Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-09-28

street and MARYLAND avenue did not create
any title in the owners of land to the water
front for wharfing or other purposes. Inc
court. however, held That the owners oi
extensive wharves and warehouses erected
and maintained under express or Implied
licenses from the city authorities on the
water front were not to be treated as tres-
passers when the government was taxing
the premises Tor a public Improvement but
were entitled to compensation for the value
Of their private interest in the structures'
and that the act of Congress approved Au-
gust 49, 1886, under which the proceedings
we're Instituted, contemplated the final de-
termination of value of WharVeS ana ware
houses owned by licensees and standing on
lands belonging to the government Inc
case was accordingly remanded for further
proceedings The matter of the ascertain
ment and determination of these values,
Mr. Duvall says. will delay for several
years the final accomplishment of this
great public work
Means of increasing Revenue.
Mr. Duvall states that he is satisfied the
District revenues would be considerably in
creased If the Commissioners were author
lied to compromise taxes and assessments
rendered uncollectible because of the failure
to observe some detail in the assessment or
by reason of the lapse Of time Taxpayers
are often willing to pay the principal OF
such taxes without the penalties, he finds.
which in some cases exceed the tax itself.
under existing law to compromise, the as
sessments are Cancelled by judgment of the
court. Inasmuch as the act of Congress
authorizing reassessments allows interest to
be charged only from the date of reassess-
ment, there could, he believes, be pos
sible loss Of revenue if the Commissioners
were given authority to compromise such
cases.
of property for taxes requires certificate
of sale to be issued by the collector of
taxes when each piece of property is sold
for arrears of taxes and in the event the
property is not redeemed within two years
from the last day of sale deed is required
to be executed by the Commissioners to the
purchaser at such tax SALE his heirs or
devisees, or to the assignee of the tax GER
tificate, which deed is to be admitted and
held to be prima facie evidence of a good
and perfect title in fee simple to the prop
erty. This requires the preparation OF sew
eral hundred deeds annually They must
be signed and acknowledged by each Of the
three Commissioners before a notary public.
This involves, thinks Mr.. Duvall, an I'M
necessary consumption OF the time of the
Commissioners, as well as labor In the prep
aration of the deeds, which could be
avoided, he believes, by so amending the act
Of Congress lin relation to taxes and tax
sales" approved February %. 1898. as to
provide that the certificate of sale issued by
the collector of taxes, when he shall have
further certified thereon that the property
has not been redeemed, ETC., in accordance
with the act shall have the force and effect
in law of the deed authorized by the act to
be executed by the Commissioners. Such
certificate being very much shorter in form
than the tax deed, would, says Mr.. Duvall,
also relieve the purchaser from a consider
able part of the present expense incident to
recording his title in the Office Of the re-
corder of deeds.
Treatment of Insane Persons.
Attention Is again invited by Mr.. DuyaH
to the act Of Congress approved January
81, 1899, under the provisions of which indi-
gent insane persons and insane persons
with homicidal tendencies are now commit
ted to the Government Hospital for the In
sane. This act. he declares, Is of doubtful
constitutionality. as it in terms denies to
the alleged lunatic the right Of trial by
jury and commits the question OF his sanity
to the determination of justice of the SUI
preme Court OF the District of Columbia.
holding special term for Orphans Court
business. Under the previous law the court
directed the writ de lunatico to issue, and
in accordance with provision contained in
the appropriation bill for 1898 the marshal