Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-09-24
TAX LIEN CERTIFICA TES.
Should Have Been Collected by The
Tax Collector Years Ago.

s. 4 Thomas attorney for the District.
today forwarded % the commissioners an
important opinion regarding the applica-
lions of Mr.. Thomas J. ID. Fuller. by his
attorney In fact. Mr.. Luckett, for the sale
of lot Ii and part IF Il and IL. i'm square
43i, for the satisfaction Of tax lien certif-
Gates ?1S5. ?lSt; and 9lS1 issued Septem-
Der -, 1870, pursuant % an act of the late
legislative assembly of H,e District, APP
proved June -, 1873, entitled AN act 10
enforce and provide Cor the collection of ali
taxes that may be in arrears in the District
of Columbia after July /. ISIS &C." which
was referred to him. with the request that
he furnish the Inissionrrs with an opin-
ion whether sale un.ar said certificates
would he barred by the expirat!on of
twenty years from their date These lots
belong TO the kimmell estate. and they are
twenty years in arrears for taxes. II is his
opinion that tho certificates III question can
not be enforced for the reason that the law
under which they We're issued was repealed
by the act of Congress, approved March 3.
1877 90 stat, ;."i.'. entitled An act for the
support of the government OF the District
Of Columbia for the fiscal year ending June
Il, 1873. and for other purposes" commonly
called the tax law. Section = of said ac. OF
Congress declares. among other things that
it shall be the duty of the collector Of taxes
To prepare 4. complete list of all taxes i'm
arrears on the LIST of July. ISIS. including
taxes due the late corporations Of Wash
ington. Georgetown ana the levy Court and
the District of Columbia. and within nfteel
days thereafter to publish the same. with
Il notice of sale. &c. and that upon the day
of the sale specified the collector shall pro-
ceet To sell any and all property upon which
said taxes remain unpaid. &c. &c. and
that after the close If sale. upon the pay
ment of the purchase money. he shall issue
Il certificate of sale to the purchaser. which.
II the property is not redeemed within two
years after date of sale shall entitle the
legal holder Of the certinCate . or his as
siSnee, 10 deed. which deed shall he adj
mittei ana held prima faCie evidence OF a
good and perfect title in fe. simple. &c.
and that all proceedings prio- To said deed
snail be presumed to have been regular
until the contrary he proved. Concluding
his opinion, he says:
SO that IL would Seem that the failure Of
the collector 10 Include the tax in respect
of which the tax lien certificates in oues-
ton were sc'IcI in his list Of taxes due
upon the prope 'ty in question on the LIST
day OF July. ISIS and in that way collect
the money due On Mr., Fullers certificates.
the latter lost his remedy. The question
whether Mr.. Fuiler's certificates are barrel
does not arise; they seem 80 have been rem
derei ncn-enforC!bIe by the repeal of the
law under which they were issued. Ac-
Cording to the opinion Of the General Term
of the Supreme Court of the District of Co
lumbia in Brewers case. the taxes in re-
spect TO which these certificates in ques-
ton were issued continued 10 be taxes. and
hence should have been included as taxes
in arrears by the collector il. his list in
ISIS. required hy the act OF 1877"
He stated as his opinion that 1.-The coll
lector has no jurisdiction to advertise the
property for sale for the collection of the
certificates in question. aud Mr.. Fuller's
application should be refused