Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-10-29
AMENDING THE LAW
MIR. VESTS SUGGESTION AS TO
TAX CERTIFICATES.
Bar Against Collection Of Assessments
Omitted From Those Issued
to Purchasers.

Commissioner West, who has Immediate
supervision Of all tax matters. has recon-
nded to his associates that the Commts-
si3ners urge before Congress at the coming
session a law that will rectify the defc-
iencies in the present act relating to certifi-
Gates OF taxes issued by the assessors Of
fee. Mr.. West says a certifica,e Officially
SIZED by the assessors Office should be
bar against the collection of any taxes
omitted from it, no matter to whom the
ce ficate might have been issued. Recent
cases have come to the attention Of tn
Commissioner wherein people have pr
chased property on the faith of a tax ce--
t:ficate that might have been Issued several
years ago to another person. Later, when
applying for bills, they have found some
ar lent unpaid tax against their prop riy
and rave been compelled to pay 1t, simply
because a tax certificate was not issued in
tEeir name.
In approving an opinion from the corpora
ton counsel on one of these cases, Mr.
West says:
81 agree thoroughly with the suggestion
that Congress be asked to enact law pro-
viliTg that "a certified statement of taxes,
Whenever and to whomsoever 1t may be
issued. shall be an absolute bar against the
collection of any tax Or assessment omitted
therefrom
Certificate Prima Facie.
Under the present system the certificate
is prima face, but not conclusive, evidence
of the payment of all taxes up to the dat a
of it's issue. It seems to that tn sys-
tenn is wrong. The examiners of the tax
books should be, and doubtless are, rea of
such reliability, thorcughness and accuracy.
as to make their work bin1ing upon the
District. The few errors which they might
make and which would result in some small
loss to the District treasury, would be more
than compensated by the general satsfac-
ton which the enactment of the proposed
law would create"
Mr.. West believes that the tax examiners
should be men not given to mistakes, and
says he is sure the present force in the as
SCISSORS office is capable of making a GER
tiflcate which is entirely correct and should
therefore stand as the Districts evidence
in the matter and be binding upon the Dis
trict without the shielding technicality as
issued. The case which brought forth the
action taken by Commissioner West was
that of H. Bradley Davidson, who applied
for the cancellation of an old tax on GER
tain of his property. Corporation Counsel
Duvall says the tax certificate in the case
was issued in the name of Charles Early,
and that Mr.. Davidson was not known in
any transaction relating to the property.
Under these and similar conditions"
says the counsel, 1.-The Commissioners have
been uniformly advised that a remote pur-
chaser was not Subsequent purchaser
within the meaning of the act of Congress,
and 1 would so advise in the case of the
present application.
Certified Statements.
81 take this opportunity to call attention
to the matter of the certified statement of
taxes, as provided by existing law. I know
of no subject of municipal administration
which occasions more dissatisfaction than
this one. The terms and scope of the law
are generally misunderstood; it's restricted
1t Is the only law upon the subject, and
there Is absolutely no means by which the
owner Of property can advise himself of
the condition of his property to claims
OF taxes and assessments. The owner is
not within the terms of the present law.
THE record Of taxes and assessments ought
to be so kept, and l believe such is now the
case, as to readily show every unpaid tax
and assessment; and It should be possible
for the owner of property, or a person con-
tempiating any dealing Herewith, to know
its condition and not be subjected to the
hidden pitfalls of old or forgotten taxes.
Il have. therefore, the honor to suggest
that you request Congress to repeal the ex-
listing statute respecting the certified state
ment of taxes, and to enact in lieu thereof
law providing that a certified statement
OF taxes, whenever and to whomsoever it
may be Issued, shall be an absolute bar
against the collection OF any tax or assess
ment omitted therefrom."
Mr.. Davidson must pay the Old tax but
the Commissioners hope there will soon be
4 reform to protect purchasers and owners
alike from omitted taxes.