Evening star., 1903-08-04
RECORDING OF DEEDS
ASSISTANT CORPORATION CoUN-
Sell GIVES OPINION.
Says It is Necessary in Cases Of Prop
erty Bought at Tax
Sale.

E. H. Thomas, assistant corporation
counsel, has submitted an opinion to the
Commissioners on the communication of
the collector of taxes asking whether or
not the District should undertake the
cording of deeds issued at the tax sale of
July Is last.
On this occasion the District disposed of
considerable property which had been bid
in by the District at the tax sale two years
before. Mr.. Thomas holds that the duty
of reporting these sales for record does not
devolve upon the collector. but must be
undertaken individually by the purchasers.
In his original communication on the sub
Ject Mr.. Davis, the collector, called atten-
ton to the fact that the act of July 2, 1902
provides two methods of selling properly
for delinquent taxes. One is to take place
annually. certificates being issued to pur-
chasers On which they can obtain deeds II
the property is; not redeemed within two
years from the date of sale.
The other provision in the law authorizes
the Commissioners to sell at public or pri-
vate sale any property which the District
may have bought in, In the absence of other
bidders. At this sale deeds are issued, no
time being allowed for redemption, and 1t
has not been considered necessary for the
District to record such deeds.
Only Sales That Are Redeemable.
Section Of the act referred to-" con-
tinued Mr.. Davis, requires the collector
of taxes to file with the recorder of deeds
within twenty days Of the last day Of sale
a written report etc. 1t has been held
that this refers only to the annual sale at
which certificates are issued.
From the concluding portion Of this sec
ton which provides that if any property
sold for taxes therein provided. Is re-
deemed etc, we think 1t is not the inten-
ton of this law that the District should
record the deeds. but only sales that are re-
deemable. But, being an important mat
ter. l respectfully request that the ques-
ton be referred to the corporation counsel
for an opinion"
In his opinion. in response to this COM
munication. Assistant Counsel Thomas
says:
II do not find any requirement that the
District of Columbia shall record the deeds
mentioned. If I correctly understand the
inquiry of the collector of taxes. the sub
ject matter Of which he desires to be ad-
vised relates to the recording of sales of
property previously bid in by the District
of Columbia and sold on the date men,
toned at public auction. There Is no re-
quirement of law that such sale shall be
certified to the recorder of deeds for rec
that it is unnecessary for the collector of
taxes to make report of that nature to
the recorder of deeds.
Opinion Approved.
The opinion has been approved and for
warded to the collector for his information
and guidance.
Mr. Thomas has also submitted to the
Commissioners opinion upon the applf-
cation of Messrs. Carry and Portner for
the remission of interest an assessment
against certain lots owned by them.
Mr. Thomas says the applicants brought
action against the District some time ago
to have special assessments for curbing
and sidewalk on series Of lots. The court
quashed the assessment on several of these
lots for reasons not appearing on the
record. The assessments against the two
lots on which a remission of interest Is
now sought were allowed to stand
This appears to be the same case passed
upon by the court" says Mr.. Thomas .If
the court was wrong the plaintiffs had
their remedy by appeal If the court was
right and 1t was presumably. the Com
missioners should follow its action I rec
ommend. therefore, that the application be
denied