The evening times., 1900-07-07
AFFAIRS OF TEE DISTRICT
Opinion Of Attorney Duvall Con.
eerning Unpaid Taxes.
Only Obligations Due nt the Time of
Sale for Arrears May ee Collected.
Assessments Must he Paid, With
Penalties, Interest, and Costs
other Matters of Local Importance.

Andrew B. Duvall. the Attorney OF the
District. today forwarded to the Commits
sioners two tax deeds drawn to Lawrence
Hufty. TO be executed by them, and con-
veying sub-lots SO and 81. respectively. in
square 20. sold for taxes April 6. 1898.
Mr.. Duvali also adds certain instructions
regarding what is to be dcne TO make the
sale legal and binding.
He informs the Commissioners that the
Collector OF Taxes certihes in each case
that the property has been redeemed,
and that the tax for the year 1895 and for
1899, respectively. is due. These deeds, he
says. when acknowledged, should be for
warded to the seolleetor of Taxes who
should notify the grantee of the amount Of
taxes required &c be paid before the deed
is issued. Mr.. Duvau quotes tie act of
Congress relating to taxes END tax sales in
the District approved February IS, 1888.
which provides:
That no deed shall be issued until all
taxes and assessments appearing upon the
tax books against the property are paid,
with all penalties, Interest, and costs, in
Guiding taxes for the years for which the
District purchased the property at the
tax sale"
The question arises says the Attor-
ney. whether only the taxes unpaid at
the day Of the sale, for the taxes are to
be paid by the grantee in tax deed, or,
in addition 10 these taxes, such as are un-
paid at the time OF the delivery of the
deed. The provision under consideration
was inserted in the Tax law of February,
1898. to meet the views Of the Supreme
Court OF the District of Columbia, where
in the court held that a sale of property
for taxes cut out any and all unpaid taxes
against the property prior to the tax sale.
This was the mischief intended to be
remedied."
Ajax deed" continues the Attorney,
although executed at a date subsequent
thereto. relates back TO the day OF the sale
of the property for the unpaid tax. In the
case Of Wall VS.. The District Of Columbia
Justice MerFick in delivering the opinion
said:
The case Of Brewer VS.. The District
OF Columbia received very careful
examination by the judges who
decided il. but that case did
not decide and was not intended TO decide
anything with regard 20 taxes accruing
upon property intermediate between the
last default for which a tax sale could be
had and the date of the deed given in com
opinion that when the deed was given il
related back to the time Of the sale only.
and cannot be relied upon, by way OF es-
toppel or otherwise. to eNtinguish the right
of the District TO enforce by appropriate
proceedings the payment OF taxes matur-
ing. due and becoming enforceable subse-
quenuy 10 the date OF a tax sale"
While the language Of the act OF Feb
ruary =, 1895, is broad enough to cover
all taxes due and unpaid at the date OF
the Issuance OF the deed. whether prior
or subsequent to the day of the tax sale,
! am Of the opinion that such was not the
intention Of Congress al that its pur-
pcse was 10 require the payment only c.
taxes due prior 20 the day OF tax sale"
The opinion Of the Attorney has been
taken under advisement by the Commis
sioners and decision upon il will be
reached probably within a few DAYS
J. +. Grimes & SOr. of 1901 Four-aud-
a-Half Street southwest have COmpla nei
10 the Commissioners thS5 the smoke from
planning mill near by Is very dense and
causes much annoyonce 10 them. He also
complains Of what they term the 'impu-
dence' Of the proprietor when spoken 20
about the matter.
The complaint having been referred to
the Health Department for investigation
and report brings back a statement from
r. s. Lynch, the Smoke Inspector. TO the
elect that the prOpTietOrs OF the planning
mill in question have informed him that
they expect within a few days to g-n
the erection of suitable boilers equipped
with a smoke preventing device. After
this device has been installed. Il they are
unable to control the smoke the Inspector
says they Will close the plant
Commissioner Macfsrland has recon-
mended TO his associates that Messrs
Crimes & Sen be informed In accordance
with the report OF the Smoke Inspector.
H. f. L. Johnson. VI. D.. executive Of
ficer OF the Emergency Hospital. has for
VardCd TO the Commissioners through Rich
ard Sylvester. Superintendent OF Police. q
statement relative TO the complaint lodged
against the institution for delay in respond
ing TO a call from the Police Department
DR.. Johnson states that at a special meet
ing of the attending STAFF the cOmmunica-
tiOn was considered. and the physician in
the case was officially and publicly repri-
manded.
While fully appreciating the gravity OF
the situation. he writes "and the neces-
. sity OF preventing similar violations, the
previous conscientious. painstaking. and
efficient service Of this physician to the
| institution materially influenced the at
I tending staff in disposing of the case"
In letter 10 the Commissioners for
wcrding the statement OF DR.. johnson the
| Superintendent expresses the hope that
/ further friction viii be- avoided between
the hospital and the Police Department.
Richard Sylvester tOday-sent a recon-
mendatiOn TO the Commissioners that M
more permits be issued for entertainments
TO be conducted at DeanwOOd Park. which