The times. [volume] (Washington [D.C.]) 1897-1901, 1900-10-25
AFFAIRS OF THE DISTRICT
Tie Opinion of the Attorney Re
garding YAK Certificates.
The Levy for Laying Curb i'm Front
of Lot L. Block r.. Columbia
Heights. Declared LeEni - Not
Necessary to Add Pending Assess
mcnts to Collectors Statements.

Andrew B. Duvall. the Attorney for the
District. yesterday submitted his opinion
upon the application OF e J. Stellwagen
for remission of penalties and interest on
a special assessment for the laying of a
curb In his application Mr.. Stellwagen
stated to the Commissioners that in Janu-
airy, 1884, he purchased part of lot 1, block
81, Columbia Heights from Mrs. Julia S.
Giilis, and that at the time of his pur-
chase he personally inspected the prem
Uses and saw that the curb on Kenyon
Street in front of said lot was laid prior
to said purchase. Mr.. Steliwagen further
stated that he secured through the Co.
lumbia Title Insurance Company a certi-
fed statement CT taxes dated January 81,
1899, marked mo unpaid special assess
nent to date" and that five months after
ward Mrs. ellis was served with the bill
for the curb. Mr.. Stellwagen suggested
to the Commissioners that he was willing
to pay the assessment (s9.20) provided
penalties and costs were waived.
In sending the application to their at
torney for his opinion the Commissioners
also requested him to pass upon the ques-
ticn of entering upon certified statement
Of taxes memorandum Indicating pend
ing assessments"
1T appears says Mr.. Duyall that the
assessment in question fer laying curb
on Kenyon Street in front of block 81, did
not reach the office of the Special Assess
ment Clerk for entry until March 6, 1899,
and that notice of assessment was served
June %, 1897
Mr.. Duvall calls attention to the act of
Congress of August Z, 1894, saying that it
is silent as to the time within which local
assessments are to be levied. According
to the authorities he continues, assess
ments not made within the time required
by law are invalid and will not support a
tax. But assessments are not invalid be-
cause made after the usual time when the
act under which the tax was levied fur
nishes no limitation upon the exercise of
the power
Mr.. Duvall. however, takes the view that
local assessments should be levied upon
the AUDITING property as soon as practi-
cable after the completion of the work,
and that when such levy is made. and not
before, the charge becomes a lien upon
the property, collectible as provided by
law. He informed the Commissioners that
the notice assessment in the case under
consideration was served June %, 1899,
vides that interest shall be charged at
the rate of per cent per annum from the
date of the service of such notice on all
amounts which shall remain unpaid at the
expiration of sixty days after service of
notice of such assessment"
The Attorney gives it as his opinion that
the assessment is good and valid, and il
this is SO he says it follows that the re-
quest to remit the interest should lie re-
fused on the ground that the Commission
ers are without authority to comply there
with.
Turning to the question of noting pend
ing assessments" on the certified state
ment OF taxes, Mr.. Duvall quotes from the
act of Congress approved February 6,
1879, which provides:
'And it shall be the duty Of said collector,
whenever called upon, 10 furnish, in addition TO
the regular tax bills, a certified statement ever
his hand and official seal. of all taxes and
ments. general and special, that may he due
and unpaid at the time of making said certificate,
ard which may in any manner be lien upon
any real estate located in said District; and for
each and every certificate furnished by said col
lector the party requesting the same shall pay
into the Treasury of said District fee of 80
cents; and said certificate, when furnished as
aforesaid, shall be bar to the collection and
recovery from any subsequent purchaser Of any
tax assessment omitted from and which may
be lien upon the real estate mentioned in said
certificate, and said lien shall be discharged as
to such subsequent purchaser"
Mr.. Duyall states tina: this law was
amended May u, 1892, by providing that
the Assessor, instead of the Collector,
should issue the certified statement. He
further states that the notation of a
pending assessment would be without au
thority of law. He is of the opinion that
the certified statement contemplated by
ha ocf NJ Cppv dao1
sessments in feri but with complete as
sessments, those that are due and col
lectible, for only taxes and assessments
that may be due and unpaid at the time
of making the certificate are nientiont d
The Attorney is also Of the op .niCn that
there would be an Improperly in notin 3
a pending assessment, for If it is to be
noted, at what stage Of the tendency
thereof is il to be first noted? Mr.. d.
vail calls attention to the fact that many
of the proposed local Improvements are
contained in the schedules sent to Con-
gress by the Commissioners a year or
more before Congressional action is
taken, and he asks if the tendency of
such an assessment should be noted.
The fact is also brought out that sone
local Improvements extend over consid
cradle area and the assessment is not
made until the entire work is Done and
the Attorney asks again at what point
of its progress the pending assessments
should be noted. The law. he says.
charges the purchaser Of real estate with
the consequence of his own negligence
If he fails to inspect property which he
proposes to purchase. The record title
of the property may be good in the pro-
posed vendor, and yet the property may
be in the adverse possession Of an occu-
pant whose title would be impregnatle.
posed purchaser by inspecting the prop
erty is notified of the improvements ex-
listing. and If they appear to have been
recently finished he can enquire OF the
authorities whether the assessment
therefor has been paid. The noting of
a pending assessment, in my judgment,
would be attended with more inconve-
tix.
However this may be, ! am of the
opinion that the proper course to pursue
is TO comply with the terms of the law
and to note upon the certified statement
of taxes only such taxes and assess men
as are due and unpaid at the time of
making the certificate"
The District Commissioners. aided by
their secretary and one of the assistant
secretaries. are now going over the final
revision Of their estimates prior TO re-
porting them to the President and Congress
through TIE Secretary of the Treasury. The
returns from the various departments of
the municipal government are now all in
their hands. except that of the Board Of
Charities which will not be completed for
some days. II is expected. however. that
the final estimates OF all the other depart
ments will by that time be finished and
that the adding OF the estimates for the
department Of charities will take up but
q single session Of the Board.
The amounts 10 be asked for In the Soy