The times., 1901-05-23

Reassessment Immediately Paid
sonnl Tax LAW - other Matters
| The Commissioners yesterday consider
| ed a number of applications requesting
| the remission of various assessments for
water mains. In each instance the appli-
| cations bore the recommendation of the
! Assessor to the effect that the assess
ments. coming under the Burgdorff case.
! should be received without interest and
| penalties.
| The decision Of the case of Burgdorff VS..
| the District of Coumbia turned upon a
| technical Interpretation of the law in that
special assessments should be signed by
| the Water Registrar and not by the chief
clerk of the Water Department. BY a sub
| sequent law the cases thrown out under
! the Burgdorff decision were authorized
| to be reasseessed. The present practice,
| therefore. of receiving the assessments
| for water mains without interest and
penalties is tantamount to receiving the
same tax under reassessment paid i'm
mediately.
Joseph r. Fague acting as attorney for
| Helen V. Gates, requested the remission
! Of interest and penalties on assessment
| Henry Jaeger, of 10 Fourth Street south
| east. asked for relief from interest and
penalties accrued upon water main assess
meut against part of lot l. square 9S6
William II. Wilkes asked that the water
main assessment against part of lot 16,
| square 302, assessed in the name of George
| w. Alexander. he Cancelled. The report
on this application shows that the tax
| is yet unpaid and recommends that the
request be not granted, except that the
principal of the tax be received without
interest and penalties.
Mrs Mary NJ Ryon, of 327 A Street
northeast, requested permission to pay
the assessments against sublots 13 and IA,
square $40, in the name of James Ryon
and others, and lot q. square 953, in the
name of James Rhodes, without interest
and penalties.
Mary E. Hayes, of 1920 F Street north
east, petitioned the Commissioners for
permission to pay water main assess
ment against sub-lot 143, square 1051,
without penalty and interest.
Wescott & Wilcox, acting for NJ. E.
Graham, made a similar request with
reference to the assessment against sub
lot e5, square 241. The same application
was made by George II. Plant, of 2Olo1a
Fifteenth Street northwest, relative to
the assessment against lot 53 square 1S9.
Aaron NJ Condra, of 903 Flint Street,
Brightwood Park, asked that the assess
ment against sub-lot 43, square 1923, be
received by the Collector of Taxes with
out interest
William II. Manogue, of the Stewart
building, asked the remission of fines and
interest on assessments against part Of
lot 10, square "a, in the name of Andrew
and w. J. Frey and part of lot g. and two
parts of lot 10, square 1Z71, assessed in the
name of Edgar p. Berry and G. w. Cis-
sci.
The following cases, coming under the
act of August o, 1890 which has been de-
clared invalid, because it contained no
provision for the advertisement of the ia
tended work, were disposed of in a SINH
lar manner in the recommendation of the
Assessor that the tax be received without
interest and costs. Under this head John
r. Schields, of $50 John Marshall Street
northwest, has made application for the
cial assessment and water main tax
against sub-lot 80, square $50.
John b. Larner, of 1895 f Street north
west, has requested remission of interest
and penalties on the south part OF lot
6, and the north part of lot s. square $50,
for the curb on Tenth Street.
Andrew B. Duvan. the Attorney for the
District, has submitted TO the Commits
sioners an opinion upon the communica-
tion of Il. II. Darnenle recently forward
ed to the Board relative to certain sup
posed defects in the personal tax law of
the District. Mr.. Darneille says:
when l assumed control of the office I
found that the personal tax law had been
considered a dead letter for many years
The reason therefor l believe to be as fol-
lows: Section y of the act of Congress
approved March 3, 1877 CxIX, 4O1), direct
ed the Commissioners of the District of
Columbia to appoint three competent per-
sons to be assessors, who were to hold
office for five years, unless sooner remov-
ed who should, under the direction of
the Superintendent of Assessments and
Taxes of the District, assess all real and
personal property in said District liable
to taxation, etc.
"'On December p, 1878 the Board of
Commissioners, which was then composed
Of Messrs. Phelps, Dent, and Major Twin
ing, pursuant to authority vested in them
by the organic act of June II, 1873, to
abolish any Office, consolidate two or more
Offices etc, passed the following order:
First. that two of the Offices of Assessor
Dt dpOiiSAtb, sECoibs tNdl the remaining
office of Assessor be consolidated with Of
fee of Treasurer and the Office of Super
intendent of Assessments and Taxes,
under the name of Treasurer and Assess
ors office and later fixed the salary of
the Treasurer and Assessor at 5000 per
annum from January /, 1879.
THE act of March g. 1881, abolished after |
the Goth day of June. 1881. the office of
Treasurer of the District, and on July l.
1881, the Commissioners passed an order
that the incumbent Of the office Of Treas |
urer and Assessor should continue to act
as Assessor"
Mr.. Darneille also Informed the Com |
nlssioners that IL was very difficult TO |
enforce the law, even if it did not have |
the defects pointed out.
In his opinion the Attorney said while |
these and other defects have for years |
cast doubt upon the suflciency of the |
law, as yet there has been no contested |
case in which the courts have passed |
upon Its validity or sufficicncy. and il is |
quite apparent that Congress has always !
it to be In full force. for, at each |
session, a specific appropriation is made |
tor It's enforcement. After Careful re- |
view Of the matter, / am of the opinion /
mat, Notwithstanding the defects indi-
Gated by the Assessor, the personal tax
law is maintainable and its provisions |
The Commissioners yesterday received
protest against the establishment of the
market house near the corner Of
Fourteenth and Streets The protest
IS a communication from the Rev. Faith