Evening star. [volume] (Washington, D.C.) 1854-1972, 1888-02-01
To ISSUE DRAWBACK
The missiOners, Plan for Reliev-
ing Lien Certificate Holders.

AS stated In yesterday STAR the Commissioners
nave written TO Chairman .Hemphiu OF the House
District committee In relation 70 House bill 3737.
winch provides "For the relief OF the holders OF
District OF Columbia special assessment lien certi-
ncaies and for other purposes"
Inc Commissioners say "The measure is a lust
one, and we recommend that 1t be favorably acted
upon The necessity for the relief 1t contempaIes
Tor lien holders arose through no laches OF the
hoiders OF the liens In question, but through the
action OF the public authorities In the following
ways:
!. BY acts OF Congress r-mitting taxes on the
property subject TO tax lien, In the acts for the
GeneI OF heirs OF Cornelius j. Boyle, vol 81 Z. s
stats p 6l3 and the act for the relief Of Eliza W.
Patterson, vol. D. D. SIS
property OF religious and charitable organizations
" tne act relieving parsonage property and or
phan asylums from all taxes prior to July 1, 1874
upon payment OF all taxes accrued since that date;
VOL u, p Oh.
B Where the collection of the tax lien is re-
strained by the courts.
4. Where property fncumbered by q tax lien
came into the possession Of the United States by
escneat or g1ft or OF the United states or the Dis
came void.
S. By the omission OF the amount OF unpaid
taxes from the certificates OF arrearages OF taxes
required TO be given by the collect OF taxes by
act OF Congress OF February g. 1873. vol. 20, U. s.
stats, D. 2S} which directs that such omissions
shall operate TO relieve the property affected from
further pursuit for such tax, thereby depr1v1ng
holders OF tax liens against such property OF their
security.
@. BY reductions and cancellations Of special
assessments made In the course OF the revision
and correction OF such assessments under acts OF
June ~, 1873 vol. 20 p. 1866, and June %, 1879
vol II, p. 36).
The claims for amount OF reduction In special
assessments mentioned In this bill dine II ct seq,
Sec IL, grew out OF the provision In the act OF June
%, 1873, vol. 21, - &c., limiting the benefit OF re-
vision TO those who had paid their special assess
ments prior TO June 10, 1878. This provision was
apparently designed to extend to those who had
PAID their special assessments, the relief given by
the act OF June 19, 1873, TO those only whose
special assessments were unpaid and not to exclude
from such RELIEF those who had paid subsequently to
that date number OF these payments were
made after June Is, 1878, but before the compile
ton OF the revision Of the assessments, upon the
promise OF the then Commissioners that II such
payments were found by the revision to have been
excessive the amount Of reduction would be re-
funded The Commissioners know no good reason
why these claims should not be allowed. The
amount involved In this bill will not exceed
$4,000"
The bill referred to proposes that the Commits
sioners shall audit claims presented to them by
holders OF special assessment lien certificates
scrip, or stock issued by the District government
or former municipal corporations in cases where
the security has been impaired or destroyed by &C
ton OF Congress- the courts, or the District gov
eminent, or where such certificates, &C. have been
also claims for the amount or reduction In special
assessments paid subsequent TO June 19, 1878, and
TO issue drawback certificates for the amount
found to be due to such claimants, the drawback
certificates to be receivable for all arrears OF gen.
eral taxes.