Evening star. [volume] (Washington, D.C.) 1854-1972, 1901-10-07
Opinion Of Attorney Duvall Respect
ing Amendment to Tax Law.
SEMI-ANNUAL PAYMENTS HEREAFTER
Act of Congress Approved June 8
1900, Not Continuous.
QUESTION RAISED BY CITIZEN

Mr.. A. B. Duvall, attorney for the Dis
To the District Commissioners in regard tt
the communication of a citizen calling 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 raising the question wheth.
| er general taxes for the fiscal year ending
June 80, 1902, should be collected in two
I installments, one-haf in November, 1901
and the other in May, 1902. or in in
| stallment in May 1902
Under the provision of the law existing
at the date of said act of Congress- says
| the attorney, general taxes were payable
| In two equal installments, one-half before
December l, and the other half before June
1 of each year. If either installment re-
manned unpaid certain penalties accrued
thereon.
The act of Congress approved June O.
1900, provided that for the fiscal year COM
menclng July l, 1900, the whole tax on
real and personal property should be due
and payable in the month of May, 1901
and If not paid before June /, 1901, it
should be in arrears and delinquent and
there should then be added, to be collected
with the tax, a penalty of one per cent
upon its amount and a like penalty on
the first day of each succeeding month
until the payment OF the tax and penalty.
Further Provisions.
THE act further provided that the Secre-
tary of the Treasury should advance such
sums as might be necessary to meet the
general expenses of the District and to
reimburse the treasury for the one-half ad-
vanced, payable by the District out of the
taxes collected.
The concluding clause of the act is as
follows:
And provided further, that for the fis-
cal year beginning July l. 1901, and there
after, taxes on real and personal property
may be paid in two installments as is now
provided by law
The phraseology of this last mentioned
proviso is not as clear might be desired.
Was it the intention of Congress thereby
to allow the taxes, at the election of the
taxpayer, to be paid in two installmentS
and without being in default in respect of
the first installment if he did not exercise
that election; or did Congress intend SIM
ply to change the requirements of existing
law for the fiscal year commencing July
1, 1900?
Under existing law. taxes might be paid
In two installments at the election of the
taxpayer; upon his default In paying either
were provided.
THE act of June g. 1900, does not provide
that if either installment is not paid there
shall not be added penalties for default, as
IF the payment in two installments is
entirely optional with the taxpayer, so
that upon his failure to pay the first in
stallment there would be no default the
same consequence must necessarily follow
respecting his failure to pay the whole
tax.
Intention of Congress-.
1T cannot be assumed, think, that Con-
gress intended by this act to repeal the
existing law which 1t had declared in sec
ton Is of it's act approved March 3, 1877,
should remain in force as the tax law of
the District of Columbia for each subse-
quent year after June 80, 1873. until re-
pealed.' This declaration related not to a
part only, but to the entire act of Con-
gress.
There is no presumption that the per-
manent tax law, upon which the govern
ment of the District is dependent to Gis-
charge Its manifold municipal functions
was intended to be abrogated as to any of
its details beyond the explicit requirements
of the amendatory act.
Il am of the opinion, therefore, that act
of Congress approved June &, 1900, oper-
ated simply upon the general taxes for
the fiscal year commencing July /, 1900
and that the provisions of the existing tax
law were only affected so far as the tax
for that fiscal year was concerned; and
the provisions of said act having been graft
fed, that all the provisions of the general
law became, and are now, in full force and
effect as though said act had not been
passed"