Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-07-21
TAN CERTIFICATES.
Mr.. Glover Complains That They Do
Not Tell Enough.

There has been considerable adverse COM
ment of late regarding the issuance OF tax
certificates. 1t is the policy of the assessor
to issue to all persons for the sum of 80
cents what is known n tax certificate"
which is supposed to cover all taxes due ami
unpaid. AS precautionary measure, with
the object TO warn innocent purchasers
against possible mistakes. it has been the
policy of the assessor to write under the
head of General Taxes tax sales not in
Guided This little sentence has caused a
great deal of annoyance TO would-be pur-
chasers of property. Mr.. c. c. Glover calls
this matter to the attention of the Commits
s:oners today in letter. In which he
says:
THE purpose OF the act was, as is well
known to secure a certificate in respect to
taxes on which the owner or purchaser of
land could rely, but the effect of the ex-
preston tax sales not included is to leave
the whole question open anJ in doubt and
to thus defeat the purpose Of that very
necessary legislation.
"A tax is certainly due and unpaid and
is a lien on the property even after a
public tax sale. The certificate of purchase
Is redeemable BY Law for a fixed period of
time. After the tax deed is delivered the
tax still continues lien only for until the
tax deed Is recorded the recorded deed of a
purchaser takes precedence. IL is only
anything exists Of record u warn a pro-
posed purchaser of a previous tax sale
Prior TO such record there is no way Of
learning how the taxes stood except from
Your Office and your certificate of taxes
II the proposed exception in the tax
certificates is based on the idea that the
land records show tax sales il is an error
up tc the time that the tax deed is recorded
Inc exception. as Ii now reads, is, there
fore. too broad and misleading for II in
cludes the period between the tax sale and
the record of the tax deed. during which
ler,oo the lien only exists. But there is no
eA1der &c of IL in the land record Office
II seems to me that the use of the ex-
cepuor referred TO. IL sought TO be justified
by the statute Itself. requires a narrow and
unreasonable construction, and one thar de-
feats the who lie beneficial purpose Of the tax
certiilcate system. Such meaning could not
have been intended by Congress for n
would have at once rendered the remedial
legislation practically useless. The certif-
cate should tell the whole truth. and dis
unctiy state either that The taxes are due
or not due"
The assessors side.
\ reporter Of The Star interviewed the
assessor on this subject today, and the lat
ter said: Under the act approved May Is.
ls.'2 the following Occurs:
1t shall be the duty of ssiI Assessor
whenever called upon. to furnish in adli-
ton TO the regular tax bills a certified state
taxes and assessments, general and special
that may be due AMI unpaid at the time OF
making said certificate; ana for each and
every certificate 50 furnished by said as
SCISSOR the party requesting the same shall
pay INTO the treasury OF said District n
Zee OF % cents. and said certificate when
furnished, shall be a bar 10 the collection
and recovery from any subsequent pUrchas-
Ell or any tax OF assessment omitted there
from, and which may be a lien upon the
and said lien shall be DISCHARGED as 10 sch
subsequent purchaser. but shall not affect
the liability OF the person TO pay the same
mentioned III sad certificate
1t Is plain 10 me that il is not within
the province of the assessor TO furnish on
certncate of taxes a list Of the tax sales
The law contenlplates. IS above noted the
record OF all taxes due the government
IL Is pam that after a tax sale the Dis
tflct has been satisfied. but il cannot ne ex-
peeted that the assessor can 80 cut OF his
olace and hCnt up every sale OF pruDerty
tnat Is made for taxes. The object OF the
law was TO show on the certificate Of taxes
the taxes due the District This Is Gsoe
ana, acting under the orders OF the Con-
n'sS'oners the assessor includes in this
tax sales. This Is to put innocent rur-
chasers on their guard. and. I think is a
wise provision. Further, the attorney for
the District. m an opinion rendered Oc-
toper :. lSs'. held that tax sales should not
oe included N The tax certificate. This was
supplemented by an order of the Commits
Sionc:s October IL. l>'D, since which time
we have not included tax sales in the GER
tiiicates.'