Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-08-12
THE LAW CONSTRUED.
Methods Necessary in Selling
Personality for Taxes.
COUNSEL'S OPINION
POINT IN LAW UPON WHICH COL
LECToR WANTED LIGHT.
The Officer to Be Authorized by Com
missioners to Distrain and
Sell Property.
COUNSEL'S OPINION

L
counsel. this morning made an important
ruling under authority of the District Com
missioners as to the methods to be en-
ployed by the collector of taxes in levying
upon and selling personal property in the
District Of Columbia on which the per-
sonalty tax is in arrears. The ruling Is
the result of an inquiry on the part OF
Mr.. E. G. Davis, the District collector, who
is charged with the custody and sale OF
any property that may be seized.
Paragraph II of the personal tax law
provides that when the taxes on personal
property due and payable each year shall
not to be paid on or before the LIST day of
June the collector of taxes. or his deputy.
may distrain sufficient goods and chattels
found within the District and belonging
to the delinquents to pay the amounts due.
In the event no personal property can be
reached. then authority is given to sell any
interest the delinquents may have in real
property in the District.
One of the points raised by Mr.. Davis
was as to whether the words cor his dep
uty meant the present deputy collector
of taxes. and also whether it would be nee
essary to formally appoint that deputy to
carry out the provisions of the personal
tax law.
On the subject of the deputy collector
Mr.. Thomas in his opinion, quotes the
provisions of the act of Congress- approved
June IL, 1896, to the following effect:
"Such deputy shall hereafter perform such
duties may be required of him by the
collector, and the collector may require
the said deputy collector to give bond for
the faithful performance of such duties;
but the collector shall in every respect be
responsible, as now provided by law, to
the United States, the District of Column
bia and to Individuals the case may
be, for all moneys collected"
Words Construed.
II am constrained to advise you," says
Mr.. Thomas. that you should construe
the words, his deputy in paragraph II.
section of the act of July 1. 1902, to mean
the deputy referred to in the act Of June
II, 1895. the one you may authorize
to distrain for the collection of overdue
taxes on personal property. do not think
any appointment of such deputy is need
ed, but it will do no harm to make
formal appointment.
Mr. Thomas forwards a blank form of
appointment to be issued to the deputy
incumbent and executed by the collector or
taxes.
I'm making this suggestion" continues
the acting corporation counsel, Il nave
not surrendered my conviction that you
may legally authorize an agent or agents
to act for you, but literal compliance with
the statutes is the safest procedure.
With regard to the place Of sale and the
person making 1t, Mr.. Thomas says:
Such sale is required to be at the time
and place prescribed by the Statuate and Dy
the officer designated, otherwise 1t will be
void. The act of March 3, 1877, provided
that the sale should be made by the col
lector in front of his office but the pres
ent law omits the words in front OF his
Office and states that the collector shall
proceed to sell at public auction In his Of
fice.' You can allow some one to cry the
sale for you If you are present
"The act of March 3, 1877, provided that
the collector of taxes shall be allowed, for
making such distress and sale, the same
fees as are now allowed to the marshal OF
said District for making levy and sale OF
property under execution. Such provision
is not however, contained in the present
law
Duty of Collector.
Mr.. Thomas states that in case of dis
traint of personal property the collector Is
required to advertise the same Immediately
by posting public notice in his office and
by advertisement three times within one
week. in one or more of the daily news
papers published in said District stating
the time when and the place where such
property shall be sold, the last publication
to be at least six days before the date OF
SALE which shall not be less than ten days
after said levy or taking of said property.
you should allow ten clear days between
the levy and sale" Mr.. Thomas continues,
but you may allow more time The adver-
tisement is to be three times within one
week and to end six days before the sale.
Ten days, including the first day of adver-
tisement and the day of sale, should be al
lowed although only nine days are re-
quired This would make the last publica-
ton at least six days before the day of sale,
and would probably assure the elapse OF
ten days between the levy and sale.'
Mr. Thomas concludes by saying that he
regards the care of the goods between the
time of levy and the time of sale as part
of 1.-The costs and expenses which shall have
accrued thereon" Ten days storage will
suffice if notice Is promptly given. The
statute does not say where the collector
snail keep the goods between the time of
levy and sale.
Last Day for Filing Returns.
Today was the last day of filing personal
tax returns for the year ending June 30
next These returns form the basis Of tax
alton upon which bills will be rendered for
payment during the month Of May, 1904.
The returns are supposed to state the
amount Of personal property in the posses
sion of the various owners July last. The
tax is levied on the basis of what the own
er possesses at the beginning of the tax
year, and not what he may accrue or dis
pose of during the year.
The day has naturally been very busy
one in the office of the assessor, Mr.. OAR
nellie, where the two personal tax ap-
praisers Messrs. Alexander Mckenzie and
Francis Nye, have their desks. Mr.. OAR
nellie and Messrs. Mckenzie and Nye have
been employed every moment of the day
almost in answering the various questions
propounded by those making returns and
in swearing the property holders as to the
truthfulness of their statements 1t will be