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

mtting 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 H. Darnelle, 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 TINS object in view,
| 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 or 10, per
cent per annum, as heretofore required.
The purpose of this office in recommend
ing. and of Congress in enacting, this leg
lsiation, was not only to attempt to collect
the delinquent taxes standing on the books,
but TO give those property owners in arrears
for taxes an opportunity to pay the same
at reduced rate of interest, before enforc-
Ing the provisions of the act Of February
y. 1898. which authorizes the Commission
ers OF the District to issue deeds to any
person or persons paying the required
amount for all property in arrears for
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 same is not re-
deemed within two years, are entitled to a
deed. large amount of the property put
up at auction, however, is bid off by the
collector of taxes in the name of ahe Dis
trict of Columbia. The amount for which
the property is bid off for the District is
the tax for the preceding 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 accruing on the same interest at the rate
of ten per cent per annum The purchas-
ing. in this manner of property by the Dis
trlct of Columbia at tax sale has here
tofore amounted to little more than a cloud
on the title to such property, making it
difficult for the owners to negotiate loan
upon or sell the same. Many persons, hav-
ing no expectation Of mortga aging or selling
their property, have permitted it to be sold
Tor 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 proDerty
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
2S. 1898. was intended to cure these evils.
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
annuom thereon. placing the purchaser in
the same position as If he had originally
appeared at the sale and bought the prop
erty.
1.-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 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
2S 1898
'In addition to the provisions OF this
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-
kns 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. a certificate Of sale, which GER
tificate 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
tifcate 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
anu oWHeTS VIII experience CoHSiueTdDle
trouble and expense in purging 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 %, 1893.
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 /, 1887. 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.
."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.
When Deeds Will Be Issued
'For property in arrears for taxes more
than two years old, deeds will be issued
For property in arrears for taxes less than
two years old. certificates OF sale will be
| issued. This sale will radically differ from