Evening star., 1903-06-30
REGARDING TAX SALES
ADVERTISEMENTS FAILING TO
NOTE PENALTIES AND INTEREST.
Property So Sold Cannot Be Safely
Deeded-opinion Of Corpora
ton Counsel.

The corporation counsel, Mr.. A. B. Duvall,
has submitted an important opinion to the
Commissioners affecting the legality OF
many tax sales where the advertisement or
the property failed to include notice Of pen
alties and interest. Mr.. DuvaH holds that
the sale of property under such conditions,
If not entirely void is so seriously defective
that the Commissioners would not be 5ust1-
fled in making a deed to it. The opinion
was rendered upon the application made In
the name Of Mrs. Annie L. ]. Weightnan,
requesting remission of interest subsequent
to a tax sale of certain property owned by
her, and asking leave to pay the principal
only.
1t appears that the property was adver-
tised for sale in 1856 for the second half OF
the tax for 1886. and that part OF 1t was
sold in 1887 for the whole of the tax for
that year. being bought in by the District
1t further appears that neither OF these ad.
vertisements included penalties, interest
and COSTS" 1t is claimed that these tax
sales were and are invalid-first, because
the property was not advertised for sale
for the whole tax that was then in arrears.
the penalties. interest and costs not having
been included in the advertisement, as re-
quired by law; and, second, because the
description part of sublot" was insuff-
cient. The taxes in question were imposed
under the provisions of section OF the act
of Congress approved March 8, 1877, which
provides as follows:
That If one half Of the tax herein levied
upon the real and personal property taxed
by this act shall not be paid before the
first day Of September, 1877, said INSTALL
ment shall thereupon be in arrears and de-
linquent; and there shall then be added, to
be collected with such taxes, penalty OF
2 per centum upon the amount thereof, and
a like penalty on the first day Of each sue
ceeding month until payment of said In
stalment and penalties, and II said In
stallment shall not be paid by the hrst day
of June, 1873. together with one-half or
said original tax due before the first day
of June, like penalty shall then be added
on said last one-half of such tax; and the
whole together shall constitute the delln-
quent tax, to be dealt with and collected in
the manner prescribed by this act
The Burgdorf Case.
"In Burgdorf against the District of Co.
lumbia," says the coropration counsel
| (which was bill to enjoin the sale Of Ger
tain real estate for non-payment Of arrears
of taxes, on the ground that the penalties
and costs were improperly and Illegally IN
the advertisement of sale, our Court OF
| Appeals on January 6, 1895, held that the
| statutory imposition of penalties Tor the
non-payment of taxes as prescribed py sec
| ton 4 of the act Of Congress OF March g.
| 1877, was not limited to that year, but by
| section 1S of said act was continued IN
| force, and constituted part OF the perma-
! nent tax system of the District, and that
| from the time each installment became due
and delinquent it became subject to the ad-
| dition of the monthly penalties until pay
ment was made Of such instal!ment, 10
gether with the penalties added to the
costs allowed by the statute, and the
whole together were enforcible against and
constituted a lien upon the property
I'm view of this decision an advertise
| ment for sale for delinquent taxes when
,1,,1n
costs II not absolutely void. is so seriously
defective that the Commissioners would no,
be justified in conveying the property so
sold inasmuch as section of the act IN
relation to taxes and tax sales in the Dis
trct of Columbia approved February 2s,
1898, provides that If the Commissioners
shall discover before conveyance rhat the
sale shall for any cause be invalid and lnef-
fectual to give title to the property sold,
they shall cencel the sale and cause the
purchase money to be refunded &c.
"The description part OF sublot mas oeen
held to be an insufficient description In tax
sales / am of the opinion that the SAID
tax sales were defective and should be set
aside and Cancelled. and that the apphca-
ton to pay the taxes without penalties ana
interest subsequent to the date Of sale
should be granted"
Principal Without Penalty.
In a second opinion Mr.. Duvall deals with
the claim of Annie A. G. Fendall. presented
by j. Morrill, Chamberlain. her attorney,
for the privilege of paying the principal
without penalty on certain property where
in the advertisement failed to include the
penalties and costs. In this case the prop
erty was first advertised in 1887 with the
omission above noted. and then readver-
tised in the tax list for 1883 for the same
tax with interest, penalties and costs.
1t was claimed by the attorney that both
of these advertisements and sales thereon
to the District are void; the advertisement
for 1887 bebcause 1t did not tnCluda penal
ties. interest and costs, and the readvertise
ment in 1888 because there was no author
ity of law such Reimbursement.
Mr. Duvall calls attention to his opinion
in the case of Mrs. Weghtman advising the
cancellation of the sale where the adver-
tisement failed to include penalties and
| costs, and advises the same action In the
case presented by Mr.. Chamberlain so far
as the sale for 1887 is concerned.
II am unable, he adds Ito agree with
the further claim and contention in this
case that there was no authority to re-
advertise this property for these taxes in
1898 and that the sale made under that
advertisement which included penalties,
no provision in the acts of Congress re-
specting the sale of property for delinquent
taxes declaring that the Reimbursement
of property in case the original advertise
ment was defective void is unauthorized
and invalid, and in the absence of any
judicial declaration to that eject am OF
the opinion that Reimbursement is per-
missible and a resale under the circum-
stances may be maintained in law"
Mr. Duvall has returned a large number
of papers representing claims based on the
same principles those outlined in the two
opinions above, and the legal advice given
in these instances will govern the assessors
of8 tn in ha