Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-05-24
OPPOSE REDE MPTION
Auditor Petty Objects to Claim on Tax
Certificate.
THE DISTRICT NOT LEGALLY LIABLE
HIS Opinion Endorsed by Attorney
for the District.
HISTORY OF THE CLAIM

Mr.. isaac s Lyon recently requested the
District Commissioners to redeem Il tiA
sale certificate dated october }, lss2- the
face value of which is Sll2.n- The apph-
cation was referred by the commissioners
first 10 Auditor Petty. who reported lhat
there Is no fund in the treasury for the
r,avnfnt of the certificate and that. in his
opinion there is no legal or equitable Cd
legation resting upon the District for its re-
dernption. He therefore recommended that
the claim bt disaIlGwed. The matter was
next referred by the Commissioners TO their
attorney. who said: Assuming the facts
to be as stated in the auditors report
concur in his conclusion
The Auditors Statement.
The facts in the case. stated by the au-
ditor. were as follows:
IN 1871 the footway in front of lot B.
square 24I was paved and a special assess
ment levied to meet the cost of the work
The law then governing the paving of
footways provided that the lot or lots ben
Gifted shouId alone be aI-swerabie Tor the
amnunt taxed for the Improvement. 1t also
uroyided that If the tax aforesaid were not
paid promptly after notification the mayor
governors should issue certifcates ol iiiI
debtedness. Familiarity known as speciai
tax scrip, and deliver the same to the con
tractor in settlement for his work. rms
tax payable in four Instruments, the
first being due In thirty days ana the re-
nafn1er in one two and three years
The assessment levied TO meet the cos'
of the pavement In front of lot 3, square
p47. not being paid as required, cer'nlcales'
or scrip bearing interest at 10 per cehtuih
per aunuu from August 3. 1871, were issued
in the name Of and delivered TO, isaac ..
Lyon, assignee Of the contractor, Septem-
Der Z 1871. They amounted IN the assTe-
gate 10 $4,000
Finder the. law authorizing the revision
Of special assessments this tax was re-
duced December /. 1880. 10 $3.50 and draw
hacks for the difference Of s1O6.Go with IN
.teres; amounting TO $50. AZ, making totai
of S2Usi. were issued TO Isaac . Lyon
Balance Remaining.
las tus, stated there remained, after this
allowance in drawbacks, balance of $3.50
due on the original assessment To secure
the payment of this balance, with 10 per
cent interest, Lyon called upon the col
Iector TO sell the property. This demand
was complied with September %. 1sS2, and
Lyon became the purchaser
The sale was for $500 principal, S''!''"'
interest and - cents costs, total S4I-.9"'
for which a tax sale certihcate-the one
under cousiderdiou-Was issued to Isaac .
Lyon October 3. 1sS2.
The sum Of SI12.@O was paid in by Lyon
as purchaser at the sale September 70. 49,,
and credited 70 the fund for redemption OF
Su.-.;a! tax scrip. one month later, or on
October ~ ISL Lyon. as holder and owner
of4ts.a scrip. delivered it 70 the auditor for
redemption. and received q check on the
treasury for S112.G', the amount ne had
paid al the sale. less costs. as evidenced
by voucher IN audit No. 2'o53
Mr. Lyon in his letter herewith, com
plains that more than six months previous
To the sale ON March -, 1ss2 subdlVl-
sion of said LOT g. square .i1) was
L.. 1A ilIF al be-
= IS. put on record, whereby the Duun-
diaries Of said lot became obIiterated, ans
seventeen other and smaller .Ots were CON
stTuctrd out Of it and the three adjoining
and a. many new and separate owners
created. That by this act ALLOWING
. this subdivision without the previous pay
HteHt Of Ill taxes due. was the law, tn'
identity Of said lot became lOst- That
such sale was Illegal and void, and the taH
sale certificate issued to him IS. in conse
qu~nce- non-colecuble. For this reason h'
asks that the said tax sale certificate bt
redeemed with interest from its date Il
the time Of redemption.
Due Three Years After Issue
The four instal,ments of paving stool
issued for this particular tax were full,
Oh. due three years after issue. or on Septem
Der =, 1874. at which time Lyon shOur
have asked the enforcement of the lien
"> Had he done so he would have receive
payment in cash. or else sale would hav
tLtL been ordered. and he would have oh
FAMED q valid tax sale certificate, which
could have been exchanged for a deed a
the end of two years thereafter. He seems
however. {" have preferred holding tn
scrip a. an Investment. which was his un
doubted privilege. but in its exercise n
assumed ali the risk entaied thereby.
ms delay PIT II out of the power Of tn
government 70 enforce payment and the re
sutIHg loss must b. considered as due I,
his own laChes- Having sumbe-ed upon hi
rights Tor seven Years. he cannot now viii
any show Of justice hold the government
accountable
Understood the Terms.
''The contractors all understood whe
they did this character of work that the
Were To be paid in scrip. for which tn
property benefited was alone responsible
and the District was merely the trustee
collect the money from the property owne
and pay 1t over to them or their assignee.
II behooved them. therefore, to take ever
precaution for the protection OF their right
IL they acted promptly and the liens prov
cd 70 be uncomfortable they would hav
equitable recourse TO the District. In thi
case, however, the desire to secure III
profit accruiug from an investment at
per Cent interest apparently outweighed m
considerations of prudence and bushes
caution. and 4 valueless tax sale certiticat
L. thu result
In the revision Of December l. 1880. NJ
Lyon received S2'S. which covered his oris
IuaI outlay Of s1jn9p. and yielded s46.10 al
L.rioual ly way ri interest. so that it ca
scarcely be deemed exceptional har,
ship f h. should fail 10 collect the $53.:a
when with IT, Der cent interest and COS
maxi the Sll2gp represented in this obs
ltCc TAX sale Ctr;I1Icsllc.
As there is no fund in the treasury f,
the payment u this certificate nor, in II
opinion. any legal equitable obligA.iC
resting upon the District Of Columbia for I
redemption. there is 30 course open TO Il
but u recommend, as l do, that the clai
be dlSlllOwvd-