Evening star., 1900-11-28
Report Of Auditor Petty for the Past
Year.
and APPROPRIATIONS
Total Revenues for the Year Shown
to Have Been $4,o83,145.82.
THE SEVERAL TRUST FUNDS

Mr.. ]. T. Petty, the auditor of the Dis
trict, today submitted to the Commission
ers statement Of the receipts and expendi-
lures of the municipal government during
the fiscal year ended June 80, 1900, and the
balances remaining at that date to the
credit of the general revenue account, the
several trust funds, and the appropriations
made by Congress. With his statement Mr..
Petty transmitted a series of exhibits
marked to F, respectively.
The long-standing controversy, says Mr.
Petty, in regard to claims growing out of
contracts made by the late board Of pub
lie works, which were unfinished when
that body was legislated out Of Office June
~. 1874, has not yet reached conclusion,
although some progress has been made In
that direction The special assistant attor-
ney, who, under the direction Of the At
torney General is charged with the defense
OF the District in the trial of these causes
IN response to recent inquiry, has ad-
v1sed Mr.. Petty that additional testimony
was taken by claimants in cases Nos. Al
and "A during the summer recess of the
Court Of Claims. This testimony is now
engaging his earnest attention, and every
step necessary to protect the interests of
as circumstances will allow. A few other
cases In various stages of progress are still
pending in the Court of Claims. while two
Nos. 231 and 23S-are before the Supreme
Court of the United States on applications
for leave to file petitions for writs of man.
damus to the judges of the Court of Gains
TO compel them to hear and determine mo-
t1ons for new trials.
For Recovery of Interest.
There are fourteen cases in which the
District seeks to recover the interest al
lowed on claims paid under the act of Feb
ruary 13. 1895, the contention being that
the Supreme Court having decided that the
act aforesaid conferred a mere gratuity,
the payment of interest on the latter was
Illegal and the amount so pa:d should be
returned to the treasury. The Court of
Claims having declined to try these suits
for recovery, two of the causes have been
carried to the Supreme Court as in cases
237 and 23S. on application for leave to file
petitions for wrts of mandamus to compel
the Court of Claims to hear and determine
motions for new trials. Upon the result If
these appeals VIII depend the fate Of the
twelve other cases Of like character which
remain upon the docket of the Court of
Claims.
Cancellation of Taxes and Penalties.
In his annual report for 1898, and in sew
eral prior thereto, Mr.. Petty recommended
such amendments to the laws as would au-
thorize the Commissioners to cancel taxes
| which were uncollectible and to remit pen
alties upon those which were overdue when
ever, in their judgment, such action would
seem conducive to the public interest, or
demanded by considerations of equity and
justice toward the taxpayers. The lapse
Of time has but served to deepen the con-
Vict1on then expressed as to the necessity
for the bestowal of this function, and he
therefore renews with added emphasis his
recommendation of two years ago.
Levies by Old Corporations.
The IN tba
that the books are encumbered with
| charges on account of levies made by the
| old corporations of Washington, George
town and the levy court, which antedated
the establishment of the present form of
government, and although these taxes are
not collectible by legal process they can
not be dropped from the record but must
be brought forward from year to year as
new ledgers are opened because there is
no provision of law for their extingush-
ment or cancellation. In number of in
stances owners of property against whicn
these obsolete taxes were charged, and
who from some peculiar facts or circum-
stances IN connection Herewith did not feel
! bound therefor in equity as they were not
| In law. have proffered the principal on
| condition that the penalties would be re-
mitted. The Commissioners, however in
| the absence of legal sanction, have been
| forced to decline their offers with the re-
| suit that the courts upon being appealed
| to for relief have set the taxes aside and
both principal and interest have been lost
to the District. These and other consld-
| erations in the line of good administration
make 1t desirable, Mr. Petty believes that
| discretionary authority for the Getermlna-
| ton of questions of this character be vested
| In the Commissioners
Interest on Tax Arrearases
During the last session of Congress a
bill was introduced, known as II. R. 1904. :"
authorizing the receipt Of "arrearages of
taxes due the District of Columbia to July
!, 1893, at per centum per annum In lien
of penalties and COSTS A report upon this
measure was made by the assistant assessor
to the effect that the passage of similar
laws IN previous years had not materially
increased the receipts from this source as
Dut comparatively few deIinQuents claimed
the relief thus offered, and the general re-
SUIT was rather to encourage the tendency
to postponement than otherwise The Com
mlssloners. adopting this view advised
against the enactment of the bill and it
falled to become a law.
Recent investigation Of this subject has
satisfied Mr. Petty that the failure of de-
linquents heretofore to avail themselves of
the benefits of this legislation was due in
many instances to the fact that the uues-
tion mad not been brought to their ndiyid-
uai attention. Under conditions existing in
the past 1t was not practicable to do more
than give general notice through the
press, but since the date of the report here
been made in the system of keeping the
records OF the assessors office through the
Introduction of the card index that per-
sonal service to considerable extent
would not. in the auditors opinion, seem to
be a matter of insuperable difficulty. The
advantage of this method was plainly
shown, he thinks, in the prompt and nu-
merous returns which followed the as
SCISSORS notifications not long since to prop
erty owners whose holdings were placed
In jeopardy by clause of the tax-sale
law which they had overlooked. If bins
for arrears of taxes were sent to individual
delnquents. with the inducement of the
remission Of all penalties and costs other
| than interest at the rate Of per centum
per annum. Mr.. Petty believes, that the
result would be a substantial increase of
revenue and corresponding reduction in
the list Of arrearages.
Suggested Legislation.
The official whose objections formed the
basis of the Commissioners adverse re.
port, now that conditions have changed
concurs with the auditor in the opinions
herein expressed, and would, he says, II
| opportunity were offered, favor the adop-
ton of the proposed measure. In view OF
these facts Mr.. Petty suggests that at the
approaching session of Congress steps be