Evening star., 1901-11-23
ERRONEOUS DESCRIPTIONS
OPINION OF ATTORNEY DUvALL RE
GARDING TAX SALES.
An Omission which Bars Collector
Property to He Discharged
From Lien.

The District Commissioners have received
an opinion from A. B. Duvall. attorney for
the District, dealing in an interesting way
with tax sales made on erroneous descrip-
tions. The case under consideration Is that
OF j. w. Collins. who requested the can
collation. Of the tax sale made April Ia.
1880. Of the south half of lot 8, block 8,
Mount Airy. assessed in the name OF Isaac
E. Shoemaker
TT appears" says the attorney, that
said lot was correctly advertised for sale
because of default In the payment of the
general tax for 1903. and sold to c. H. Wilt
sic for $1s.66. The record Of the tax sale
kept in the office Of the collector OF taxes,
however, improperly described the property
as of ''lot 30 and improvements" In his
report Of tax sales, filed with the recorder
of deeds under the act Of Congress ap-
proved February 2S 1898, the lot was also
described as "of 30' instead of "of !"
'On July IL, 1900, a certified statement
of taxes was issued to Mr.. Williamson,
from which was omitted any reference to
said tax or tax sale. Upon the faith OF
IS. 1900, J. w. Collins bought and received
conveyance of said lot from said Shoe
maker. The affidavits, etc, show that
neither the purchaser nor his attorney had
any knowledge of the tax for 1888, or the
sale for taxes April II, 1898.
Section of the above mentioned act Of
Congress approved February %, 1885, pro-
vides:
'' That the Commissioners shall not con-
vey any property sold for taxes il they
shall discover, before the conveyance, that
the sale was for any cause invalid and In
effectuaI to give title to the property sold;
but they shall cancel the sale and cause
tha ol,e >n vof, daI To ha
purchaser, his representative or assigns
II am of the opinion that the description
of this lot, contained in the written report
of the collector of taxes filed with the re-
corder Of deeds, was fatally defective; there
was sale of lot g. there was q report Of
the sale of lot 80 This report was intend
ed to give notice to the owner of the prop
erty, and to all persons dealing Herewith,
that it had been sold for taxes. The notice
contained in the written report of sales
manifestly failed in this case to accomplish
this purpose.
"A conveyance of this property by the
Commissioners, based the tax sale Of
April II, 1S99 in my judgment, would be
Intellectual to give title to the property sold,
and the said sale should, therefore. be can
celed and the purchase money refunded to
the purchaser in accordance with the said
act of Congress.
An Amended Act.
''The act of February g. 1879, as amended
by the act Of Congress approved May 13,
1892 in accordance with which the asses
sor issued the above mentioned certified
statement of taxes provides that it shall be
the duty of the assessor:
Whenever called upon to furnish, in adj
dition to the regular tax bills, certified
statement, over his hand and official SEAL
of all taxes and assessments, general and
special, which may be due and unpaid at
the time of making said certificate, and
which may in any manner be a lien upon
any real estate located in said District;
and said certificate when furnished
as aforesaid shall be bar to the collection
and recovery, from any subsequent pur-
chaser, Of any tax or assessment omitted
from and which may be lien upon the
real estate mentioned in said certificate,
and said lien shall be discharged as to such
subsequent purchaser, but shall not affect
the liability of the person who owned the
property at the time such tax was assessed
to pay the same
when said certified statement Of taxes
was issued the general tax for 1898 against
this property was still due and unpaid and
lien upon said property: because Of the
invalidity. of the tax sale Of April IT, 1899,
said tax had not been paid by said sale.
am, therefore, of the opinion that said tax
should have been noted on said certified
statement, and that its omission therefrom
bars its collection from the applicant and
entities him to have the property dis
charged from its lien"