Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-07-05
DEPUTYS 4 ACTION VALID
Collector Of Taxes May Have Subordinate
Act in His Stead.
Opinion OF Attorney Duvan Upon
Question Raised Respecting Sig
nature to Tax Receipts.

Mr.. Arthur T.. Bride, cashier of the Riggs
National Bank, recently wrote the Dis
trict Commissioners asking to be informed
whether, in the absence of the collector
OF taxes, the signature of his deputy, Mr.,
collins, or the signature Of any other per-
son to tax receipts is considered by the
Commissioners binding upon the District
Mr.. Brice also inquired whether the Com
missioners will recognize such receipts
when made in due course of business. The
Commissioners referred the matter to their
attorney, who advised them today that it
appears to him that Congress, in the Dis
trict appropriation act Of June II, 1896.
expressed an intention to enable the col
lector to have his deputy act for him, and
that when the collector authorizes his dep
uty TO act for him the receipt of the lat
ter eXonerates the person making the pay
men ,t from any further liability therefor.
The late legislative assembly of the
District, says the attorney, in his opinion,
by act approved August 49, 1871, provided
that the collector of taxes before entering
upon his duties should execute a bond in
or sureties, to be approved by the governor
lCommissioners). conditioned for the faith
ful performance of the duties of his Office.
Congress, by act approved Iarch g. 1881
VI stat, 1853, abolished the Office of treas
urer of the District of Columbia, and pro-
Vlded that from and after June 30, 1881,
the collector of taxes should collect all
revenues of thu District and deposit the
amounts collected daily with the treasurer
OF the United States and that all tax bills
should be made out by the collector of
taxes, and that he should be held respon-
sible under his bond for all taxes, except
such as he may not be able to collect after
fully complying with the requirements of
law.
In the appropriation bill providing for
the expenses of the government of the
District of Columbia for the fiscal vea r
ending June 3d. 1897. approved June IL,
1885, in the appropriation for collectors
office, occurs the following clause, creating
the office of deputy collector Deputy.
collector, 81 500; and such deputy collector
shall hereafter perform such duties as may
be required of him by the collector, and
the said collector may require the said
deputy collector to give bond for the faith
1ul performance of such duties, but the
collector shall in every respect be RESPONSE
Die, as now provided by law, to the United
states, the District of Columbia and to
individuals, as the case may be, for all
moneys collected.
1T appears from the Endorsement of Mr.
Collins, the deputy collector, that the col
lector has verbally authorized him to re-
celpt Tor MIN and represent him in his alb
sence L am OF the opinion that 1T was the
intention of Congress by the above cited
clause in the appropriation bill to enable
the collector to have his deputy act for him
and In his place, and that when authoriz-
ed by the collector to receive payment of
taxes the receipt of the deputy collector
is a good receipt therefor, generating the
person making such payment from any fur
ther liability therefore, and in respect of
such payment the District would have to
look to the collector and his bond
1t seems to me, however, that the au-
thorization from the collector to the deputy
collector should be a specific written di-
filed with the Commissioners and made
matter of record