Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-06-27
RECEIPTS FOR TAXES
CHANGE IN METHODS OF SIGN
ING SAME.
Commissioner West Orders New Sys-
tenn for Better Identification OF
Officials Receiving Money.

Commissioner West who has supervision
of the tax and assessment offices. has Or
dered a change in the manner of signing
receipts for taxes Heretofore the receipts
have simply been stamped with the name
of Mr.. E. G. Davis, the collector, with
the initials of the cashier or clerk re-
ceving the money. There has been some
criticism of this system, as it was claimed
that in the event of a contest it would be
difficult to establish the identity of the
person receiving the money. especially as
his official position is not stated in any
way. Mr.. A. B. Duvall. the corporation
counsel. rendered an opinion in regard to
the matter some time ago, holding that the
form of the receipts was good in law.
Commissioner West, however, has deemed
1T wise to order a change, which Will 90
away with all criticism and make the re-
ceipts completely explicit. He has ad-
dressed a letter to the collector of taxes,
Mr.. Davis on the subject. saying:
1T seems to me that all criticism as to
the character of the tax receipts could be
avoided by having series of stamps mace
bearing your name collector, with blank
line following which the name of the
official receiving the money can be written,
and underneath his title. whether deputy
collector. cashier. or assistant cashier. The
same stamp might also include the date.
This system would not increase the Ia
bors of your clerks, and would prove
|
should the receipt be questioned at any
time in the future. There should also be
no question that the official who signs your
name should have ample authority for do
ing So
The matter of change in the form of
signing tax receipts was brought before
the Commissioners more than year ago
by Mr.. Thomas w. Gilmer. The matter
was referred by the Commissioners to the
corporation counsel who submitted an
opinion In which he said:
The collector states that every receipt
for taxes issued from his office carries an
official stamp. stating the fact and time of
payment and in addition thereto the clerk
handling the bill after payment also stamps
the collectors name and then adds the mi
tails of his own name by way of identifica-
ton. There Is no statute providing the form
or declaring the legal effect of the receipt
for the collector of taxes. His receipt
therefore. in whatever form 1t may be
given stands on the same footing as the re-
ceipt of an Individual: and in the event it
is questioned similar proof would have to
be made. 1 am of the opinion that the
above described receipt of the collector Of
taxes is good and sufficient in law and not
defective in FORM
Matter Again Brought Up.
Mr.. Glmer recently called the Commits
sioners attention again to the matter. His
communication followed the Watson en-
bezzlement which called forth good deal
or crluc1SIn. In reply TO his letter Mr.. Gill
mer was furnished with a copy of the for
mer opinion of the corporation counsel.
Last Wednesday Mr.. Gilmer again ad-
dressed letter to the Commissioners ask
ing them to reopen the base. THE present
form of receipt said Mr.. Gilmer, could
easily be denied. and there would be moth
ing to hold the collector except the initials
of an irresponsible clerk. These initials are
often illegible. In case of a contest it would
be almost impossible for the tax payer to
prove that he paid over the money. There
fore I ask you to direct tax receipts to be
evidenced by the autograph signature of
the collector or deputy collector, the sur
name to be written in full. and the official
title Of the person signing to be stated on
the receipt. Mr.. Duvall says that there is
no statute proving the form of the receipt
Some things are so plain not to require
a statute. 1t is not question Of law; 1t is
only of common sense"
In reply to this last communicate Com
missioner West wrote to Mr.. Gilmer in
closing a copy of his communication to the
collector suggesting a change in the method
OF signature. Mr.. West had already taken
this action when Mr.. Gilmer's last letter
reached the District building showing that
Mr.. West had decided to improve the form
of tax receipts notwithstanding the coun-
sells opinion.