The evening times. [volume] (Washington, D.C.) 1895-1902, 1900-08-11

Clarence A. Brandsnburg, the Assistant
Attorney fGr the District. has submitted 10
the Commfs7i toner's, at their request, al
opinion upon the application of Mahlon
Ashford and AlGis B. Browne requesting
modification OF the tax bill furnished them
FOR lgC0 on part of lot IS. square 69-
In their application Messrs. Ashford and
Browne state that they as trustees, sold
lets ~. 10. &C. Il. and IS in Powell & Dig
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 o. the purchase money. The ap-
plicants further say that on June SO, 1850,
they paid The taxes on lots a. 10, 10, and
Il to June 80, 1860, and on lot IS TO June
20, 1899 but declined 10 pay the taxes on
lot IS for 1909 for the reason that the bill
rendered included taxes upon the land ad-
Joining said lot As and designated as pa
eel B on plat filed by order of the Com
missfoners which parcel was not embrace
cd in the tract which the trustees were au-
thorized to sell. They also had no power
TO pay the taxes thereon. For that reason
they asked that proper bill be rendered so
that the claim of the District against the
said lot As could be paid and Teceipted for.
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.
Iumbia," and the amendment thereto ap-
proved August a. 1894. a minor street
called Newport Place was opened in square
co.
IN accordance with the provisions of
said act OF July %. 1892" says Mr.. Bran
denburg the Commissioners closed GER
tain alleys in said square rendered useless
by the opening of said streets. by entering
into an agreement with William Bramhaii.
the then owner of lot IS. for the purchase
by said Bramhan of the land contained in
said alleys at a price agreed upon between
the Commissioners and said Bramhall-
'Thereupon pursuant to the provisions
Of said act the land contained in the alley
closed was annexed to said lot IS 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 MI. Bfamhall
and the Commissioners as above stated.
the former owner of said lot As executed
a deed of trust to Messrs. Ashford and
Browne in usual form 10 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 a 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 81, lot is was
enlarged by parcel b. as above stated and
is now so listed for assessment on the
records of his office It Will be noted
that parcel B was annexed TO said lot Is
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 10 Messrs. Browne and Ashford, who
were neither parties nor assented thereto.
In 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.. BramhalI 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