Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-09-06
TAX PENALTY REMISSION
On General Principles the Commissioners
Have No Authority.
Their Attorney Recommends Such a
Course In Certain Case Owing
to the Peculiar Conditions.

Errors in the tax ledgers are not infre-
quent. and the District oftentimes loses
considerable money therefrom. One of the
most interesting Of these cases came to
light today. and demonstrates conclusively
the absolute necessity Of correctness in
these matters.
Against 4 part of lot 3, In square Al {,
thers standi on the tax books of the Dis
trict unpaid general taxes for the year 1874
and every year since, together with unpaid
special assessments. penalties. interests and
costs. When the bill was made out 1t was
observed that the taxes had about eaten
up the property. 1t was evident that the
District could never sell the property at a
tax sale for one-half of the amount now
que ana the owners recently offered the
prir cipal sums due without penalties in
terests and costs, in full settlement of all
taxes against the property.
An Investigation OF the records disclosed
the fact that the property was not assessed
Tor general taxes in the name of the true
owner as provided by law. So the papers
were sent to the attorney for the District
FOR an opinion. AMI he recommends the ac-
Ceptance of the compromise offered His
opinion on the subject is as follows
There appear to be twenty years of gen.
eral taxes in arrears against this property,
and there does not appear to have been any
enOrt during that time to collect them The
for general taxes in the name OF the true
owners. and That If one-half of the tax .
shall not be paid before the LIST day
of December, 1871 and in each year there
after, said irstallment shall thereupon be
in arrears ard delinquent: and there shall
then be added. to be collected with such
taxes. penalty of . per centum upon the
amount thereof. and like penalty on the
first day of each succeeding month until
payment of said installment and penalty
And II said installment shall not be paid
before the LIST day of June. 1878, together
with One-half of said original tax before
the LIST day of June, a like penalty shall
then be added to the last cne-half of sail
tax. and the whole together shall consti-
tute the delinquent tax. and be dealt with
and collected by sale of property
Never Owned the Lot.
1T appears that this property is valued
for assessment at s119 Cwithin sos of it's
real value. as am informed), and that the
general taxes and penalties about equal or
nearly equal the assessed value of the
property. Aside from this the property in
question Is in litigation. and 1t has not yet
been determined to whom il belongs and
the title is in doubt. The taxes are assessed
In the name of c. T. Holtzclaw, who ap-
pears never to have owned the lot
''On a FULL considerable of the case II
seems to me that there are several reasons
why the application in this case should be
granted. In the first place. SDi.6l of the
alties- Courts do not favor penalties or
forfeitures. and are loath to deprive a citi-
zen of his property by the enforcement of
them. In the second place. 1t is doubtful
whether the taxes are valid. since they are
assessed in the name Of a man who 1t is
said. had no title; and, thirdly, as a prac-
teal question. II seems to me no one would
purchase the property at tax sale and
pay for 1t SD4.do, the amount of twenty
years tax penalties against it. No busi-
ness man would risk putting that much
money into a single piece of property at a
tax sale. especially when the amount of
the purchase price would be nearly equal to
the true value of the property.
AS general proposition, the Commits
sioners have no power to remit penalties
for non-payment of taxes. but on account of
the doubtful character of the claim for
penalties In this case. l am of the opinion
1t Is one which should be compromised for
the reasons before stated. If 1t was case
of private concern there could be no hesita-
ton about it, and good administration and
the public interest justifies 1t in this case"