The evening times. [volume] (Washington, D.C.) 1895-1902, 1902-08-06
PROPERTY SOLD AT TAX
SALE DECLARED INVALID
Mr.. Sanford's Request for
Cancellation Approved.

The District Commissioners recently
received from Nj. Fred Mckee. attorney
for Mr. Don 4. Sanford, = request for
the cancellation Of the JeA sale of lots
+ and ., square 659, bounded by North
Capitol, First Street cast, P and Q
Streets. The taxes for which the lots
we're sold in April Of this year were as
sassments for sewer amounting 10 25I45
on each lot The ground for the request
was to the effect mat the notice Of as
sessment was wrongly served upon Au-
gustus Burgdorf, VINO at the time did
not own the property.
The application was referTcI 10 the
Assessor, and by him to J. ". Daniel,
special assessment clerk. The latter
submitted the following statement rela-
tive TO the records in the case:
Assessment for sewer against lots !
and 3. square SIS, was levied May Il.
1898. at which time the lots stood on
the books OF Assessors Office in name
Of Augustus Burgdorf. and bills were
left at his place Of business with his
son They were never returned and this
Office had no knowledge that the service
OF the bills " as not valid until March
81. 1902, when Mr.. Sanford called at
tention TO TIE fact and hills were at
once served dpon him
The lots FAMED were at that time ad-
vertised for sale in-April 1902. for non
payment, not only of the assessments
mentioned Joy Mr.. Mckee. but also of
assessments Tor water main curb, and
paving aIleys. The only error in ad-
verJisement OF sale was IN date from
which interest was charged. viz, July
y. 1898 Interest should have been cal
cuIated from March s.. 1905, the date
Of service Of bills upon NJ Sanford
Whether this error yitia:eg the sale I
an unable to say"
Nj II. Il Darneille, the Assessor, II
forwarding the above report to the Com
mfssioners, added the following state
ment:
The act Of August :. 1851. under which
special assessments are levied, pro-
vides il TART as follows: and
interest shall be charged al the rate
OF per cent per annum from the date
Of the ssUvice OF such notice on all
amounts which shall remain unpaid al
the expiration Of sixty days after serv-
ice OF notice OF such assessment -
Said act also provides: Any property
Il
crued interest thereon. or any part
thereof, shall remain unpaid At the eX-
piration OF TWO years from the date OF
service OF notice OF such assessment
shall be subject TO sa-a therefor. under
the same conditions ana penalties which
are imposed by existing laws for the
nOn-payment OF general taxes; and Il
any property assessed as herein pTovid-
ed for, shall become liable to sale FOR
any other assessment OF tax whatever;
then, the assessment Ievlcd under this
act shall become Immediately due and
payable. and the property against which
they are levied may be sold therefor,
together with the accrued interest there
on and tie cost OF advertising TO the
date OF such sale"
Although the notice in this case was
not served upon the owner until March
81. 1902, the property was salable for
these assessments for the reason that
other assessments for paving alley and
water main we're due and payable on
the property However, Il viii be seen
from the report Of the Special Assess
ment Clerk that there was included n
the sale interest on these assessments
for nearly four years more than should
have been included.
AS il IS TOO late to correct this er-
ror the sale, IN my opinion, is invalid,
and ! have the honor TO recommend that
the sale Of lot >, square Cos, assessed
TO Don A. Sanford, sold April 10. 1902.
10 c Il Wiltsie Tor 1892 IS, and Of lot
T. square 6Gg- assessed 10 Don A San
ford. sold April 10, 1902. 10 the Securi-
ties Company Tor SI92.47, be Cancelled
and the purchase money refunded &C
cOTding 10 law"