The times., 1901-05-28
AFFAIRS OF THE DISTRICT
The Assessors Report on Water
Main Tax in BrightwO0d.
Reasons Advanced Why the Reas
sessment should BE Considered IL
legal An Opinion on the Coilec-
tion and Disposal of Dead Animals

ZION anu DiSDOSu1 VI 0teeu
c. C. Lancaster recently forwarded to
the Commissioners a request for the can
collation. of water main taxes on I'LL
acres of land on Brightwood Avenue.
Mr. Lancaster submitted with his appli-
cation a statement giving reasons why
the cancellation of the tax should be al
lowed He claimed that the reassessment
of the tax was contrary to law that no
reassessment can be made until the water
has been introduced to a building on the
premises: that no water has been so intro
duced on this property; that forcing the
owner to pay these taxes would be to do
so where water has not been introduced
and where charge of advertisement was
illegally made. and that the charge Of 10
per cent interest per annum upon these
taxes was illegal
II. II. Darneille, the Assessor, in report
ing upon the application at the request Of
the Commissioners, takes the ground that
the propositions advanced by Mr.. Lancas-
ter are right and he recommends favor
able consideration of the request. Mr..
DarneiIle says:
The reassessment of this property by
the Water Registrar on July l3. 1900, was
made under a misapDrehension of the
terms of the act of June 2, 1900. as
taken in conjunction with the act
of July S. 1895. The act of July
s, 1895, entitled AN act to author
ize the reassessment of water main taxes
in the District of Columbia, and for 9TH
er purposes, provides in section thereof
That outside the city of Washington the
said reassessment shall be levied or as
sessed only on those lots OF parcels of
land into which Potomac water has been
or shall hereafter be introduced: Provid-
ed, That where Potomac water has been
heretofore introduced the said reassess-
ment shall be made within ninety days
after the passage of this act. and that
where Potomac water shall be hereafter
introduced. the said reassessment shall
be made within thirty days after such in
PRODUCTION: And provided further That
any levy, assessment, or reasSessment on
land not subdivided into blocks and lots
shall be made on a frontage not exceed
ing 100 feet for each lot or parcel of land
or premises into which Potomac water
has been or shall be introduced, and shall
be considered in any subsequent sub-divi-
sion of such property as having extended
to a depth of not exceeding 100 feet from
the front of said lot or parcel of land:
And provided further, That said water
main tax or assessment or reassessment
shall be due payable, and collectible on
each lot or parcel of land or premises on
and after the date on which the connec-
tion is made from the water main TO the
said lot or parcel of land or premises
While the act of June 2. 1900, entitled
An act to amend an act entitled An act
to authorize the reaSSeSSment of water
main taxes in the District OF Columbia,
and for other purposes approved July s.
1898 provides that said act is hereby
amended by striking out the following
words at the end of section thereof:
That said water main tax or assessment
or reassessment shall be due, payable and
collCctibie on each lot or parcel of land or
premises on and after the date on
which the connection is made from the
water main TO the said lot or parcel of
and or premises, and insert i'm lieu there
of the following: That hereafter, when
ever water main or mains shall be laid
in the District Of Columbia, the water
main assessment or tax authorized by law
shall he assessed within thirty days after
such water main or mains shah have
been laid and the owner or owners af-
1ected by the assessment or tax shall be
notified that the same has been assessed,
etc.
thereof That the Commissioners of the
District of Columbia be and they are
hereby authorized and directed to cancel
the assessments of water main taxes un-
paid on BTiGhtwoOd Avenue for the lavinn
of the water main about July 20 1895 from
Fort Reno reservoir to and on BriEhtwood
Avenue from the Military Road to Aspen
Street. where the water has not been in
troducod from said main on adjoining
property since said water main was laid
and they are authorized and directed 10
veassess the tax for laying said main ON
Brghtwood Avenue according to existing
law.
THE existing law referred to. in nv
opinion, is very clearly that portion nf
the law of July s. 1898. beginning win
section and running down to the mart at
end OF said section that was repealed by
the above act of June ., 1900
This is case where the Districts in
ttres;s are not materially affected for fha
reason that as soon as the property is
subdivded and water introduced int0 tbe
several premises, so soon will an assess
nent be levied and collectible under ev-
istlne law. The law in this case clearly
shows this to be an Illegal assessment
therefore have the honor to recommend It's
cancc!la ton"