Evening star., 1895-04-29
Judge Cox's Decision in the Case of
August Burgdorf
PENALTIES FOR DELINQUENT TAXES
Law Of 1877 Stands Regarding Pay
ments and Sales.
P OINTS OF DECIS ION

Judge Cox this morning delivered his
opinion in the case Of August Burgdorf
against the District Of Columbia, in which
Mr.. Burgdorf sought to have the District
Commissioners restrained from enforcing
the penalty prescribed by the acts of 1877
and 1873, authorizing the sale of real es-
tate for delinquent taxes. The court dis
missed the petition for injunction and sus-
tanned the law in all respects.
Mr.. Burgdorf claimed that the acts men
toned. which prescribed a penalty of
were but temporary acts. and it was not
the intention that they should cover
future deinquencies. On the contrary.
however. Judge Cox. in his decision. held
penalties embraced in the acts CT 1877 and
1878, until repealed, are operative.
Counsel for Mr.. Burgdorf will appeal
from the decision of Judge Cox to the
Court Of Appeals.
Judge COx'a Opinion.
In his opinion Judge Cox first treated of
the subject Of penalties. saying that that
question depends upon the act Of March 8,
1877. an act for the support of the govern
ment Of the District Of Columbia for the
fiscal year ending June 80. 1873. and for
other purposes
THE contention here is" said Judge Cox.
that If this act is still in force the penal
ties can only be added up to the first day
of June, and in this case 1t could only be
added to the first day of June, 1884, and
only one penalty should be added to the
second installment of the tax: and further
it is contended. however. that this law was
merely temporary one. and did not apply
to any fiscal year subsequent to June 30,
1878.
Now the first contention is that in the
first assessment of the tax no penalty Is to
be added after the 1st of June. The Ian
20 fnn 1n IN m nd
any construction of that kind, because it
provides that If such installment shall not
be paid before the 1st day Of December 1t
shall thereupon be in arrears and delin-
quent. and there shall then be added, to be
collected with such taxes, a penalty of 2
per centum upon the amount thereof. and
a like penalty on the lst day of each sue
ceeding month, until payment of the In
stallment and penalty.
Accommodating Penalties.
Speaking Of the publication of the de-
linquent tax list, Judge Cox stated that he
could well understand. If the collector of
taxes should delay the advertisement until
months after the law required it to be pub
lished, that he could not accumulate pen
alties upon an amount properly resulting
from his own negligence: but. according to
the law here, on the 1st Of July an entire
vertisement, and pending the advertise
ment and before the sale a second penalty
would accrue-that is, the month of Au-
gust. But the court added that he could
not see how the collector could omit these
two months without direct disobedience Of
the mandate Of the law.
The court also remarked that it was con-
tended that the act referred to Is tempo
rary one. but he added. the contention
seems to ignore entirely the last section.
which is section IL. that this act shall re-
main in tax law of the District Of Column
bia for each subsequent year after June
90. 1878. until repealed.
Judge Cox then declared that the act Of
June II, 1878, act to establish the per-
manent form of government for the Dis
trict, seems to give permanency to the act
of 1877, If it had not been already given
by the concluding section Of that act.
AS to the matter of Illegal or exorbitant
charge for advertising, the court said that
was not matter for judicial deeermina-
ton, and an application for relief should
be made to Congress. which body, 1t
seemed to him. could alone grant the relief
prayed for.