Evening star., 1901-05-06
CANCELLATION OF TAXES
THE DISTRICT ASSESSOR RECON-
MENDs FAVORABLE ACTION.
Application BY Attorneys for j.
Stanley Brown-They Regard
Tax Sale as Invalid.

Ralston and Siddons, attorneys for ).
Stanley Brown, have written to the Dis
trict Commissioners asking for the cancel
lation of tax sale against a portion Of lot
2s. in 8. B. Browns subdivision of part Of
Pleasant Plains, and the District assessor.
A,r. H II. Darneille. has recommended to
the Commissioners that favorable action be
taken in the matter. In their letter to the
Commissioners the attorneys say:
I'm June. 1892, the heirs OF one John L.
Brown, including among their number Mr..
]. Stanley Brown. were the owners of the
following described portion Of lot %. in s.
p. Browns subdivision of part of Pleasant
Plains:
Beginning 9e.O5 feet from the southwest
corner Of lot %, running thence east 81 feet
on Sheridan avenue to the part sold to
BIoss: thence north 175 feet to Howard
avenue; thence westerly on Howard avenue
"a feet. and south 175 feet to the beginning.
1t was at that time assessed for purpose
of taxation in the name of John L. Brown,
and as the east "a feet of lot -, &c. Under
date Of June 80, 1892, a notice issued from
the special assessment division. addressed
to Mr.. John l.. Brown, of a tax for water
main. laid June Is. 1892. Service of this
notice was not made on the heirs-at-law Of
Mr.. Brown, but on Redford W. Walker,
agent for Harriet Abbott, described In the
return Of service by the inspector as the
then present owner of the property. Mrs.
Abbott was not then, nor has she ever been,
the owner OF the property. Under date of
April 10. 1885, the property, being still as
sessed in the name of John L. Brown was
sold for this water main tax, or a portion Of
1t. to the aforesaid Harriet Abbott, for
S'5.6S, but the advertisement Of sale err
roneously described the property as the east
45 feet of said lot %. In due course a tax
sale certificate was issued to the purchaser,
but no deed has ever been called for by her
or any one else so far as We know. Mrs.
Abbott, who was nonresident living we
believe, in Ohio, is now dead, but we do not
know who her hers-at-law or legal repre-
sentatives, if any, are.
Regarded as invalid.
1T is obvious from the foregoing state
ment that the tax sale in question was
wholly invalid, and could not be the basis
of any title whatsoever. and unquestion-
ably would be SO declared by any compe-
tent tribunal; but the amount involved is
small, and it would be hardship to COM
pei the present owner. Mr.. ]. Stanley
Brown, to take some legal proceeding in
the courts Of the District to get rid of
this tax sale, if some other means of pro-
curing relief, simpler and less expensive
can be found. Hence, we appeal to you to
order cancellation of the tax sale upon
your records upon the ground that the
sale was both irregular and void We
are informed that the Commissioners have
not infrequently refunded to tax purchas-
ers the money received from them at tax
sales, where the sales We're admittedly null
and void. and we submit that the circum-
stances of this case are of character de-
serving of similar action your part:
hence, on behalf of Mr.. Brown we request
that such action be taken"
Assessor Darneils in reporting upon the
matter, says that the property was as
sessed for sos for a water main laid in
Howard avenue, and that the sale was
made April 9, 1895, on account of the de-
Hnquency Of the third installment of the
original amount. He recommends that the
purchaser of the third installment be re-
funded the amount paid, and that Ralston
d SIddons be informed that the principal
will be received without interest and pen
alties.