Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-07-23
TAX SALES NOT INCLUDED
The Assessor Explains Prooedurein the Tax
Certificates. q.
How the Papers Are Made and What
They Teil-Some Words
to Be Omitted.

Assessor Trirlble has made the following
report upon Mr. Glover's letter regarding
tax certificates, which was printed in fun
in Saturdays Star:
Il have the honor to say that under the
act of Congress approved February q, 1879.
1t was made the duty of the collector 10
furnish certified statements of all taxes
and assessments, general and special, that
may be due and unpaid at the time Of max
ing said certificate The act OF May 10,
1892, amends the foregoing provision by
placing the duty of furnishing the certif-
Gates on the assessor. In all other respects
the act of May ID, 1892, Is Identical in
language with that of the act OF February
g. 1870. Under date of June s. 1853. the
Commissioners issued an order to the col
lector (No. 20, $3.50 directing him to con-
fine the certificates to a statement of the
taxes due and unpaid, and not to enter up
on said certificate any statement without
respect to taxes that have been paid with
out regard to the manner in which the same
have been paid
Under date of January 81 1890. Go. 43.
l3i,), the Commissioners revoked the fore
going order by directing the collector 10
show the fact Of sale for taxes unpaid on
the certificate when such sale had taken
place. This latter order was antagonizei
by Mr.. Mahlon Ashford and Others result
Ing in reference OF the subject TO the at
torney for the District. who, under date of
October Z, 1880, stated that as the matter
had been judiciousy determined, tax sales
should not be included in the aforesaid GER
tiicates. His opinion was sustained by the
commissioners, and in conformity thereto
an order was issued October II. 1880 Clo.
ii19D, revoking the order Of January "a.
1890, since which time sales for taxes"
have not been noted on the certificates by
the collector or the assessor. Section lT5.
Revised Statutes. relating to the District Of
Columbia QST3-7D. makes 1t the duty of the
collector of taxes or other officer of the
District charged with the duty Of selling
any real estate in the city OF Washington
for taxes to transmit to the recorder of
deeds. within ten days after every such
sale, an accurate report In writing. duly
certified, containing particular description
OF the property sold, the amount Of taxes
for which IL was Sold the name and resi-
dence OF the person or persons to whom
such property belonged. or to whom such
taxes has been assessed, and OF the pur-
chaser or purchasers and the amount Of
the purchase money; distinguishing how
much has actually been paid, and the clear
surplus, II any. coming to the proprietor.
This report Is made the duty OF the re-
corder of deeds forthwith 10 record upon
the land records OF the District
From this II would appear that MI. Glover
is wrong In his premises when he says: 1t
is only after the tax deed has been recorded
! that anything exists of record to warn a
proposed purchaser of previous tax sale"
My attention has been called TO the fact
that an impression exists among many that
the certificates herein referred to noted all
sales for taxes. and the absence of any
statement TO that effect was accepted as
evidence that no sale had been made; that
acting on this assumption some innocent
parties have purchased without taking the
precaution Of an examination as to these
| sales As a warning to such parties the
words TAX sales not included" has been
inserted in the certificates. As Mr. Glover
| suggests. these words may De too broad and
| misleading ana should be stricken out, and
unless otherwise directed / will have them
| omitted from the certificates hereafter is
sued"