Evening star., 1901-06-15
WATER MAIN TAXES
An Assessment Declared to Have
Been Prematurely Made.
OPINION OF ATTORNEY A. B. DUVALL
Covers Many Phases of Question
Interesting to Property Owners.
ACT OF CONGRESS QUOTED

The District Commissioners have received
lengthy and important opinion from Mr'
Andrew b. Duvall, the attorney for the
District. covering many phases of the ques-
tion of water main assessments in the Dis
trict of Columbia. The opinion was called
forth by the request of c. c. Lancaster for
the cancellation of the water main tax on
his property. I'LL acres on Brightwood
road. Mr.. Duvall is of opinion in this case
that the assessment complained of was pre-
maturely made and should be Cancelled. In
his opinion he says:
"On July 20. 1895. a water main was laid
on Brightwood avenue from Fort Reno
reservoir to and on Brightwood avenue
from the Military road to Aspen street, and
thence to Takoma Park. and the property
abutting Brightwood avenue was assessed
therefore according to its frontage, as pro-
vided by existing law.
'Thereafter July s. 1898, Congress au-
thorized the reassessment of water main
taxes that had been quaShed set aside or
declared void by the Supreme Court of the
District of Columbia, or had otherwise been
Cancelled or set aside by reason of the as
sessment not having been authenticated
Provisions of Second Section.
by the second section of said act it
was provided that outside the city OF
Washington the said reassessment shall be
levied or assessed only on those lots or par
cells of land into which Potomac water has
been or shall hereafter be introduced. pro-
vided that where Potomac water has here
tofore been introduced the said reassesS-
ment shall be made within ninety days
after the passage of this act, and that
where Potomac water shall hereafter be in
troduced the said reaSSeSSment shall be
made within ninety days after such intro
duction. and provided, 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 prem
ises into which Potomac water has been or
shall be introduced, and shall be consid-
cred in any subsequent subdivision of such
property as having extended to depth of
not exceeding 100 feet from the front of
said lot or parcel of land: and, provided
further. that said water main tax as
sessment or reasSessment shall be due, pay
able and collectible on each lot or parcel of
land or premises on and after the date on
which the connection is made from the wa
ter main to the said lot or parcel of land.
(Acts D. c.. '9S, 4S3)
Brfght,vOod Avenue Assessment.
The Brightwood avenue assessment was
not affected by the said act of Congress.
approved July s. 1898, but on June =, 1900.
Congress amended said act by striking out
lHe coiiciuuihs paiaSi dPli VI Sec.ioi = anu
pio'Fuiis III ie" '''ei '0' ny
1aia, ~ sbau ha assessed witbin
thirty days thereafter.
by section 8 of the said act of June 2,
1900, the commissioners were authorized
anu uhecIeu W eaieei ttie aso1ssli,eHt y,
avenue for the laying of the water main
about July 20. 1885, from Fort Reno reser-
walton to and on Brightwood avenue from
lhe Mlii'aly Ioau " ASPEN st.ee., "Heie
said main on adioinine nronertv and thew
were anthorized and directed to .reassess
tba +ax on Priebtwood a,snue accord;ng
to axiS,ira 1aw
THE commissioners as directed nv Com
eress Cancelled the assessment of JuIv 20
$50,
"Or Irlv ~ 1000 tho water repistrar re
assessed tho ray for lavine said wafer
main ON Rriehtwood avenue assessing nm
s,1bdiyided land on a frontage of NOT ex-
ceeding 100 feet Among the narceIs of
land so assessed was the tract of the pres-
ent ann,icant Who claims that the reas-
sessment should he Cancelled and that in
asmuch as the act OF July :, ls''S, provides
& eiia' ~ ou.siue .ne otIs W 1i 'on tile
sessed only on those lots or parceIs of
land into which Potomac water has been
or shall hereafter be introduced, no as
.si sessng,! 1 slloulo oe mace @ against MS laha
D . cu..,
.r .hi,1, = &c ,,a;, +bo. ~ ,,ro,.;s,o,,
,,h.+ft,taa ,or ,ba oao1,,di,,e, ,l,a1.tsta,, T.,
sao.;o,, o NJ ,ba ar, of I,,,,- 9 1soe .h..
motor ,no,n +,vas ,.eass,o,+ + ~ uo
seSSn.n+s sbau ba dine and co,1ao,ih,a an
ara .f,ar tho da,- ON rbiob oornao,io,, 4,
Idue from lhe water ihdlii mas no rele-
vancy to the question under consideration,
because this substitute provision directing
the assessment for water mains within
thirty davs after they shall have haan Ia ia
relates TO water mains thereafter laid in
the District of Columbia
The only law resnertino the reassass-
mont OF water rnsin taxes is tho nroyisio,
in section two of the act of July & 1sos
While This nv it's terms relates 70 reas.
sessmant where tbc u-ater nnain NV re
opinion that its provisions are made an