Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-05-06
ARE PART OF TAXES
Absence of Authority to Remit In
terest and Penalties.
THE OPINION OF ATTORNEY THOMAS
Question Raised Upon an Assess
ment for Special Work
POINTS OF CONTENTION

In an opinion rendered today. in response
to an inquiry made by them. the attorney
for the District advised the District Com
missoners that he is unable to cite any
statutory authority authorizing them to
remit interest and penalties on general
taxes. The attorney says ii is the duty of
the Commissioners under the law to col
lect taxes, and interest and penalties, he
explains, are part of taxes. There are
cases, however, which would. he states,
Justify them, as the executive officers of
the District. in accepting the principal OF
taxes or assessments where otherwise there
would be a loss of both principal and inter-
est. This, he points out. has been frequent
ly done by all boards of District Commits
sioners and without complaint or criticism.
The question decided by the attorney for
the District arose upon request made
some weeks ago by Mr.. Morton Schaeffer
of Baltimore Md, who asked that special
assessment against lot As, square IS, for
work done in paving an alley in that
square be Cancelled on the ground that the
fact that the assessment was pending at
the time he purchased the property was
not noted on certificate issued to him ny
the District authorities. Mr. SchaeHer
wrote the Commissioners that IL relahce
cannot be placed upon such ceftlilcdtes'
Difference of Opinion.
The matter was much discussed by the
Commissioners, MIR. Ross being OF the
opinion that under the provisions OF the act
of Congress of May II. 1892 making such
tax certificates bar to the coilectloh anu
recovery from any subsequent purchaser
of any tax or assessment omitted, the re-
quest of Mr.. Schaeffer should be granted
+ret nad
Mr. Ross in the matter, but Captain Beach,
the Engineer Commissioner, took dlfter-
ent view, despite the fact that the attor-
ney for the District, to whom the mat
ter had meantime been referred, held that
Mr. Schaeffer was emitted to have the as
seSsment Cancelled.
THE law" said Captain Beach, In his
Endorsement upon the application. directs
that where taxes or special assessments
which may be lien on real estate are
omitted from a tax certificate and the
property for which the certificate is issued
is subsequently purchased on the faith of
such certificate, the lien shall be dis
charged as to such subsequent purchaser.
but shall not affect the liability of the
owner of the property at the time such
tax was assessed This is case where a
pending assessment, not an assessment
made. was omitted. 1t does not seem as If
the Commissioners have authority under
this law TO cancel the assessment. | would
much prefer to have judicial decision of
mend that the Commissioners inform Mr..
Schaeffer that they are without power to
cancel the assessment"
Mr.. Ross adhered, however. to his first
opinion, but Mr.. Wight thought the point
raised by Captain Beach to be an entirely
one, and one which, in his opinion. the
attorney for the District had not touched
upon, namely, whether the Commissioners
have any authority to remit a pending as
sessment which in a previously expressed
opinion Of their attorney has not yet be-
come d lien against the property. Mr..
Wight said he did not feel competent to
pass upon this question, and al his Sugges-
ton it was referred to the attorney for
his opinion.
Attorneys Views.
The following opinion was then received
from the attorney:
In my judgment the act of May b. 1892
does not require pending assessments to
be noted on tax certificates issued by the
assessor. and that the commissioners were
without authority to direct the special as
sessment clerk to make such an indorse-
ment on said certificates. But, as the Com
missioners, prior to March IT, 1897 con-
strned the statute differently, and entered
an order that pending assessments should
be noted on tax certificates, and also in
view OF the fact that the certificate issued
to Mr.. Schaeffer March II, 1897 contained
no notice OF assessment or pending assess
ment for paving an alley in square 6S not
withstanding the work was in progress or
mad then only recently been completed in
respect of which MIR. Schaeffer's lot was liz
able to assessment, my opinion is, the as
sessment, imposed after the date of that
certlhcate, should be Cancelled a matter
of good faith, because notice of it was
omitted from the certificate"
mis-, however, did not close the matter,
for again the Commissioners referred the
question to their attorney, inviting his at
10 fuD hot h.
pending assessments did not answer the
question asked as to whether the Commits
SlCners have any authority to remit. The
attorney was Informed that the Commits
Sloners desired also to know whether there
is any authority of law for them to remit
any penalties or interest, and if there is
such law that he cite it in his opinion In
response, the following opinion, which Com
m1SSlonerS Ross and Wight have approved
was rendered by the attorney for the Dis
trict:
las matter of strict law. the Commits
sioners are without authority to cancel the
assessment complained of by Mr.. Schaeffer
since the fact that the assessment was
pending was not required by law to be
noted upon the tax certificate. But, mas
much as at the time the tax certificate was
issued there was an unreScnded order of
the Commissioners requiring pending as
sessments to be noted on such certificates
good administration, l think, would justify
its cancellation.
Right to Remit.
''As to the question of your right to remit
interest and penalties on general taxes and
assessments, am unable to cite you any
statutory authority authorizing such remis-
sion. The law makes II your duty to col
lect taxes, and interest and penalties are
part of them. There are cases, however.
for example, where the assessment is fatal
ly detective where the arrears of taxes are
greater than the amount the property
would sell for at a tax sale, and the like
where there would manifestly be a loss.
which would justify the Commissioners as
the executive officers of the District in ac-
cepting the principal of taxes or assess
ments, where otherwise there would be a
loss of both principal and interest This
has been frequently done by all boards of
commissioners, and without complaint or
criticism"