The evening times. [volume] (Washington, D.C.) 1895-1902, 1902-03-31
TAXABLE PROPERTY
REACHES HIGH MARK
Aggregate Value in District Of
Columbia SI98, 488,4I3.
REVENUE FOR YEAR $3.O14316
Tax Deed Is a Claim Upon Title, and
Must Be Released Before Property Can
Be Sold and Recorded-Majority of the
People Appear Afraid Of the Courts.

be SOlo ana kecOToeo-maJOnty OF the
People Appear Afraid Of the Courts.
The aggregate value OF taxable real es-
tate and personal property in the District
or Columbia is S19s. 4SS.4l3. The assess
ments are made on the basis OF $50 for
city and suburban lots and 81 for each 500
OF taxable value for agricultural land.
Including interest and penalties on de-
linquent taxes, the income Of the District
from this source is estimated for the
present fiscal year at S3.O14.3l6.
Each year. on July /, there remains un-
paid a considerable amount OF taxes on
real and personal property. ar well as
special assessments for water maius,
sidewalks, and curbs. These unpaid taxes
by law become delinquent on that date,
and penalty OF ! per cert month is
imposed until the same Is paid. The law
prescribes that the delinquent taxes Of
July ! in any given year shall be sold at
auction in the following month or April.
beginning with the first Tuesday Of the
month.
Delinquent Bills Brought Up.
Last year there were on July l about
j coo pieces OF real estate 10 the District
dpon which the taxes became delinquent
The new methods in the Office OF the As
SCISSOR are Instrumental In bringing in
some Of these delinquent bills, but about
$3.50 of them remained unpaid on March
]. when the delinquent tax sale list was
printed.
Siace the printing and sale Of the list
also there have been numerous payments,
and probably by the date OF sale. April
s next. about 1900 accounts will be set
tiled. leaving, say, 1900 pieces OF property
to be disposed Of in annual tax sale. Judg-
ing from other years the District Will
bid in about 1000 Of them. leaving the
balance 10 be disposed Of at auction to
the highest bidder.
The tax items that are sold annually
are made up as follows:
The original unpaid tax, the penalty
Of ! per cent month since last July and
the cost Of advertisement and sale-about
81 on each item.
The original delinquent tax may be the
regular levy for the expenses Of the Dis
trict OF Columbia, or a special assess
ment for Waterman or sidewalk In the
case Of the regular levy the interest is
II per cent per annum, while the interest
on special assessments, which may BE
divided into four installments. from 10
10 per cent, according 10 the installment.
Deposits Must Be Made.
The law prescribes that the person bid
ding il the tax item shall pay for the
same At once and the custom is for the
Collector Of Taxes 10 require the pur-
chaser to deposit a sum equal to the esti-
mated amount Of taxes 10 be bought IN.
The purchaser receives a certificate Of
sale. and two years thereafter. according
10 law, he is entitled to receive a tax
deed from the Commissioners for ;he
property 50 purchased.
The holder Of the certificate is allowed
by law II per cent interest upon the
amount OF the item purchased. When a
tax deed has been issued The matter
passes beyond the Jurisdiction Of the
municipal authorities and must be set
tied between the owner and the holder
Of the tax deed.
The tax deed is a cloud upon the title Of
the property and must be released before
the property can be sold and recorded
II settled out Of court the owner will be
required TO pay the amount demanded by
the holder OF the deed, which is some
times eXorbitant. II settled in court the
equities require that the amount OF the
original purchase shall be returned TO the
purchaser and the legal interest upon the
same from the date Of purchase.
Afraid Of the Courts.
Most people are afraid Of the courts.
and the majority Of these tax sales are
settled between the parties interested.
and f. is said that the men who buy up
these delinquent taxes practice extortion
by demanding large additional sums for
the release Of the title TO the land In
their anxiety to clear the title TO their
holdings many persons have paid hun
dreds of dollars for the release Of a tax
deed when the original tax was only a few
dollars.
There is one interesting phase Of the
subject which was made manifest at the
tax sale last year, when there was great
er competition than ever before Not only
was there much bidding between contend
ing purchasers. but some Of the items
were bid very high. from s. 70 800 900
above the original items Of tax and ex-
District until the purchaser takes out q
tax deed at the end OF two years II does
rot belong to the District. however but
is passed over 10 the owner Of the prop
erty.
To Receive Surplus.
in case. therefore. the purchaser bid
an item Of 81 up to 1000. and seeks TO
protect himself at the end Of two years
by taking out tax deed. the owner Of
the property viii receive this surplus. IN
less the matter Is taken into court. II is
expected therefore that unless the 600
or more items of tax which brought A
surplus at the sale are settled within
two years, the certificates will become
void by default. or settlement will be eff
fected through the courts
There has been much discussion Of the
subject Of delinquent taxes. and the in
terest charges upon them during recent
years. The Board Of Trade, the Business
Mems Association, and several OF the
citizens associations have placed them
selves on record against the present sys-
TEN. The Assessor. in his last report.
recommended a reduction Of interest