Evening star. [volume] (Washington, D.C.) 1854-1972, 1905-03-20
VALIDITY OF TAX SALES.
Assessor Darneille Urges Strict En-
forcement of Law.

In a letter to District Assessor Hopewell
III. Darneille and Collector of Taxes DAVIS,
Commissioner West calls the attention OF
the officials to a recent decision or the
Court of Appeals in question concerning
the validity of tax sales and urges the
officials to strict enforcement or the law.
Mr. West does not intimate that the TAX
laws have no been strictly enforced in the
past but he cautions the assessor and col
lector to be especially vigilant in the case
of tax sales.
The Commissioner says that conditions in
the offices have improved in marked de-
gree over previous years, but this case ana
numerous requests for cancellation of tax
sales approved by the Commissioners show
that much yet remains to be done. lie
comments on the Importance or making
penalties effective and asks that every
ground for invalidity In connection with
tax sales be eliminated.
The letter addressed to the officials fol-
lows: =,
II transmit herewith copy of the deci-
sion recently rendered by Mr.. Justice Nor
ris. in the Court of Appeals of the Dislr ct
of Columbia, In the case OF kann ct al
appellants, yS. Caroline King, which deci-
sion concernS tax sales in the District.
This decision Is in thorough accord with
the position Invariably maintained by the
courts in invoking every legitimate means
for protecting the delinquent taxpayer from
the loss of his property through transfer
by tax sale title. The general principle OF
the decision is, therefore, familiar to your
office and has guided your administration
but desire to call especial attention to two
details which will necessitate even a larger
degree of care In the future.
sit is absolutely essential, In the first
place, to exercise the utmost accuracy and
promptness in recording upon the assess
or,s books the transfers of real estate by
sale or devise In order that property upon
which taxes are in arrears shall be adyer-
tised in the name OF the actual owner In
the case under consideration the ownership
of the property was carried on the assess
or's books in the name of dead person fer
twenty-five years and was thus advertised
and sold for default in the payment or
taxes In the year 1899, fact which the
court holds to be sufficient ground to set
aside the sale. would be glad to have
your suggestions as to the best method Of
making a minute examination of the assess
ment books in order to eliminate all possi-
BILE errors
1.-THE court also calls attention to the fact
that the report of tax sales filed with the
recorder of deeds does not comply with
the requirements of the law, inasmuch as
there Is no statement or the amount CT
taxes due on the property, or of the cost Of
the sale or perhaps, even the amount for
which II was sold. In view of the fact
that a sale of property for taxes IN arrears
will soon occur, 1t is important that the
report of the sale shall literally comply
with these requirements. and this must be
done In order to prevent the validity of the
tax sale from being successfully attacked
in the future. In fact, the laws governing
the assessment of property and of ils sale
for arrears of taxes should be literally OBJ
served.
.It Is hardly necessary to state that the
revenues of the District are almost entirely
dependent upon the payment of taxes. and
the only way by which this payment can
be enforced is to invest the tax sale with
"a validity which cannot be disputed in the
courts. The tax sale Is the penalty pre-
scribed by law for nonpayment, and IL this
penalty is not effective the payment Of
taxes will fall TO be obligatory and the In
terests of the District win suffer. 'Condi-
;tfons have undoubtedly improv I'd in q.
marked decree; a. compared with prevtoAD