The Washington times., 1901-12-19
INEQUALITY OF
TAX PENALTIES.
ASSESSOR PROPOSES CORRECTION
Alleged Discrimination in Water
main Assessments Levied Tn
der the Act of 1Ss3-Mr.
Darncille's Report.

Considerable inequality in the treatment
Of taxpayers is alleged TO have resulted
from the current practice OF the Assess
ors Office in cases If Waterman assess
ments levied under the law Of June %.
1873.
Under the operations of a decision OF
the District Court OF Appeals rendered
June !. 1895. by which some of the as
sessments were declared illegal. many
taxpayers have been relieved from inter
est and penalties. while others have been
required 10 pay these items. The matter
is the subject Of an official report by As
SCISSOR Darneille, in which he recommends
more equitable course of action.
Assessor Quotes the Law.
Mr.. Darneille quotes section of the
law Of the late Legislative Assembly. ap-
proved in 1873. in which It is provided
that the cost of laying water mains and
establishing fire plugs shall be assessed
against the abutting property to the limit
OF l Il cents per square foot by the Wa
ter Registrar. This assessment was to
be made within thirty days after the
mains had been laid or the fire plugs
erected.
Mr. Darnei1le says that such assess
ments we're levied by the Water Regis
trar. and the owners of property were nc
titled by him from the date of the law
until May 26. 1882 when the incumbent
of the Office died. Mr.. Darneille further
says the Office was not filled and that as
sessments we're thereafter levied by the
District Commissioners, who supposed
themselves vested with authority to do
so under the law Of June 10. 1879.
Decided Against Commissioners.
The Assessor further says that Mr.. Au-
gustus Burgdorff, the owner of certain
lots in the city against which assessments
for water mains had been levied. contend
ed that the Commissioners were without
authority to levy the assessments and
took the matter into court. The case was
finally decided says the report. adverse
to the Commissioners, IN which it was
held that the assessments levied by them
could not be enforced against the prop
erty. Mr.. Darneille says that the effect
OF this decision vas TO render subject to
cancellation all assessments for water
mains levied from the time the Office of
Registrar was vacated. May 26, 1882. TO
the filling OF the Office again. June ;. 1925.
Under the authority of acts of Con-
gress approved April "a. 1896. and July S.
1895 respectively Mr.. Darneille says the
Commissioners could reGssess for the as
sessments declared void under the Burg
dorn decision. Mr. Darneille says that
after the massage Of these acts a large
amount OF property was reassessed but
that n great many of the assessments re-
mained on the books and wee Cancelled
only when application was made for per-
mission 10 pay the same without Interest
and penalties.
Relieved of Penalty.
Mr.. Darnnille says a custom has grown
up in the Office to permit payment of the
original assessment without interest and
penalties whenever application was made
so to do In eech case II has been neces-
sary for forma. application to be made
and for the Commissioners TO act upon
each application separately. He says the
outcome OF this custom has been that
persons familiar with the law have taken
advantage Of the decision, while others
have. through ignorance. paid their as
sessments with penalty and interest. This
he thinks inequitable. and he recommends
that authority be given him to accept
payment of all cases affected by the
Burgdorn decision without penalties and
interest.
Mr.. Darneille says that by gying through
the forms OF law every one areessed can
have the original assessment set aside.
and under the later laws the property can