The Washington times. (Washington [D.C.]) 1901-1902, 1901-08-21
AFFAIRS OF THE DISTRICT.
Opinion on a Refund of License ices
as Asked by Liquor Dealers.
The Attorney for the District Says
Relief Can BE ObtniRed Only From
Congress- Tax Cancellation Rec
commended - Hay Scales Removal.

! 3. Duvall, yesterday sent TO the Souti''S
sioners an opinion upon the communica-
ton of S. T. Thomas, attorney for certain
wholesale and retail liquor dealers claim
| ing a refund of 90 per cent and 40 per cent
respectively of the license tax paid by
| them for the license year ended November
l. 1893 With reference to the matter the
Attorney says:
In the fall of 1892 these dealers filed
application for renewal of their licenses;
the retail dealers depositing the sum OF
| S25 and the wholesale dealers dcpositinS
800 these amounts being respectively the
license tax under the existing law. Their
applications, however, were held up ana
| not acted upon until after March 3, 1893.
when Congress passed the present law
| regulating the liquor traffic in the District
| of Columbia.
The question at once arose whether
said act of Congress operated to revoke
| the liquor licenses heretofore granted.
The Commissioners Ctire then Excise
Board notified all dealers who desired
to continue business to file their appli-
cations for license under the new law by
! May %, 1893. otherwise they would be
| prosecuted for selling liquor without
license; thereupon these dealers filed APP
plications under the new law accompanied
| with deposits at the rate of $3.50 and $500,
| the amount of the annual license tax i'm
| posed by said act of Congress on whole
sale and retail dealers respectively.
This requirement of the Commission
| ers was based upon the judgment Of the
| Police Court rendered May g. 1893, In
| Bush's case.
"On June G, 1883. this judgment of the
| Police Court was reversed by the Court
! of Appeals, the latter court holding that
the act of Congress approved March 8.
1893 did not affect licenses or privileges
| then existing.
The resulting situation was, applicants
who had paid s25 and 500, respectively.
under the then existing law and to whom
licenses had been granted prior to March
3, 1898. continued business without pay
ment of further tax for the license year.
while the deposits of $3.50 and $500, made
by these claimants respectively, were re-
| tanned
1.-THE manifest effect of all this was a
discrimination between these dealers one
set of whom paid license tax of SIS and
| s1o0. respectively. and the other set paid
at the rate of $3.50 and $500, respectively.
for the same license year; the claim is
| now made for the refund to the latter
of 80 per cent and IS per cent, respec-
| lively, Of these license taxes.
| iHis is not new claim, for II has
already been the subject of an opinion by
the tEen Attorney for the District; and
while, for the reasons assigned in his
said opinion and because of the statute
of limitations, it is very doubtful wheth-
er the claim could be established at law.
| nevertheless. l am of the opinion that
| the case of these claimants presents
| strong equitable considerations
| II do not consider, however as suggest
ed in the communication that these IL
cense taxes could be refunded by the
| Commissioners under the act of the late
| proved January -. 1872 authorizing the
| refunding of moneys erroheohs1y paid for
taxes; L do not believe 4refundment in
| this class of cases is within the terms
| of said act.
Il am of the opinion that relief in the
! premises can only be obtained from
| Congress"
Andrew B. Duvall, Attorney for the Dis
| trict, yesterday submitted an opinion upon
the application of Leo Simmons for the
| cancellation of the tax sale of April 1899.
of Ola of an acre on A Road. The Attor-
ney holds that on account of the INSULT
cheney of the description In the advertise
| ment of this property for sale for taxes
the sale should be set aside and cancelled
| The Attorney says: 20
| "It appears, from the report of the As
| otSSpi, lildt OIi JdHudEy 20, 1891. lIlS prop
| erty was conveyed by metes and bounds
to said Allen S. Johnson by Maria A
| Myers. and according to this description it
lies $40 feet distant from the A Road
mentioned in the advertisement of the
| property for tax SALE which was as fol-
lows: Plat 10, Allen S. johnson, Ola of an
| acre on A Road
| I'm my judgment this was an INSULT
| cient description of the property against
which the taxes had been levied and for
the non-payment of which it was adver-
| tised for sale.
I'm point of fact, no part of the prop
| erty intended to be sold was on said A
Road; the property was 40 feet distant
| therefrom.
THE act of Congress approved Feb
ruary rs, 1898. in reference TO taxes and
| tax sales, provides in its sixth section
| that the Commissioners shall not con-
vey any property sold for taxes If they
! discover before the conveyance. that the
| sale was for any cause invalid and inef-
| fectual to give title to the property sold;
| but they shall cancel the sale and cause
| the purchase money to be refunded to the
| purchaser. his representatives or assigns.
II am of the opinion that the SAFE for
taxes in this case. on account OF the
ment, is invalid and Intellectual to give
title to the purchaser, and the sale should
be set aside and Cancelled.
| Il accordingly return herewith the deed
| which had been prepared for the pur-
| chaser before attention was called 70 the
defect in the advertisement.
A. j. Petty, the Auditor, yesterday re-
! ported to the Commissioners upon the
question of removing the hay. scales from
the Centre Market to Tenleytown, and the
purchase of new pair Of scales in place
of those removed. The Auditor says that
the act providing for the frepair and re-
placement of public scales literally con-
strued may be held to authorize the
| change proposed, but that the limited
amount of the appropriation would pre-
clude its use for that purpose. Continu-
ing the Auditor says:
The receipts from the sale of hay scale
privileges to which reference is made by
the Scaier of Weights and Measures, are
not set apart as a special deposit, but are
covered into the Treasury TO the credit
of the District of Columbia taxes.
| licenses and other items of revenue,
forming the general fund out of which the
one-half of appropriations chargeable to
the District is paid, and which cannot he
used even for the most serious emery
ency except i'll pursuance of an appro-
priation duly made In advance.
1t is clear from this statement that the
recommendation of the Sealer Of Weights
and Measures can only be made effective
by presenting the matter to Congress and
obtaining an appropriation for the object
sought"
IT is understood that the Commissioners
will approve the report of the Auditor.
and that the parties, John y Day ana
others of Teneytown, who first raised
the question, will be Informed in accord
ance herewith.
b. G. Pool of 9i5 Rhode Island Avenue