The times. [volume] (Washington [D.C.]) 1897-1901, 1900-10-14
reseeding it, $500, making the total cos,


THE parking is forty three feet from
curb to curb, and the distance from out
side of south tracks is sixteen feet. II
the soil taken from the centre of the
parking as suggested, and was not used
before the time of reseeding the parking,
1t would have to be moved again, and II
is quite probable that II would not all
be used by that time.
IF the company would prefer TO ie-
move the soil and pile it where suggested
that it be permitted to do SO, but that it
be done under the supervision of this Of
flee, and when the same is not too wet
to handle and pile and to prevent clay
or gravel subsoil from being mixed with
it.
II recommend that all Of the above be
done at the expense of the railroad COM
pany."
These recommendations of Mr.. Lanham
have been transmitted to the Comms-
sioners with the approval of Captain
Newcomer and the Engineer Commits
sioner.
The Attorney for the District, Andrew
p. Duvall, yesterday handed the Com
missioners an opinion upon the applica
ton of w. A. Dodge. Secretary to the
Board of Trustees of the North Carolina
Avenue Methodist Protestant Church. for
the refund of s46.6G, paid March 2s. 1895.
for a special assessment tax against the
church property in lot 2, square 922.
This application" says the Attorney,
lis based upon the recent decision Of the
Court of Appeals in the case of the Sis
ters of Visitation VS.. District of Columbia.
wherein the court held that such educa-
tional property as was exempt from gem
eral taxes was likewise and to the same
extent exempt from special assessments
for local improvements
Church property is in the same cate
CORY under til law as educational prop
erty in respect to taxation. The special
assessment in the present case, however,
Was voluntarily paid, but it now appears
that the payment was made under mis-
take of law. Says Judge Cooley in his
work on taxation, page 500:
THAT a tax voluntarily paid cannot
be recovered back the authorities gen.
orally agree. And it is immaterial in such
case that the tax has been Illegally
laid, or even that the law under which
1t was laid was unconstitutional. The
principle is an ancient one in the common
law and is of general application. Every
man is supposed to know the law, and if
he voluntarily makes payment which
the law would not compel him tc make,
he cannot afterward assign his Ignorance
of the law as the reason why the State
should furnish him with legal remedies
to recover back
81 am of the opinion that the District
of Columbia is not liable for the refund
of taxes paid for special assessments
against a church or educational property,
and that the application should be re-
fused"
Campbell Darlington, of sos D Street
northwest, has written to the Commits
sioners asking that the Wigans case that
was pending with the other cases of vio-
lation of the smoke law be nolle pressed.
Il called on MIR. Mullowny, the assist
nnt to the District Attorney, in regard to
,..e case of the United States VS.. Wigans,
charged with violating the smoke law,
and requested him to pursue the same
course in the case that he had done in
about eighteen other cases, namely, to
enter a nolle pros He suggested that
first address the Commissioners in regard
to the matter
Mr.. Wigans Is comparatively poor
man, and his place is near the car shops
in South Washington. where there is
constant smoke from the steam engines
] am sure that II is not intended that
there should be any discrimination in
this matter, and respectfully ask, as the
Wigans case was pending with the eight
cen cases that have been dismissed, that
the same action be taken in regard to it."
The Commissioners have taken the mat
ter under consideration.
s. J. Block, of Post !, G. A. r., recent
ly wrote to the Commissioners request