The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-07-03

The Attorney for the District also sub
nitted to the Commissioners today his
opinion upon the application of Edward
ScanIon requesting the remission of in
terest on the tax for 1885, on sub-IOt g.,
square 90. The Attorney states that this
lot is owned by John Flayeland. He also
states that the lot was advertised and
sold at the delinquent tax sale in 1850 for
an unpaid assessment of general taxes
Continuing. Mr. Duvan says:
As respects taxation, the law subjects
the real estate of all persons Including
persons under legal disability. such as
minors. insane, persons, etc., TO the same
uniform burden; in other words. the law
deals with the property itself Neverthe-
less. IN consideration of the fact Of such
legal disability. usually special proyis-
ion is made for the redemption of the
property Of such owners from tax sales
Such statutory provision was in force
in 1855 when this lot was sold for taxes
and bid of to the District-for the fifth
section Of the act of Congress, approved
March 3. 1871 Q9 Stat $50, which is de-
I clared by it's concluding section 10 be the
permanent tax law until repealed, pro-
/ vides.
" That minors or other persons under
legal disability be allowed one year after
such minors coming to. or being Of fun
age, or after the removal of such ~legaI
disability. to redeem the property so sold,
/ or OF which the title has, as aforesaid. be-
come vested in the District Of Columbia,
/ from the purchaser or purchasers, his.
! her. or their heirs OF assigns, or from the
| District Of Columbia, on payment Of the
amount Of purchase money so paid there
for. with 10 per centum per annuTn in
nd OH
and assessments that have been paid
| thereon by the purchaser, OF hss assigns,
between the day Of sale and the period
| of such redemption, 10 per centum per an
nun interest on the amount Of such taxes
| and assessments.
There is no provision Of law, however,
which authorizes the Commissioners TO
remit the penalties or interest on the I'M
paid tax, although the property may be
owned by d person under a disability; IN
such case the penalty. etc. is in the same
category as in the case of real estate
owned by other persons; it is part and
parcel Of the delinquent tax, according TO
The decision Of the Court Of Appeals IN
BurgdOrf vs.. the District Of Columbia,
and il consequently follows that the Com
missiOners are without authority to com
ply with the request Of the applicant and
remit the penalties and interest accru-
ing upon the sale OF said lot for deIin-
quent taxes
9 A Snow, President Of the Washing
ton Humane Society, recently called the
attention Of the Commissioners to the SUI
fering Of horses standing all dag in the
sun in the rear of Seventh Street Market
east. He asked that permission be Civ
IN for the horses to stand in the shade on
& Street, as the owners of the horses
would agree to keep the streets clean.
The matter wes referred to the Police
Department, and Lieutenant McCathran
Of the Fifth precinct, has reported as fol
lows: The vacant lot in the rear of the
Eastern Market, on which the wagon
stand IS located, is north of c Street
southeast. and south of North Carolina
Avenue. { Street is narrow, the trees
small, and there is comparatively little
shade on the north side thereof The
south side Is improved by residences. and
the placing Of a wagon stand in front of
their doors would be very Objectionable
The south side Of North Carolina Avenue,
between No g engine house and Seventh
Street southeast could he utilized dur
ing the heated term. under the condition
that the drivers clean the roadway each
day.
Major Sylvester. ia forwarding this re-
port 10 the Commissioners approved the
same Commissioner Ross moved that the
report be approved, and Mr. Snow inform
ed IN accordance herewith in which the
Board has concurred.