Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-01-08
Attorney for the District Does Not
Agree With Judge Bradley.
COMMISSIONERS HAVE AMPLE Law
He Holds That the imposition Of
the Penalty is Legal.
1T Is LECTIB L E

The attorney for the District. Mr.. S. T.
Thomas, in a lengthy opinion to the Com
missioners this afternoon, says that the
question raised by Judge Bradley regard
ing the legality of the imposition of pen
alties for the non-payment of general tax
es had been carefully considered by him
and that he of the opinion that the
. Commissioners had ample law for the i'm
position of the penalty, which he held was
legal and collectible. In mis- opinion he
says:
Not Penal Statutes.
Statutes relating to taxes are not termed
or regarded by courts as penal statutes,
nor are they considered as in derogation of
common right. Such legislation Is there
fore entitled to liberal construction The
government says Judge Cooley ian emil
, nent authority on the subject of taxation),
in it's tax legislation is not assuming an
hostile position toward the citizen. but is
apportioning for and as the agent of all,
duty among them Judge Bradeys con-
tention is, that, because the act of April 3,
1878 co Stat, so. amended section 3 of the
act of March 3, 1877 Q? Sat, 1860, which Is
the permanent tax law of the District, by
striking out the year and making the sec
tion general, and leaving section 4, which
authorizes the imposition of penalties TN
touched. Congress thereby Hmited the ris Mt
OF the District t. collect penalties for nom
payment of taxes to the years 1871 and
ISIS
This point is very technical. and If the
statutes in question are to receive liberal
construction, ii is in my opinion, not well
taken. Section of the act OF March ),
1877. declares that, If one-half of the tax
herein levied upon the real and personal
property taxes by this act shall not be
paid before the 1st of December. 1877, said
instalment shall thereupon be in arrears
and delinquent, and there shall then be
la1 to ba taxes.
penalty of per centum upon the amount
thereof, and like penalty on the first day
of each succeeding month until payment of
such installment and penalty. And Il SAID
instalment shall not be paid before the
1st day of June. 1878, together with the
one-half of the original tax before said LIST
day of June. like penalty shall be added
on said last one-half of said tax, and the
whcle together shall constitute the deln-
Quent tax to be dealt with and collected
In the manner prescribed in this act.
The Law Permanent.
"The construction claimed in the COM
muncation before me, it seems to me,
leaves out of view the eighteenth section
of the act of March 3, 1877. which makes
the act permanent. declaring that this
act shall remain in force as the tax law
of the District of Columbia for each sub
sequent year after June 80, 1873, until
repealed Now, IL the fourth and eigh-
teenth sections of the act of March ., 1917,
are read together the suggested objection
is removed; without the eighteenth section
making the law permanent the fourth sec
tion. fixing the penalties for delinquency,
plainly would have been limited to lSiF
and 1878.
But in view of the eighteenth section
- the fourth section is to be construed as
though 1t read: If one-half of the tax
herein levied, &C., stall not be paid before
December I. 1877. and May 1. 1878, and III
each succeeding year, thep there shall be
added penalty of per ce tum, &c- Tie
only effect of the amendme Mt OF the third
section of the act of 1877 was to change
the dates when general taxes fall due,
frcm December 1 and June l to November
I and May 1 in each year. The fourth Sec
tion of the act of 1878 is the penalty clause,
and IL the eighteenth section, which de-
clares that the act is to remain in force
as the tax law, until repealed by Con-
6ress, is read with 1t, then with the dates
changed by the act Of April 3. 1878. 1t is
plain that the imposition of penalties is
not limited to the years 1877 and 1878.
As showing that this was the intention of
Congress- Ii has several times since 1878
provided that arrears of taxes could be
paid at per cent in lieu of the rate OF
PENALTIES now fixed by law if paid within
a specified time.
For the reasons herein stated / am of
opinion that the penalty of per cent per
month imposed for the non-payment of
taxes Is legal and collectible. The papers
are herewith returned"