The times. [volume] (Washington [D.C.]) 1897-1901, 1900-10-16

a short time before been conveyed to her,
but holds her responsible for the erIrr
Of 1S92'94. l am loath TO disagree with
my learned friend. for whose opinions
have great respect. but personal eX-
animation of the records and full consid-
Grafton of all the facts, lead me to a
different conclusion.
III the tax beck for 1898 it is shown
that the Assessor enormously listed Miss
Skeletons improvements under Mrs.
Smiths name. and as Miss Shelton paid
all the taxes which appeared in the name
of Mrs. Smith it is clear that in SO doing
she paid the tau upon her own house. and
it could not therefore properly be sold
for delinquent taxes for that year. In
asnuch, however, as her lot was sold the
house upon it necessarily went to the
purchaser also. No argument, other than
a statement Of the facts, seems necessary
to prove this an error which makes the
sale void, and enc for which the Govern
ment is accountable.
The erroneous payment for 1884 was
due to misrepresentation on the part of
the clerk, who assumed an omission
where none existed, and proceeded to sup
ply 1t by writing in the record that which
did not belong therein. This alteration
CT the books was an egregious blunder
which cannot fairly be defended, and to
make an innocent taxpayer suffer there
for is a proposition too monstrous for
serious consideration.
II the clerk, when the receipted bill
for 1923 was presented and found to diff
| fer from the book for 1884. had enquired
as TO the cause for the differences instead
Of altering the record, he would newt
ably have discovered that the entry in
the tax book for 1884 was correct. Mrs.
10 cod fnr lot
alone. while Miss Skeletons lot and inn
provements were duly listed in another
part Of the book under her own name.
From the record. thus improperly chang
ed. he made and delivered the bill which
| Miss Shelton paid. This payment, taken
| in connection with that made by Mr.
Lackey at the sale. constitutes a duplicate
| payment, refundable under the act Of
| January 10, 1872.
| Miss Shelton in perfect good faith,
and with commendable promptness-offer-
| ing payment November l, the day on
| which the tax books were opered-has
regularly paid her taxes in full for every
year of her ownership from 1891 to 1899
| inclusive. and therefore does not equit-
| ably, nor in my opinion legally, owe the
District of Columbia a single cent. This
conceded 1t follows that she is entitled to
| have her property reinstated in her own
name without any cost to her whatsoever.
In order 10 .unravel this tangle' as the
| Attorney calls it, l would suggest that
the amount paid by Miss Shelton and
wrongly credited to Mrs. Smith be trans
/, ferred to Miss Shelton's account; that Mr..
! Lackey be requested to quit claim the
! property to Miss Shelton, receiving back
I what he paid. with interest at 6 per cent
per annum, as provided in the law gov
erning tax sales, he having indicated in a
conference with me. that he might settle
the matter on these terms.
III case Mr.. Lackey refuses to surren-
| der his deed, that the Attorney for the
District he instructed to enter suit i'm
mediately in the name of the District of
Columbia for the purpose of setting aside
the sales of 1894 and 1885, respectively,
on the ground that they were made in
error and should be Cancelled. Believing
these suggestions to be based in equity and
fair dealing, as between the Government
and blameless taxpayer. l have the honor
to recommend that action in accordance
Herewith be at once taken by the Com
missioners.''
| A committee OF the members Of the
Brightwood Citizens Association were
given hearing before the Board of Com
missioners. yesterday. to advocate larger
appropriations from Congress for the i'm
provement of the city of Washington
The committee urged upon the Commits
; sioners the propriety of asking for large
!, sums from Congress for the improvement;
, of the city along general lines and then
promised the support of the members Of
the association in pushing the matter be-
fore the committees of Congress in the