Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-07-24
The Tax Certificate Question.

To the Editor Of The Evening Star:
Judging from some Of the newspaper
articles that have recently appeared, there
seems to be much Misrepresentation touch
ing the duty of the assessor in Issuing tax
certificates. and as in his report on the
subject published In yesterdays Star, the
assessor has referred to me among those
whose action had something to do with
shaping the practice in issuing these GER
tifcates, I trust a word from me will not
be considered out Of place. even In your
valuable journal
The whole trouble seems to have arisen
from the recent practice Of inserting in
the tax certificates the words: Tax sales
not included agree with Brother
Glover and J. Y. w. that this is misleading.
but not half SO much SO as was the prac-
tice which first ob,ained Of making refer
ence in the certificates to tax sales.
Then a purchaser would have his title ex-
amineG and the title certificates would
show or claim to show all existing incum-
brances affecting the title. On obtaining
his tax certificate he would find number
of entries marked paid by sale" He would
of course rush back to the title examiner
for an explanation. and on reference to
the notes of title examination, il would be
found that every sale referred to in the
tax certificate had been examined and
found to have been either declared to be
void or settled on the record by redemption
or otherwise By all this the examiner
and purchaser would be out $ or $40 worth
of time, besides the worry, and it was sole
ly with view of avoiding such trouble
that l suggested in letter to the Com
missioners change In the practice. and
in this / was sustained by the accredited
law officer of the Disssict.
AS l had considerable to do with the
draughting and securing the passage of the
act requiring the Issuing Of these certif-
"a I have hoSitancy stating that
the act was no more intended to make Il
the duty of the collector Tor assessor) to
certify to taxes that had been paid by
sale than 1t was the intention to require
him to certify to taxes that had been paid
in any other way. No occasion existed for
any such legislation, because at the time
that the act was framed there existed a
law requiring all tax sales to be certified
to the office Of the recorder of deeds within
ten days from the day Of sale, where they
became just as much a part of the public
records and just as full notice to the world
as any other instrument required by law
to be recorded, and under the decisions of
our court tax deed based upon any sale
not SO certified is absolutely void and can
neither cloud nor impair the title.
1t Is Just much the duty of the title
examiner or title company to ascertain and
report all tax sales affecting the title as
1t is to ascertain and report any other
incumbrance or lien, and failure or omis-
sion to do SO would involve the same liza
bility as % failure to ascertain and report
a mortgage, deed of trust or judgment
The phrase 1.-THE assessor will certify to
taxes" used In the certificates of title is
sred by title companies, means. and can
Only mean. that he will certify as to the
taxes that are due and unpaid" as re-
quiz ed by law. ana not as to taxes that
have been paid either by sale or otherwise.
a public officer can only be expected to
do what Is required of him by law, and 1t
would not seem to be his duty to certify
that he has left undone what the law does
not require him to do. His only safe course
is to follow the letter of the law until other
wise instructed by judicial authority.
Il ASHFORD.