The times. [volume] (Washington [D.C.]) 1897-1901, 1900-08-12
THE TAX NOT REQUIRED
A Report of the Assistant Attorney
on Lot As, Square 50.
Owners Not Compelled to Pay on An
nexation of an Adjoining Parcel
Original Tract Only should BE
Assessed = New Bill Recommends
ed - Equity Demands Revision.

Clarence. nrandenburg, the Assistant
| Attorney for the District, has submitted
| to the Commissioners an opinion on the
application of Mahion Ashford and Adds
! B. Browne requesting q modification OF
their tax bill for 1900 on part of lot IS.
square 60.
In their application Messrs. Ashford and
Browne state that they. as trustees. sold
lots a, 40, IS, AZ, and As in Powell & Dy-
er's subdivision Of part OF square 90. ana
at the sale announcement was made that
the general taxes on said lots would be
paid out of the purchase money. The ap-
plicants further say that on June 30. 1900.
they paid the taxes on lots A. 49, 46 and
! 81 to June 80, 1900, and on lot As to June
so, 1899, but declined to pay the taxes on
lot As for 1900 for the reason that the bill
rendered included taxes upon the land ad
joining ssid lot As and designated as par
eel on plat filed by order of the Com
missioners, which parcel was not embrac-
ed in the tract which the trustees were au-
thoriZed to sell.
In his opinion in the case Mr.. Branden-
burg states that pursuant to the provisions
of the act OF Congress approved July %.
1892, being an act ito provide for the
opening OF alleys in the District OF CO.
proved August "a. 1894. minor street
called Newport Place was opened in square
60.
In accordance with the provisions Of
said act OF July %. 1S92.'' says Mr.. Bran
denburg, the Commissioners closed GER
tain alleys in said square rendered useless
by the opening of said street, by entering
into an agreement with William Bramhall.
the then owner of lot As. for the purchase
by said Bramhall of the land contained in
| sid alleys at a price agreed upon between
tie Commissioners and said Bramhall.
"Thereupon, pursuant to the provisions
OF said act the land contained in the alley
closed was annexed to said lot As upon the.
plat prepared by the Surveyor and desig-
mated as Parcel B.
ION June %, 1890. a number OF years be-
fore any proceedings were had for the
opening of said street. and before the max
ing OF the contract between Mr.. Bramhall
and the Commissioners as above stated.
the former owner of said lot IS executed
i deed of trust to Messrs. Ashford and
Browne in usual form TO secure the pay
ment OF certain notes. Default having
been made in the payment of said notes.
the property was advertised and sold by
the trustees at public auction.
1T appears from the report Of the AS
SCISSOR that under the order Of the Com
missioners. dated April %, 1900. made pur-
suant to the proceedings for the opening
of Newport Place in square 50, lot IS was
enlarged by parcel B, as above stated, and
is now so listed for assessment on the
records of his office. 1t will be noted
that parcel B was annexed to said lot As
pursuant to an agreement made between
Mr.. Bramhall. the equitable owner of the
property at the time, and the Commission
ers, long after the conveyance of the prop
erty to Messrs. Browne and Ashford, who
were neither parties nor assented thereto.
I'm my opinion. therefore, the agree
ment whereby said parcel was annexed
to said lot As being later in date. was
subordinate in right to said deed of trust,
and the interest of Mr.. Bramhall with
whom the agreement was made having
been Invested by sale. Messrs. Ashford
and Browne are entitled to have a tax bill
for the taxes on lot As without the en-
largement Of parcel B. Inasmuch as the
Assessor is without authority to change
his records or render such bill as Is re-
quested, except pursuant to an order OF
the Commissioners. advise that the Com
missioners pass an order authorizing the
Assessor to list upon the records OF his
Office said lot As and said parcel B sepa-
rately in the names of their respective
owners -