Evening star. [volume] (Washington, D.C.) 1854-1972, 1891-10-09
TAX FOR WATER MAINS.
The Attorneys Opinion to the Power of
the Commissioners to Levy Ii.


Several daysago Capt Lusk of the water de-
partment submitted for the consideration. of
the Commissioners the following draft of an
order intended to regulate the assessment of
water main taxes where it is intended to lay
water mains adjacent to tracts Of undivided
land:
Hereafter whenever a water main shall be
laid in any street. avenue, alley, highway, road
or space so as to provide a supply of water for
land not subdivided into building lots at the
time of the completion of the main, the water
main tax shall be assessed at the rate of one
and one-fourth cents per square foot to a
depth of lao feet from tie line in which the
said land abuts upon the street, avenue. alley,
highway road or space in which the main
shall be laid
1t was decided to forward the matter to the
assistant attorney for the District for his opin-
ion on the subject. and today Mr.. :. I. Thomas
rendered his opinion. in which he says:
The act of Congress approved March 8, 1868,
IN regard to the water supply of Washington
city. provides for a special tax OF one and a
fourth cents per square foot On every lot and
part OF lot which binds in or touches OF
any avenue, street or alley IN winch a
main water pine may be laid. Originally this
law applied only TO lots and squares IN the city
OF Maahli gton. but Congrv-s IN 1876 extended
II SO As TO apply 80 the entire District
The act of 1863 also provides that the water
tax should be Gs nearly as possible equal and
uniform. On reflection L am inclined 10 the
opinion that this language when read with the
act Of 1876 extending the water serv-
Ice over the District empowers the Com
missioners to make the proposed regulation,
since II Is pain a water main tax Cuiside the
city limits would have 10 be laid on inc same
principle il is in the city. since otherwise as Is
apparent, it would not be az nearly a. possible
equal and uniform
Bat aside from this Congress by act of Feb
ruary n, 1871, gave tine Legislative assembly
fuli legislative power ia regard to the water
supply, the laying of mains, the assessment Of
wafer main taxes, &c, and aIterward by act
approved June 10, 1879, conferred upon
the Commissioners all the power and au-
thoritv TIE District assembly had la regard to
the water supply under the act of 1871. Sub
sequenur by act approved February %. 1895.
Congress extended the service TO points in the
District beyond the cities of Washington and
GeorSet"wn upon like terms and conditions as
are provided by law for the supply OF the same
TO those cities. 1t Is clear. L think. in view
Of the act of 1885, that the Commissioners
nave power TO make a regulation Tor the
assessment OF water main taxes against
lands iii the District beyond the city OF
washington on the same Principe that such
taxes are laid III the city-that Is, on lots and
squares. if the land has been subdiyided ;or
building purposes, and II not subdiyided then
against II to whatever depth from the
highway in which the main as LAID as in the
judgment of the Commissioners will raise
money enough TO deiray the expense of laying
the main In front of such land"