Evening star. [volume] (Washington, D.C.) 1854-1972, 1890-09-10
THEY ARE NOT REDEEMABLE.
That's What Attorney Thomas Says of
A. &. Clarke's Tax Lien Certificates.

Several days ago Mr.. Allen c. Clarke pre-
sented to the Commissioners certain tax lien
certificates and requested their redemption
under the act of Congress approved June 2.
1890, on the ground that said certificates had
been impaired or destroyed by the failure Of
the collector of taxes to include them in GER
tain annual tax sales which have taken place
subsequent to the respective dates in said GER
tifeates. The liens in question we're issued
under the act of 1873, which provides that the
collector should on or about July 1, 1879, issu,
certificates of al taxeJ on real estat, which
should then be unpaid and in AREA. and in
like manner on or about the first day of July in
each succeeding year. These certificates 1t was
provided should be preferred lien. The
holders were given the privilege after one wear
from the date of their certificates to demand
In writing by Endorsement on the same that
the collector enforce the payment of the lien
and 1t should be the duty of said officer to ad-
Vertlse the property against which the certfi-
Gates were issued for ten days in some daily
newspaper and sell the same at public auction
The attorney was called upon to render an
opinion on the subject and Mr.. S. I. Thomas
the assistant attorney, has forwarded his
reply to the Commissioners. After going into
the history OK the case at length he saws: 1T is
well known that the act referred TO was passed
III order to enable the governor to raise money
immediately 20 meet the wants of tho govern
me2t without waiting TO collcc: tho taxes in tho
regular way. the COST and delay of collection
beng transferred to the purchasers OF these
cCrtncateS. He says ii does not appear that
MIR. Clarke, the holder OF tho certificates
ramed. ever made demand in writing by in
do-sement on the same that the collector
should enforce payment by a sale of the prom
erty against which they were issued Until
such demand was made the collector had no
right % include them in any sale for delinGuen.
taxes. The act Of Congress of June 2 1850 he
continues. under which it is claimed these GER
tIficates are redeemable, provides that the Com
mlsslOncrs shall receive and audit all claims
that may be presented to them by holders of
special assessment lien certificates scrip
or stock issued by the government OF
the District OF Columbia or former municipal
corporations IN said District. whether ON ac-
count Of paving or other special local improve
ments or general taxes, in cases where the Sc
curlty for the payment of such certificates.
&c, has been impaired or DESTROYED by action
OF congress. the courts the government OF the
District OF Columbia or former municipal cor
poratlons in said District or where said certifi-
Gates, DC, have been issued against propertv
exempt from taxes. He saws he does not think
That Mr.. CIarke's case comes within the letter of
the act OF Congress approved June g 1890 In
CONCLUSION lie SAYS that If certificates have
been impaired or DESTROYED il has been by the
act OF the holders before the tax sales in which
II may be, they should have been included.
ana not by action of Congress. the courts. the
government OF the District Of Columbia or
former municipal corporations He advises
that Mr.. Clarkes certificates are not redeem.
able under the act OF june 2, 1890.