Evening star., 1902-02-24
PAYMENT OF ARREARS
Back Taxes Now Receivable
at 6 Per Cent.
THE ASSESSORS VIEWS
OPPORTUNITY GIVEN FOR LIQUI-
DATIoN OF ASSESSMENTS.
Property Owners Advised Of the Terms
Of Act Recently Passed
by Congress.
THE ASSESSORS VIEWS

| The bill recently passed by Congress per-
| mitting the payment of arrears of taxes
| In the District with interest at per cent
| In lieu OF penalties, costs. etc, has been
| signed by the President and is now oper-
ative. In speaking of the matter today.
| Mr. Hopewell II. Darneille, the District as
SCISSOR, said that the tax office is now ready
to receive the arrears described in the law
Since assuming the duties OF the office
of assessor he said 1T has been my aim
and desire to serve the interests of the
taxpayers of the District, and to keep them
| advised of all legislation concerning the
| payment of taxes With object in view,
l wish to particularly impress upon prop
| erty owners the full significance of the act
recently passed by Congress, and approved
| by the President, permitting the payment
| of arrears of taxes, for all years prior to
| 1900. with interest at 6. instead OF 10. per
cent per annum, as heretofore required.
THE purpose of this office in recommend
ing, and of Congress in enactng, this Leg
lslation, was not only to attempt to collect
the delinquent taxes standing the books,
but to give those property owners in arrears
Tor taxes an opportunity to pay the same,
at reduced rate OF interest, before enforc-
Ing the provisions of the act of February
~. 1888, which authorizes the Commission
ers of the District to issue deeds to any
| person or persons paying the required
taxes two years after the same has been
| bought in by the District Of Columbia at
| tax sale.
An Explicit Statement.
ITO be more explicit. the facts are as
| follows: Under the law there Is held every
| April by the collector Of taxes, an auction,
/ at which is sold all property upon which
| the tax for the proceeding year has not
been paid At this sale the majority Of
the property offered for sale is bought by
/ individuals. who if the Is not re-
deemed within two years, are entitled to a
deed A large amount of the property put
| up at auction, however, is bid off by the
collector Of taxes in the name of lhe Dis
| trict Of Columbia. The amount for which
the property is bid off for the District is
| the tax for the proceeding year, together
with penalty and costs of advertising. This
amount is carried on the books of this office
as charge against the property, and there
| is accru1ng on the same interest at the rate
| of ten per cent per annum. The purchas-
| ing. in this manner Of property by the Dis
| trict of Columbia at tax sale, has hero
| tofore amounted to little more than a cloud
| on the title to such property, making 1t
| difficult for the owners to negotiate loan
| upon or sell the same Many persons, hay-
| ing no expectation Of mortgaging or selling
| their property. have permitted it to be sold
| for taxes, in the hope that the District
would buy it in resulting simply In a cloud
| on the title. as before stated. Some per-
| sons have gone further than this, and have
bid on and purchased their own property
| at tax sale, but failed to deposit within
| the required time, the amount Of purchase
| money. thus compelling the District to as
sumo the purchase, and preventing the sale
| of the property to individuals.
Intended to Cure Evils.
| ''The act of Congress. approved February
;,,ta
| This act authorized the Commissioners Of
| the District Of Columbia, In cases where
property was bought in by the District and
| ont redeemed by the owners within two
years from date Of SALE to issue deeds for
the same to any person paying to the Dis
trict the amount for which the property
was sold. together with ten per cent per
snnuom thereon. placing the purchaser in
the same position as If he had originally
appeared at the sale and bought the prop
erty:
THE provisions Of this act have not been
enforced. for the reason that the records of
arrears of taxes have been confused and
| it has been difficult to determine the ex-
| act status of such arrearage. This difficult
ty has been entirely cured by a careful re-
vision of the records, and the introduction
| of a card system by means Of which the
! amount Of delinquent tax on any piece Of
! property can be instantly determined and
| bills rendered for the same. The office is
| now in a position, without mourning the
| risk of doing injustice to any one, to en-
| force the provisions Of the act of February
%; 1898.
act, the Commissioners have recommended,
at the request Of this Office, several amend
| ments thereto. which have been introduced
In the House Of Representatives by Mr.. Jen-
kins of Wisconsin, and, in all probability,
will shortly be enacted. By authority of
these amendments the collector of taxes
may. at any time before the expiration of
the two years allowed for redemption, isuue
to any person who will pay the amount for
which property was sold, with penalties,
| costs. etc. certificate Of SALE which GER
tif1cate will place the holder thereof in the
same position as he would have been had
he appeared at the sale and bought the
property. If propert yis not redeemed by
owner within two years from date Of sale,
| by payment Of amount for which sold, with
| twelve per cent thereon, the holder of GER
tificate may obtain from Commissioners
| deed similar to that provided for In cases
where property is purchased outright by an
| individuals at tax sale.
Two Ways Open.
IF this amendment is enacted, the Dis
| trict will have two ways of realizing on
| property purchased by 1t at tax sale, name
| ly, before the expiration of the two years
| redemption period, by issuing certificates
| of sale: and after the expiration Of two
| year redemption period. by Issuing deeds.
| In either case the tax sale lien on property
will pass from the District to individuals
| and owners will experience considerable
| trouble and expense in purglng their prop
| erty from such incumbrance.
I'm addition to this an amendment has
been Incorporated by authority of which
| that clause of the act of February %, 1898.
authorizing the Commissioners, after the
| expiration of the two years allowed for
redemption. to sell at public or private sale
and issue deeds for property bought In by
| the District, is made applicable to all prop
/ erty so bought in for taxes in arrears on
July 1, 1897, and prior thereto. The OBJ
| ject Of this is to enable the District to real
! ize on the very large amount of delinquent
| taxes which 1t has been obliged to buy in
| the past.
| 1.-The six per cent act recently passed.
gives to all persons whose property has
| been bought In by the District at tax SALE
! for taxes of any year prior to 19OO an
/ opportunity to redeem the same. at six in
| stead Of ten per cent. This opportunity
holds good until the 31st OF December
| next. After that time all property which
has been bought in by the District and not
redeemed within the two years required
! by law will be sold by the Commissioners
| at public or private SALE