The Washington times., 1903-08-08
ASSESSORS INQUIRY
ON KNOTTY QUESTION
Wants Law Construed as to
Delinquent Tax Sales.
PUTS HYPOTHETICAL CASES
MI. Darneille's Letter to Corporation
Counsel Presents a Number
of Delicate Points.

4 VI INC purpose OF ueunltely setting
several disputed matters with respect to
the advertisement for sale of property
for delinquent taxes. Assessor Darneille
has requested the Corporation Counsel
to pass upon several hypothetical cases.
AS basis for his inquiries, the Asses
sor quotes the following act of Congress.
approved March 3. 1898:
Section 3. That the Commissioners of
the District of Columbia shall cause 10
be made a daily transcript and entry on
the records of said Assessor of the de-
sisnations of lots or parcels OF land in
said District appearing in instruments of
conveyance received for record in the
Office of the Recorder of Deeds, and the
designations OF lots or parcels of land il
said District transferred by probated
Wills"
Assessor Darneille asks the Corpora
tiOn Counsel TO determine what is the
legal effect of the failure to comply
strictly with the provisions of this act
portion of the letter follows:
Validity of Sales.
"If, after the expiration of the fiscal
year in which deeds are recorded. or Wills
probated. the property thereby affected
is still assessed in the name OF the
grantor or devisor. and so advertised for
sale, and sold. are such sales invalid,
and do they come within the restriction
of the clause in the act of July l. 1902.
to the effect that the Commissioners
ho1
sales, if they shall discover before the
conveyance that the sale was for any
cause invalid. or Intellectual to pass title i?
1T is impracticable to advertise al
ways property for sale in the name of
the owner of record. for the reason that
while the transfers of property may be
kept up to date, the preparation of the
/ list of property to be sold consumes
several weeks. and property changing
hands within that time may not be ad-
vertised in the name Of the owner OF
record at the time of sale: but it is
practicable to advertise in the name. crr
the owner OF record during the fiscal
1 year for which the tax was levied.
/ Il believe that a rational construction
OF this law would be that property must
be advertised for sale in the name OF
/ the person or persons who happen to
be the owner or owners of record upon
the last day of the fiscal year for which
the tax was levied.
Technical Errors.
! ''Second-(a) Are tax sales invalid.
and is the lien acquired by the Dis
I trict Intellectual to pass title in cases
of trivial technicalities. such as IT,
instances where lots are 'subIots,' aud
are described in the advertisement for
/ sale as original lots:' and vice versa +?
"Cb) Where the amount of money for
which the property Is to be sold is in
| correctly stated?
/ "(c) Where the name Of the owner IS
misspelled?
I'D Where periods are omitted or
other flaws occur in printing lists of
property advertised for sale?
"(e) Where the amount of interest is
erroneousl, computed, or the advertise
ment charge incorrectly stated
20 Where the property is described
| by the linear frontage which naturally
implies the full depth of the lot; but
1t embraces. in fact. only a portion Of
/ the depth?
"(g) Where the property Is of record
in the name of more than one trustee.
and is advertised in the name OF one
/ only?
Oh Where the year for which the
| tax is levied is misstated?
% Where the property is described
simply as part OF LOT, without stating
what part?
BACKGROUND of Lots.