The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-06-15
THE ASSESSMENT UNJUST
No Warrant for Water Main Taxes
on BrightwoOG Avenue.

The Attorney for the District De
fines the Act of Congress OF July
=. 1898, aad Sust.ins tEse Petition
Of {. {. Lancaster for Cancellation.
Andrew 3. DuvaI. the Attorney for the
District Of Columbia. today submitted to
tho District Commissioners his opinion
upon the application Of Q. c. Lancaster
for the cancellation of certain taxes The
taxes in question are those assessed
against the water main on his property
Of II-11 acres. en- BTiShtwood Avenue from
which Nj Lancaster claimed he should /
be relieved on the ground principally Of
an alleged illegal form Of levy Mr.. Du-
vail reporting upon the case. says.
ON July 20, 1895. a water main was laid
en- Brightwood Avenue from Fort Reno
Reservoir to and on BriEhtwood Avenue,
from the Military Road to Aspen Street,
ard thence to TakoH?a Park, ard the
property abuttinS BriShJwc0d Avenue
! was assessed therefore according to its
frontage, as provided by existing law.
! --Thsrcafcer, July s, 1898, Congress au-
thorizeJ the re-assessment Of water main
taxes that had been quashed, set aside, or
I declared void by the Supreme Court of
. wise been Cancelled or set aside by reason
. OF the assessment not having been aI-
tnertfcat.d.
/ BY the second section Of said act IT
vas provided: That outside the city Of
Washington the said reassessment snail
be levied or assessed only on those lots
or parcels Of land into which Potomac
water has been or shall hereafter be IN
tr0GUCsd- Provided. that where Potomac
water has heretofore been introduced the
said reassessnent shall he made within
ninety days after the passage Of this
act and that where Potomac water shall
hereafter be introduced the said reas-
. cssment shall be made within ninety
days after such introduction: And pso-
vided further. That any levy, assessment,
or reassessment On land not sUbdivided
into blocks and lots shall be made on
frontage not exceeding 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 subdivision Of such prop
! eTty 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 as
sassmtnt or reassessmeGt shall be due,
payable. and coIectbIe on each lot OF
parcel Of land OF premises on and after
the date on which the connection is made
from the water main to the said lot CT
parcel Of land.
The Brightwocd Avenue assessment
! was not affected by the said act Of Con-
Eress. approved July S, 1885: but on June
> 1873 Congress amended said act by
striking ont the concluding para graph OF
/ section 2 and providing in lieu thereof;
That hereafter whenever q water main
or mains shan be laid the tax sha. be
/ assessed within thirty days thereafter.
| BY section OF the said act 81 June
,. 1862 the Commissioners were authoTiz-
| Cd and directed TO cancel the assessment
| OF water main taxes unpaid on Bright
WOOD Avenue for the laying of the water
main about July ~, 1885. from Fort Reno
Reservoir 10 and on Brishtwood Avenue
| from the Military Road TO Aspen Street
where the water had not been introduced
from said main on adjoining property,
and the we're authorized and directed to
-reassess the tax on Brightwo0d Avenue
according to existing law The Commits
sioners IS directed by Congress Cancelled
the asse ssment Of July 20, 1885.
ON July 49, 1900 the Water Registrar
reassessed the tax for laying said water
main on BrightwoOd Avenue, assessing
/ unsubdivided land on a frontage Of not
exceeding 100 feet. Among the parcels OF
land so assessed was the tract Of the pres
ent applicant, who claims that the reas-
sessment should be Cancelled. and that in
asrnuch a the act Of July S, 1895 provides
that outside the city Of Washington the
said reassesment shall be levied OF as
sessed only on those lots OF parcels Of
land into which Potomac water has been
OF shall hereafter be introduced no as
sessulent should be made against his land
until Potomac water has been introduced
therein.
4 think it is plain that the provision
substituted for the concluding provision
/ in section Of the act Of July $, 1895
/ that Waterman taxes, assessments, or
reassessments shall be due and c0llecti-
bic On and after the day on which con
| necticn Is made from the water main has
no relevancy TO the question under con-
sfderatign. because this substitute pTOyis-
ion directing the assessment for water
! mains within thirty days after they shall
have been laid relates TO water mains
| thereafter laid in the District Of Column
bia-
The only law respecting the reassc=e-
! ment Of Waterman taxes is the pro
vision IN section ? Of the act Of July $,
1895. While this by its terms relates to
/ reassessment where the Waterman tax
!
the opinion that its provisions are made
applicable to the BTightWOUd Avenue IS
sessmeut by the direction contained in the
act Of Congress for the reassessment Of
| II = quite evident that Congress in
| tended to relieve the property owners who
| were assessed for the BTishtwood Avenue
water main Certainly there was no au-
tE0TitE to TCassesS this unSunGfFiti.d
parcel OF land on a frontage Of les feet,
! because that provision explicitly relates To
cae-s where Potomac water has been or
| shall be introduced into thu premises, IN
| this case the water has not been intro
ducad.
| .-J-nTess Congress intended this rea=-
ses-neut TO DC made only after water had
been introduced into the premise the
original tax against the entire frontage
ON RrightWDOd Avenue should have been
! reasseS scd. This m&nneStly wclld have
Tolerated The iuteEtion OF Congress. which
had specifically directed the cancellation
| OF that TAX.
i am IF the opinion that the reass,ss-
rent Of this BTighJwo0d Avenue water
main tax was directed to bs made after
| the water had been introduced into the
| premises and that the assessment com
planned Of was rematureiy made and
Ill 4 I. q