Evening star. [volume] (Washington, D.C.) 1854-1972, 1893-03-25
WATER TAXES,
The Commissiouers' Power In Regard h
Rents and Main Taxes.

WATER TAXES.
The Commissiouers' Power in Regard 10
Rents and Main Taxes.
AN IMPORTANT OPINION IRON THE DISTRICT Law
oYTIcER-THK PowER TO LEarsLArE-rlE
COMMISSIONERS CAN FIX RATES AND ENFORCE
PArMESr-A act CT REGULATIONS.
The most important opinion rendered by the
assistant attorney during the year was handed
to the Commissioners late this afternoon.
1t is an opinion defining the condition OF the
law in relation to water rents and water main
taxes, and demonstrates that the Commissioners
have the right to legis,ate on the subject, and
are thereby enabled TO straighten out the tan
gled condition Of things.
This matter was first brought to the atten-
ton Of the Commissioners by Capt. Lusk just
before retirement from the position OF as
sistant to the Engineer Commissioner in charge
Of water, lights and sewers.
In presenting this matter he called attention
to the inequalities Of the law, how a different
system OF taxation prevailed in Georgetown,
Washington and the county. and how import
ant il WAS that steps be Immediately taken to
remedy the existing evil.
He accordingly. upon the advice Of Capt
Lusk. prepared the following regulations on the
subject. and upon his recommendation the Com
missione-s sent them to Assistant Attorney
Thomas for an opinion as to whether under the
authority granted them by chapter 8 o. the Re-
vised Statutes, relating to the District of
Columbia, the authority in question is lodged
in the Commissioners. and also whether the
proposed regulations in due form; also in
order that the attorney may draft an additional
regulation which will enable the Commissioners
to enforce the collection OF the water main
taxes.
THE REGULATIONS
The regulate ms are as follows:
/. That so much of section Of the act of the
legislative assembly entitled IAN act TO author
ize the commissioners Of the sinking fund to
issue certificates to pay for laying water mains
and providing for the assessment Of
water mains and fire plugs in Washington
and Georgetown" approved June 20. 1878, as
relates to the assessment of water main taxes
in the District OF Columbia is hereby repealed
2. That hereafter Immediately upon the COM
pletion of water -'ain the superintendent o.
the water department shall report the said
completion to the chief clerk of the water de-
partment, who shall cause to be prepared an
assessment OF water main tax which shall be
submitted to the Commissioners Of the District
of Columbia for their approval and signature.
8. That such assessment. after approval and
signature by the said Commissioners, shall be
returned to the chief clerk Of the water depart
ment for record and service Of notice.
4. That upon the completion Of the entry Of
an assessment upon the records Of his depart.
mert the chief clerk Of the water department
shall proceed to cause notice of such as
easement to be served on each proprietor of
property so assessed if he be a resident Of
the District OF Columbia. and his residence be
known to the department. and if lie be a non
resident, or his residence unknown to the de-
partment, such notice shall be served upon the
tenant. or agent, if known to the department,
and a return OF such service shall be made
under oath stating the manner in which such
ka Lad
records Of the water department.. And the SER
vice Of such notice shall, in Pill cases. be
either personal on said proprietor, tenant or
agent, or by leaving the same with some person
of suitable age at the residence or place Of
business Of such proprietor, agent or tenant,
or by afhxirg or placing copy thereof on the
property against which the assessment is made.
5. That the notice Of assessment shall state
the number OF the square, the lot part of
lot, or parcel Of ground, and lineal feet of
frontage thereof upon the main SO assessed,
the name of the last reported owner thereof,
the amount of assessment charged against
said property, and q copy Of the acts of Con-
gress approved June 10, 1872 and June II,
1890, relative to the water service Of the Dis
trict of Columbia.
6. That hereafter the assessment Of water
main tax shall be at the rate of Sl.25 for each
hneal foot or fra ction thereof in which any lot,
sub lot or parcel OF ground binds. touches
abuts upon any street. avenue. alley. highway,
road or space in which any water main shall be
laid by the District Of Columbia or the United
States.
Z. That the said tax shall be due and payable
in four equal installments, the first Of which
shall be payable within thirty days from
the date of the notice and the other
three shall be due and payable annually one
in each year. dating from the time when the
first installment became due, and all Of the said
installments shall bear interest at the rate OF 10
per cent per annum. commencing from the date
of notification Of the assessment.
8. That hereafter the owner Of the property
assessed for water main tax may, at his option.
! at any time after the assessment pay the same
in full, and if the said tax shall be paid in full
within thirty days from the time notice was
given o; the levying thereof an abatement of 6
per cent shall be allowed on the whole amount
of the assessment
THE ASSISTANT ATTORNEYS OPINION.
Tho opinion Of the assistant attorney is as
| follows:
Congress, by chapter of the Revised Stat
utes of the United States relating to the Dis
trict of Columbia. intended to confer
| upon the District assembly very full legs-
lative authority in regard to the water serv-
ice. 1t was intended to give that body
power. among other things, to establish an an
nuA scale OF water rates, and to provide for
their collection. The power to levy
water main taxes in Washington on
lots in proportion to their frontage
or their area. and to provide for their
collection. In 1873 the District assembly, in
order to defray the expenses Of laying water
mains and the erection Of fire plugs,
passed an act authorizing the levy OF "a
special tax of II cents per square foot
on every lot or part Of lot which
binds in or touches on any avenue, street or
alley in which q main water pipe may here
after be laid or fire plugs erected and pro-
vided the time and mode Of assessment. The
government OF this District. of which the
assembly was part, was abolished June 20,
1874, and the revision of the statutes Of the
District approved June %, 1874, two DAYS
later, that the legislative assembly in
passing the act of June %. 1873, must either
have acted under the act Of Congress approved
March 3, 1859. comforting power on the
corporation Of Washington to pass ordinances
| in regard to the water service. supposing that
the government existing in 1873 was the legal
successor Of the old corporation Of Washing
ton, or under its general power under the
act of February 81, 1871, to legislate
On all rightful subjects of legislation But
on whatever theory of Legislative power the act
ofJune %, 1873. passed, the Revised Statutes,
title Water Service SO far MS the District
assembly concerned was approved two
days after the District assembly ceased to exist
The provisions of chapter 8 of the Revised
Statutes are drawn from several acts of Con-
gress approved March 8. 1859; May 81, 1862:
March 8, 1858; June II, 1864; July IS, 1866, and
II Ir.N