The times. [volume] (Washington [D.C.]) 1897-1901, 1901-03-27
AFFAIRS OF THE DISTRICT
The Attorney Advises Against the
Part Payment of Taxes.


| The Attorney for the District. Andrew
| l.. Duvall. yesterday submitted to the
| Commissioners his opinion upon the re-
guest of the Real Estate Title Insurance
| Company that David NJ Hess Toe allowed
| to pay part of water main ASSESSING mt
| against the south $50 feet of lot 266,
square 1899, and 40 feet of lot 2S5, square
| 1850. Mr. Duvall states that the water
main assessment against lot 2S5 was
levied August rs, 1894, and against lot Bt
| May Is, 1899. He informs the Commits
sioners that Mr., Hess is the present
| owner of four feet of the 1880 feet of
| lot 266, and that he desires to make pay
ment in order to release his part of these
J lots. the owner of the remaining parts
| being unwilling to unite with him in the
payment of the entire tax. Continuing,
! Mr.. Duvall says:
The late Legislative Assembly of the
District under authority of section 1877,
| Revised Statutes. d. c., by its act APP
proved June %. 1873, providing for the
| assessment for the water mains and fire
plugs in the cities Of Washington and
Georgetown, declared:
" Sec. 6. That hereafter, in order to
defray the expense of laying water mains
! and is hereby levied a special tax of Ia
cents a square foot on every lot and part
| of lot which binds in or touches on
any avenue, street, or alley in which n
main water pipe may hereafter be laid
and fire plugs erected
by act of Congress approved August
II. 1894. it was enacted: That hereafter
assessments levied for laying water
mains in the District of Columbia shall
be at the rate of $l.25 per linear front foot
against all lots of land abutting on a
street. road, or alley in which a water
main shall be laid etc.
The question is" says Mr.. Duvall,
whether the law authorizes receipt of
payment for part of the assessment and
releases pro tanto of the property as
sesscd. 1t will be observed that the only
material change effected by the act of
Congress was that the principle of as
sessment was thereafter to be by the
front foot aud not by the area. The
assessment was to continue to be levied
against the lots of land that is to say.
the subject matter upon which the as
sessment was levied was abutting lots
and parts of lots of land according to a
prescribed rate.
Il am of the opinion that such an as
sessment so levied in an entirety, and in
the absence of statutory provision enab-
ling them so to do. the Commissioners
are without authority to receive part of
the assessment and release part Of the
lot upon which the tax has been levied
The law provides for part payment by
authorizing payment by installments of
the entire tax. but not otherwise. l am
of the opinion that the application should
be denied"
Mr. Duvall has also submitted to the
Commissioners his opinion upon the appli-
cation of Tarlton H Bean for the can
collation. of the tax sale April l9, 1900, of
lot 1873, plat 20. Uniontown, being the prop
erty of his wife, Laurette H. Bean. 1t
appears from the report of the Assessor
in the matter that a water main tax was
assessed against these lots June 10, 1891
and that the first, second. and fourth in
stallments thereof are still unpaid, and
that for the third installment the prop
erty was sold at tax sale to A. L. Rich
ardson. 1t further appears that the prop
erty was advertised in the name of Lucre-
tia B. Bean, and that the owner of the
property is a nonresident.
1t further appears that the Inspector
of the Water Office was unable to find
the owner or the agent of the property
and that he left the notice of the assess
ment on a stone on the lot After giving
this review of the case Mr.. Duvall con-
tinues:
1.-The act Of the late Legislative Assem-
bly,. approved June %, 1873. authorizing
water main assessments, etc, provided in
section six that the water main tax should
be assessed by the Water Registrar within
u.fe
fire plug shall have been erected, of which
assessment the Water Registrar shall i'm
mediately notify the owner or agent Of
the property herewith, setting forth In
such notice the number OF the square, etc,
and the said tax shall be payable within
thirty days from the date of the notice,
etc, and all of the said installments shall
bear interest at the rate of per cent per
annum from the date OF the notification
Of the assessment, etc.
owner nor the agent of this property was
notified of the assessment or the water
main It. therefore, follows that the prop
erty was not subject to be sold therefor
ON April 49, 1900 and that the tax sale
was enormously made, and should be de-
clared void and the amount PAID by the
purchaser refunded to him in accordance
The applicant also desires to pay the
water main assessment without interest
and penalties. l am of the opinion that
or agent of the property is notified OF the
water main assessment in accordance with
law he is not In default in respect thereto.
and interest and penalty is chargeaDle
only after legal notice OF the water main
assessment.
l. Edwin Krouse and others, property
owners and residents in the vicinity of
the Metropolitan Railway Company's
powerhouse, on p Street northwest, have
united in a petition to the Commissioners
to take steps to put a stop to the smoke
issuing from the chimney of this power
plant. The protestants complain that the
chimney of the powerhouse there is con-
stantly ejecting smoke, dust. and cinders
over and through their respective prem
Uses, to their great discomfort, and to the
great injury Of their property. They
therefore most earnestly request the
Commissioners to order the company TO
abate the alleged nuisance.
The protest was referred by the Com
missioners to the Health Officer. DR..
William c. Woodward, who has imme-
date charge Of such matters, and he
wrote to George II. Hairless the Vice
President of the company. calling his at
tention to the complaint, and informing
him that the continuance of violation
of the law, without action looking toward
an inniction of the prescribed penalty,
cannot. of course, be tolerated indef-
nitely."
Replying to the Health Officers letter,
Mr.. IIarries stated that when his atten-
tion was first directed to the probable con-
nict between some of his companies and
the law relative to smoke, there was an
immediate conference with the President
Of the Board of Commissioners and DR..
a he t,,
make perfectly plain the cOmpanys posi-
ton and he imagined he had done SO.