Evening star., 1899-04-13
LANDS IN CLOSED ALLEYS
Opinion of Attorney Thomas in Regard to
Their Separate Taxation.
Practice of Assessor Considered to BE
IncOrrect-Matter of Transfers
Also Considered.

The following opinion, which has been ap-
proved by the District Commissioners, and
which is of general interest has been rem
dered by the attorney for the District in
the matter of a request made by Mr.. VIM.
H. Bramhall that the parcels of land in the
alleys closed in square 60, designated B, c,
D, E and F, be not assessed separately
from the contiguous lots:
by act of Congress approved July o.
1892, entitled An act to provide for the
opening of alleys in the District Of Column
bia' CT Stat, 25o),' says the attorney, "the
Commissioners are authorized, on the petit
tion of the owners of one-half the real
tate in any square, in which an alley is
sought to be opened, widened, extended or
Strengthened, to proceed to open, widen, ex-
tend or straighten the same, as the case
may be.
Provisions of the Act.
Section of said act provides that in the
process of opening, extending, widening or
Strengthening an alley it shall be lawful
for the Commissioners to close an alley or
part of an alley thereby rendered useless or
unnecessary, the fee of which is in the
United States, by entering into an agree
ment with the owners Of the lots parts
of lots contiguous thereto for the purchase
by them of the lots contained in said alley
upon by the said Commissioners and said
owners which price shall not be less per
square than the assessed value per square
foot of the contiguous lots; said agreements
to be in duplicate, one to be filed in the
office of the recorder of deeds and the other
in the office of the Commissioners, and the
sums so agreed to be paid shall be assessed
severally against the lots parts of lots
to which the land so purchased shall be
annexed such assessment to bear interest,
etc.
THE act of Congress above referred to
was amended by act approved August "a,
1894, entitled An act to open, widen, eX
tend alleys in the District of Columbia (2S
Stat, 5OD, so as to authorize the Commits
sioners, under the conditions in regard to
opening, widening, extending and straight
ening alleys to open minor streets, in the
District of Columbia, of a width not less
than forty feet, nor more than sixty feet,
to run through a square from one street to
another, whenever in their judgment the
public interests require it.
whether MIR. Bramhalls contention is
well founded depends upon the construc-
ton to be placed upon the word annexed
used in section of the act of 1892, aboYe
referred to.
But One Lot Contemplated.
THE word annexed means attached to,
added to, or connected with; to make
integral part of something larger to in
corporate with. This being the definition
of the term it must have been the inten-
ton of the law makers that the parcel
of land annexed to the contiguous lot
should constitute an integral part of the
lot, and thus that the contiguous lot and
the land annexed to it should consti-
tute but one lot. The idea appears to be
that after the proceedings to open alley
or minor street are at end. the areas of
land in alleys closed lose their identity, and
become merged into and part of the con-
tguous lots to which 1T was agreed that
they should be annexed. This view is sup
ported by the consideration that the lien
for the agreed price of the areas of land
In the alleys closed is upon the contiguous
lot as enlarged by the additional land
1t would be incongruous to hold that the
statute intended to limit this lien to the
original lot and thus entirely exonerate
the purchased land.
1t results, in my opinion, that the action
OF the assessor in placing the parcels of
land in the alleys closed, in square 50
upon his books by designations different
from those of the contiguous lots is incor-
rect.
This opinion disposes of the other aues-
ton presented in Mr.. Bramhalrs letter of
March 20. 1899 that no transfer should be
entered on the tax books of the District
OF lots b, G, d, E and F, in square 50
being the parcels of land in the alleys
closed, In that square And the assessor
should be directed not to note the trans
1ers OF said parcels on the books of his
office"