The times., 1901-06-13
AFFAIRS OF THE DISTRICT
Remission of Taxes for Mount
Pleasant Congregational Church.
The Assessor Returns the Applica-
tion Without Recomme N dation-
other Cancellation Csses-A Claim
for Loss on BuiIding Plans.

|
A. l. Sturtevant Secretary of Mount
| Pleasant Congregational Church, recently
| wrote to the Commissioners making GER
/ tain requests relative to the taxes on the
! property held by them. 1t appears that
| request was made several months ago
| that this property be exempted from tax
alton, which the Commissioners, acting
| upon the advice of the Assessor, refused.
| The board is now asked to remit the ac
| crued penalties on the taxes, and that the
| taxes from March 20, 1898, the date upon
! which the church accepted and fully oc-
| cupled the property in question, be re-
mitted
| II. II. Darneille, the Assessor, in con-
| sidering the application, has reported as
| follows:
Il would state that the order of the
| Commissioners dated February &c. 1891.
| directs the exemption of the west 80 feet
of lots 20 and p. by a depth of 1o5 feet,
! block -. North College subdivision, being
| the ground on which the above named
| church stands from and including second
| half year 1898, conditioned upon payment
! Of the taxes for 1896, 1897, and the first
| half 1895
This property was acquired by the
J church authorities May 81, 1895, solely for
| the purpose of erecting the present church
! edihce, and excavation for the building
| commenced in July, 1896.
1T is evident the period that elapsed
| between the commencement and finish of
| the church that the property was not a
| source of revenue and no doubt the nom
| payment of the taxes was due to a mis-
understanding of the law.
This case appeals strongly for relief
sideration of the Commissioners without
recommendation"
II is understood that the Commissioners
Will refer the matter to the Attorney for
| his opinion.
Charles II. Davidson recently presented
a petition to the Commissioners asking
| for the cancellation of the balance of tax
| for 1894 against lot 13, square 223. II. II.
| Darneille, the Assessor, in reporting upon
the application at the request of the Com
missioners. has now submitted the follow
ing statement:
''On March q, 1899, certificate No. 41137,
issued to II. b. Davidson on sublot 13.
square 223 of original lot I. omitted a bal
| ance tax for year 1894 in the amount of
$75, then assessed to Alfred Richards. The
| tax charged is for an Improvement as
sessed at $1,000 which was omitted on the
| 1894 ledger at the time of compilation, and
noted thereon September II, 1884, after the
| first and second half taxes were paid
BY deed recorded April 8, 1900, convey
| ance was made by Charles II. Bond TO.
| Charles H. Davidson of part Of lot l.
/ which is identified as subzlqt13, square
2Z3. The petitioner sWears he purchased
| on Lhe~iap1- of said certificate. therefore
I In accordance with the provisions of act
! of May IL, 1852. relating to tax sales and
! taxes, it is recommended that the col
lection and recovery of the balance tax
! for 1894 on improvements on sub-lot 1S
! square 223, be barred as to any purchaser
| subsequent to issue of certificate No. 4l37,
| dated March p, 1899, and so noted on the
| records of this office.
| The Commissioners have approved the
| foregoing recommendation.
Frank A. Harrison. acting as attorney
for Charles H. Fred, few days ago re-
quested the cancellation of the tax for
1890 on sublot "a, square So II was re-
ferred to the Tax Department and the
Assessor in his report said:
''On September s, 1880, certificate No.
50l76, was issued to Frank Harrison on
sublot "a square S12, whereon the above
recited tax in the amount of 5000. then
assessed to j. II. Mari, was omitted. BY
deed dated and recorded October S. 1890.
conveyance was made by George Haas,
jr., to Charles II. Fred.
The petitioner swearS he purchased on
the faith of said certificate, therefore in
accordance with the act of May 13, 1892,
relating to tax sales and taxes, II is rec
commended that the collection and recov-
cry of second half tax 1899, against SUBJ
lot "a square s12, be barred as to any pur-
chaser subsequent to issue of certificate
| 5gl76, dated September s, 1900 and SO
noted on the records of this Office
The Commissioners have taken action
| in accordance with the Assessors recon-
mendation.