The times., 1898-01-25
THE DELINQUENT TAX BILL
1t Passes the House With Other
District Measures.
PROVISIONS OF THE NEW LAW
1t Calls for the Advertising and
Safe of Property on Which As
easements Are Not Paid-Quit
Calm for Mr.. Gause-Mr. Davis
Reimbnrsed-Two others Pass.

A number of important bills that
relate exclusively to the Districe OF
| Columbia We're passed by the House
yesterday, with but very little opposi-
| ton.
The bill authorizing the Secretary OF
the Interior to convey a certain lot in
the District of Columbia to John IL
Cause and others was one of the
numbers passed Tie lot is No. TO-
square 1041.
The bill provides that. This act
shall have the effect only of quit
claim of all the right, title and inter-
est of the United States therein, but
shall not affect an adverse title to said
land, If any, nor create any liability
on the part of the United States, nor
operate to discharge any taxes or as
sessments levied thereon by this Dis
trict"
On July 9, 1894, the United States
Government sold square No 1041 which
included lot 10, to John Greenleaf. On
! November ., 1895, the beneficiaries,
John II. Cause and Charles e. Cause,
! L.
AT the time of the purchase they OBJ
tanned the title Some time thereaf-
ter their attention was called to the
fact that the United States was the
owner in fee of said lot
Prior to March Is, 1884,. a dispute
arose as to the ownership of lot of
land in Washington, including the lot in
question; and from the public records
/ 1T was found that on March Is, 1881,
there was pending in the District of
Columbia suit brought to determine
the title to the lands. On March Is.
1881, there was fled in that cause an
instrument in writing. dated March 2.
1881, in which it was agreed, inter ALA.
by the way Of compromise. that Jo-
seph Elgar, commissioner of public
buildings, be made a party defendant
in said cause, and that the bill be dis
missed as to the defendants Thomas
Munroe and Sylvanus Bourne, and
that a final decree be made by the
court to the effect that out of the lots
and squares which are subject matter
of the suit lots and 10, square 1041.
ct al shall revert To the United States
and shall for that purpose become
vested in the commissioner of public
buildings, and that the residue of said
lots and squares be sold at public auc-
ton, etc.
On March q, 1891, a decree was made
in the cause. ordering that the COM
plainants and the defendants, Green
leaf, Pratt, Miller and Ashley. should.
| on or before July 1, 1891, by a suffi-
cent deed. release and convey to the
United States OF America. lots 2 and
! ~. square 104l, et al, and if such con-
veyance be not made in accordance
with the decree. then the decree to be
considered to stand and have the same
effect as the deed would have had etc !;
! and, among other things, provided that
the residue of the property be sold and
trustee appointed to make sale On
April IS, 1886, a final decree of ratiff-
( catioA of the sales made was filed So
far. II appears that the United States
was once the owner of the land, and
sold it for q valuable consideration.
and there is nothing in the records t..
show upon what consideration the til
tie TO lot 10 was returned to the United
States by this decree
The decree in question was never
filed or recorded in any other place
tEan the office of the clerk of the
court where the decree was entered. so
as to become notice of the rights de-
clared by the decree.
The United States never took any
steps whatever to assert its rights to
what at the time the beneficiaries pur-
chased the lot they Ead no knowledge
or information in regard to the decree.
The next bill to pass was that re-
lating to taxes and tax sales in the
District, which Mr.. Curtis. of Iowa.
asked the House to Immediately con-
slider. A letter from the Assessor of the
District accompanied the report on the
bill and explained its necessity. 1t
stated:
Under the provisions of the act ap-
proved March 10, 1890, property which
has once been advertised for non-pay-
ment of taxes cannot be again adver-
tised for the same tax. and conse-
quentiy when party other than the
| District is the purchaser the certificate
of sale issued by the Commissioners is
for the tax OF one year only, although
twenty years and more of arrears may
be due and unpaid at the time. There
is also a peremptOry requirement in the
law that at the expiration of two years
from the date of sale the Commission
ers must. on demand of the owner of
the tax sale certificate, issue deed for
the property, without providing as a
condition precedent to such deed that
all overdue taxes and assessments
other than those involved in such tax
sale certificate shall also have been
paid.
Under decision of the Supreme
Court of the District, in the case of
John Fl. Brewer against the District of
Columbia, a deed of property made in
pursuance of sale for arrears of taxes
for any certain year passes the prop
erty involved to the purchaser at such
sale, discharged of the liens of all taxes
and assessments remaining due and
unpaid at the time of sale, so far as the
District is concerned. AS a tax deed
thus carries with it clear title against
any claim of the District for taxes due
prior to its issue, it is a convenient
agency of frequent resort for the eva
sion of the payment of overdue assess
ments and taxes.
LAS the full force and effect of this
decision is becoming better known
many are taking advantage of it, and