Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-08-12
Question as to Signature Of Deputy
Collector of Taxes.
CASHIERS REQUEST FOR INFORMATION
Collector E. G. Davis Gives Com
missioners His Views.
MATTER UNDER ADVISEME NT

Mr. Arthur T. Brice, cashier of the Riggs
| National Bank, several weeks ago requested
| the District Commissioners to inform him
| as to the authority of any other than the
| collector OF taxes to sign tax receipts. Mr..
| Brice explained that he desired to be in
| formed whether, in the absence of the col
| iector, the signature of his deputy Mr..
| Collins, las acting collector" or the sigma
| ture of any other person to tax receipts is
| considered by the Commissioners binding
| upon the District, and whether they will
recognize such re ceipts when made In due
course of business. The Commissioners re-
ferred the matter to the attorney for the
District who reported, as was stated in
The Star al the time, that Congress intend
ed by the District appropriation act of June
H. 1876, to enable the collector of taxes to
nave his deputy act for him and in his
place: that when authorized by the collec-
TOR 20 receive payment of taxes the receipt
OF the deputy collector is a good receipt
| 'heTelor. generating the person making
sucn payment from any further liability
as 10 mat payment, and that in respect of
Sufh payment the District would have to
look TO the collector and his bond The at
torney stated, however that the authoriza-
llon from the collector to the deputy col
iecs rec, SHOULD pc specific written direction
anu authorization, and that it should be
filed with the Commissioners and made a
matter of record
Opinion Approved
Inc commissioners approved this opin
ION Oh thelr legal adviser, and so informed
MI brlce. Subsequently, Mr. Brice, in
ACKNOWLEDGING the receipt of the Commits
sloners communication upon the subject.
said that, after carefully reading the onin
ion of the attorney. it occurred to bi,
that his inquiries had not been answered
II appears, wrote Mr. Brice, that the
deputy collector has been only verbally
authorized to act for the collector in his
absence. The attorney also saws thar sucb
authorization should be a specific written
direction filed with you the Commssiou-
e ar aho made matter of record. AS you
DO not inform me whether such specifc
written direction has been made and filed
with You, L respectfully repeat the cues
Ilons propounded in my letter of June "a
BENG matter of much Importance I
think the taxpayer is entitled to be def
ject."
Collectors Statement.
This second communication Of Mr. Brice
was referred by the Commissioners to the
collector of taxes for statement of the
facts desired by the writer. In reply. the
collector, Mr. E. G. Davis, reported today
as follows:
Referring to the letter of Mr.. A. T.
Div VI uly -, ItltIfeu TO lTlS ONCE Tor
statement of facts, etc, l beg to state that
the universal custom of this office since
June II, 1896 has been to verbally require
the deputy collector. in the necessary alb
sence of the collector from any cause to
perform his duties.
No specific written direction and authori-
cation from the collector to the deputy col
iector has ever been given, for the reason
that it has not been considered necessary,
and up to the time of the present contro-
bn tF,r
place of the collector in his absence has
never been questioned. The act of Con-
gress of June II. 1856. provides for a deputy
collector for this office, and it is hardly
reasonable to suppose that Congress- after
being importuned for a number of years to
allow this much needed officer. would at
last allow deputy and strip him of all au-
thority to act,
Authority of Deputy.
1.-The term or designation deputy collector
implies authority to act in place of the COL
lector The definition of the word deputy is
'one authorized to act for or in place of an
other, especially in official relation" The
language Of the act IS the deputy shall per-
form such duties as the collector may re-
qulre him to perform not such duties as
the collector may authorize him to per-
form. In framing this act it was evidently
the intention of Congress that the collector
should not be relieved of any responsihiIitv
Whlch accounts for the peculiar wording
But surely Congress did not@intend to an
point a deputy without authority to act as
deputy nor in order to make the signature
OF OF the deputy to receipt legal must
the collector authorize the same in writing
III, however, L am mistaken, and the
honorable district attornev finds that tho
deputy collector must be authorized in writ
ing by the collector before he can legally
perform any duties the collector NAV see fir
70 require of him, [ respectfully suggest
tiat ne De requested to furnish this office
with proper form or forms of such authort
cation"
Before replying to Mr. Brice again the
commissioners will further consider the
subject. INC