The Washington times., 1901-10-26
PERSONAL TAX LAW OUIT.
Peters Estate in Litigation Wit
District Commissioners.
validity of Congregational Enact
ment TO he Tesfed-Assessment I'm
posed on Personality Valued ai
Three Hundred Thousand Dollars.

What promises to be bitterly contested
test cast regarding the validity of what is
known as the personal tax law In the
District of Columbia was instituted yes
terday afternoon in the District Supreme
Court by John c. Heald. George E. HAM
ilton, and W. ID. Baker, Committee of
Eugene Peters, against the District of
Columbia. The committee ask that
writ of certiorari be issued by the court
requiring the District to certify immedi-
ately copies of every part of their records
relating in any manner to the assess
ments alleged to have been made against
the property embraced in Mr.. Peters
estate.
The petition sets forth that the COM
mittee has received from the Commits
sioners paper writing purporting to be
an assessment of the personal property
of the estate in question, which is valued
at $780, 600, the notice informing petition
ers that the assessment is made under
the act of March g. 1877. 1t Is further
stated that no proper action has been
taken against the petitioners by the Com
missioners; that the several acts of Con-
gress under which action is attempted
are of no effect In law or equity for the
purpose of assessing anyone. 1t is also
stated that, although Eugene Peters was
possessed of this property for many
years, no proceedings since 1871, the date
of the act, have been had to enforce the
payment, and that the whole charge is
unlawful and unwarranted, and, 1t is
said, was not made by an officer with
power or authority to represent the Dis
trict 1t is alleged that no right exists
to levy an assessment against the per-
sonal property. The court is asked to
quash the assessment upon hearing.
The petition recites that Eugene Peters
has been adjudged to be of unsound mind
by a marshars jury, and upon the report
OF that body the above named persons
were appointed by the Supreme Court of
the District as committee to take
charge of his estate and person. The
property assessed is principally personal
property, consisting of stocks and bonds
and United States bonds of great value.
For a long time prior to the appoint
ment of the committee Eugene Peters, it
is said, was resident of the District, but
not until September last was his personal
estate assessed. During that month, it is
stated the Commissioners of the District
sent to the members OF the committee
named certain paDer alleging to be an
assessment of the personal property of
Eugene Peters, valued at 500 900. To this
was added, it is said, so per cent of the
alleged total value of the property, MAX
ing due an assessment on personally ag-
gregating $500, go. 3 The notice informed
the committee that the assessment was
made by virtue of the act of Congress of
March 3, 1871. $3.50
The committee alleges that no proper
lrfif faIr l.rr 81
ers or any other person to assess them as
the holders of the property of Eugene
Peters for any personal tax whatsoever.
1t is further alleged that no person au-
thorized by Congress, under the act of
March 3, 1877, has taken any action to as
sess a personal tax against the property.
ana that no action was taken to add to
the alleged assessment an additional as
ssssmsnt of 50 per cent
1t Is eontended5sy che committee that
the several acts Of Congress undor which
the District authorities are purporting to
act are of no effect In equity or law, SO
far as they can be used for the purpose
of assessing the personal tax upon any
one. 1t is stated that there Is no one in
the District at the present time invested
with authority to levy such assessment
for personal tax; that the assessment pur-
porting to have been made was not done
by a proper officer, and that there is no
law in force by which the District has
authority to make the record against the
property of Eugene Peters.
In support OF this it is stated that, al
though Eugene Peters was the owner of
property for a long time prior to the al
legged assessment, no action was ever
taken by the Commissioners or anyone
else claiming to exercise the authority
to assess personal tax against the prop
erty. The District Of Columbia, the com
mittee say. has no right at the present
time to levy an assessment against per-
sonal property. and that all alleged as
sessments made are utterly null and void
and of no effect. Notwithstanding this
it is said. the Commissioners are about
to issue process of distraint and to seize
upon and take into It's own hands the |
goods and chattels of Eugene Peters now |
in possession of the committee.
Upon the presentation of the petition |
TO Justice Ciabaugh. he issued a rule, re- |
turnable immediately. requiring the Dis |
trict to produce the papers asked for. |
Wilton j. Lambert and ID. w. Baker are |
named as counsel for the committee.