Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-01-18
DELINQUENT TAKE S
Mr.. Thomas Thinks Penalty Can Be
Collected.
No Amendment Necessary, He Thinks
COntentiOn-His Opinion.

The attorney for the District, Mr. S. T.
Thomas, has forwarded to the Commits
sioners his opinion on House bill 562S which
provides that If the first installment OF
taxes be not paid before the LIST day OF De-
cenber of each year there shall be added
to be collected a penalty of l per centum
upon the amount thereof, and like PEN
atty on the first day of each succeeding
month until payment Of the installment
and penalty, and if the installment is not
paid before the LIST of June following, to-
gether with the one-half of the original
tax. like penalty shall then be added.
The bill was recently referred to the at
torney upon the recommendation of AS
SCISSOR Trimble, who was OF the opinion
that certain section of the bill was some
what ambiguous, in that some parties,
learned in the law, Interpreted 1t to mean
that the 2 per cent penalty cannot be le-
gally collected after July l of each year,
and that if a new law should be enacted
on this subject Mr.. Trimble thought 1t
would be advisable to charge it's present
phraSeology, so as to relieve it of any I'M
certainty as to its legal construction in
this regard.
Penalty Too Large.
The effect Of the proposed amendment,
says Attorney Thomas in his opinion, If
enacted will be to reduce the penalty for
delinquency in the payment Of taxes from
to 1 per cent per month. There can be
no doubt, he thinks, that the penalty of
2 per cent per month Is very harsh. 1t Is
four times the rate Of legal interest at
which the taxpayer may borrow money to
pay his taxes. 1t is the opinion of the at
torney that the proposed reduction is
proper. Attention was called by the as
SCISSOR to the following language at the
conclusion of sec ton 4, in the act of March
3, 1877. which is to be repeated in the pro-
posed amendment: And the whole to-
gether shall constitute the delinquent tax
to be dealt with and collected In the man
Eer prescribed in this act"
The Meaning.
BY this language Is meant. says Mr..
Thomas, that the penalty Of 2 per cent
ceases after sale for delinquent taxes
and not that it ceases on July 1 Of each
year. When property is sold for the pur-
pose of collecting delinquent taxes the
municipality collects it's taxes and penal
ties, except in cases where the bid is not
sufficient to meet the amount of the tax,
penalty and cost, in which case it is bid
off by the Commissioners. But 1t Is provided
by section 5 of the act of March, 1877, that
1.-The property so bid off shall not be ex-
~empted from assessment and taxation, but
shall be taxed and assessed other prop
erty; and II within two years thereafter
such property is not redeemed by the own
er or owners thereon by the payment Oh
the taxes, penalties and costs due at the
time of the offer of the sale. and that
may have accrued after that date, and III
per centum thereon, the Commissioners of
the District In the name and on behalf
of the District Of Columbia, may apply to
the Supreme Court of the District of Co
lumbia, sitting in equity, for the purpose
of enforcing the lien required on the prop
erty aforesaid"
Has Right.
Apparently by this section of the tax
act, the attorney goes on to say, the pen
atty of per centum and interest at the
rate Of 10 per centum per annum on taxes
and penalties ceases at the time of Hing
a bill by the District to enforce it's lien for
taxes in cases where it becomes the pur-
chaser under the statute. In other cases,
manifestly where the District collects its
taxes by sale, penalties cease at the date
of the sale and the question of interest
afterward is one between the purchaser
and the delinquent owner. thing with
which the District has nothing to do. Mr..
Thomas Is of the opinion that the fourth
section of the act of March 3. 1877, needs
no amendment to protect a municipality in
collecting penalties on delinquent taxes.