The Washington times., 1901-10-08
AFFAIRS OF THE DISTRICT.
The Attorney'ss0ninion on Subject
of Tax Collections.
The Question of Payment in One or
Two InstnlImepts-Law of 1ooo
Temporary In Its ProvisiOns-st"t-
us of the House of Detention.


Andrew B. Duvan the Attorney for the
District, yesterday submitted to the Com
missoners his opinion upon recent COM
munication from Thomas w Giimer to
the board relating to the collection oil
taxes. Mr. Gilmer, in his letter, called at
tention to the provision Of the act of Con-
| gress approved June 6, 1900, ITO regulate
| the collection of taxes in the District OF
| Columbia" and raised the question wheth-
| er general taxes for the fiscal year ending
| June 80 1902, should be collected I'm two
| installments, One half in November, 1901,
and one half in May, 1902, or in one in
stallment in May, 1902
| The Attorney discusses the question and
| gives an opinion favorable to the colec
tion of taxes by two installments. Under
/ the provision of law existing at the date
| of said act of Congress, general taxes
were payable in two equal installments:
viz, one-half before December 1 and the
! other half before June 1, each year. If
either installment remained unpaid GER
! tain penalt les accrued thereon.
THE ac3 of Congress approved June G.
/ 1900 provided that for the fiscal year COM
mencing June l. 1900, the whole tax on real
and personal property should be due and
/ payable in the month of May, 1901. If not
| paid before June l. 1891, II should be in
: arrears and delinquent and there should
/ then be added, to be collected with the
tax penalty of / per cent upon its
amount, and a like penalty on the first
day of each succeeding month until pay
ment of the tax and the penalty. The act
further provided that the Secretary of
the Treasury should advance such sums
as might be necessary to meet the gen
burse the Treasury for the one-half ad-
vanced, payable by the District. out of the
taxes collected. The concluding clause of
said act is:
And provided. further. that for the
fiscal year beginning July l, 1901, anC
thereafter, taxes on real and personal
property may be paid in two installments,
as is now provided by law.
The phra seology of this last mentioned
proviso is not as clear as might be de-
sired. Was it the intention of Congress
thereby to allow the taxes, at the election
of the taxpayer, to lie paid in two in
stallments and without being in default
in respect TO the first installment, If he
did not exercise that election, or did CON
gress intend simply to change the reC;lire-
ments of existing law for the fiscal year
commencing July l. 1900?
Under existing law. taxes might be
paid in two installments, at the election
paying either installment certain penal
ties were provided. The act of June 6, !
1900 does not provide that If either in |
stallment is not paid there shall not be |
added penalties for the default as pro-
vided by existing law. If the payment in |
two installments is entirely optional with !
the taxpayer, SO that upon his failure to /
pay the first lnStallment there would be |
no default, the same consequence must |
necessarily follow respecting his failure |
to pay the whole tax
1T cannot be assumed. I think, that |
Congress intended by this act to repeal |
the existing law which It had declared |
in section is of the act approved March |
g. 1871 should remain in force as the /
law of the District of Columbia for each |
subsequent year after June go 1878, until |
repealed This declaration related not !
to a part, only, but to the entire act of |
Congress There is no presumption that !
the present tax law, upon which the Dis |
trict is dependent to discharge it's mani !
fold municipal functions, was intended to |
be abrogated. to any of its details, be- |
yond the explicit requirements of the |
aInendatory act.
Il am OF the opinion, therefore, that |
said act of Congress. approved June 6, !
1900 operated simply upon the general |
taxes for the fiscal year commencing July |
!, 1900. and that the provisions of the /
existing law were only affected so far as |
the tax for the fiscal year was concerned, |
and the provisions of said act. having
been gratified, that all the provisions Of
the general tax law became, and are now,
in full force and effect, as though said
act had not been passed
James F. Hood recently addressed the
Commissioners requesting that Street, !
between Tenth and Eleventh Streets
northwest, be resurfaced instead of being
patched in the centre. as the purpose of
the District seems to be. Mr.. Hood stated
the reasons for his request as follows:
20 Street, between the limits named is
only thirty-two feet wide from curb to
curb and only 200 feet long so that the
extra resurfacing TO be done by the Dis
trict would be small and inexpensive
AT the junction of the tracks where
they used to be at the intersection of
Eleventh and o Streets is a wide Y |
which extends almost across the latter
street and necessitates at that point a
resurfacing from curb to curb. 1t viii not
require much more to resurface the whole
street.
THE neighborhood IL a good one, al
most every resident of o Street between
the streets named being the owner and
occupant of his or her house.
by resurfacing the street from curb to
curb, instead of merely patching in the
central space formerly occupied by the
car tracks, the District will make a re-
pair which is next to an absolute necessi-
ty, and at the same time will crafty a
number of property holders who will
greatly appreciate such action"
Capt. II. c. Newcomer assistant to the
Engineer Commissioner. in reporting upon
the request. has recommended that the
writer be advised that the Commissioners
do not deem il best at the present time
to resurface o Street, between Tenth and
Eleventh Streets Canaan Newcomer |
states that the surface of the street, out
side of the abandoned car tracks is in
fairly good condition. Moreover, he SAYS,
If the street is resurfaced new curb would
be needed, and the work could not be
done now, as The curb has not been ad-
vertised.