The Washington times., 1907-10-30
GEORGETOWN GAS
PROTESTS AGAINST
NEW ASSESSMENT
Company Claims to Own
Service Pipes-Wants
To Await Decision.

That the Georgetown Gas Light Com
paDy will interpOse every objection to
the assessment of 81, ,3s6 for service
pipes and meters for the years 1896 and
1907 is indicated By a brief submitted to-
day by the attorneys OF the company,
r. Ross Perry & Son. r. II. Colds
borough, and G. Thomas Dunlop, 70 the
board OF assistant assessors. on Au-
gust z. 1907. there was placed on the
books Of the Assessors office this as
sessmeat against the Georgetown Gas
Light Company and an assessment Of
81, ,O0a, 600 againt the Washington Gas
Light Company for similar apparatus,
which has not heretofore been taxed
This means an additional annual tax
OF 81, s4Os4 agslnst the Georgetown, and
OF Sl5OOO against the Washington com
pany, which amount the assessor Will
attempt to collect for the years 1896 and
1907.
Householders Pay for Pipes.
Win regard to the former assessment
the attorneys say: The Georgetown
Gas Light Company claims to own these
service pipes, and they unquestionably
own the meters. While II is true that
the private property owners pay the
greater part of the original cost OF the
service pipes themselves, and Of the ex-
penses Of laying them, nevertheless. we
think il cannot be said that the service
pipes as laid are the property Of such
owner.
at is not necessary to euter into this
argument here, because this point will,
iu very short time. be Judiclally de-
tel mined by the Supreme Court of the
District of Columbia IN the case Of
the application Of the Georgetown Gas
Light Company for a valuation Of Its
plant. The auditor of that court has
completed his report in the matter OF
that petition and we are permitted by
him to say that his des.sieR is adverse
10 the eompany's claim OF ownership.
{ Conseauently, so far as tbs legal situa-
tion exists at present these service
p!I es are the property Of the individual
owners and not of the Iespec-
tive gas companies. But II this be the
case, TO levy a tax against the gas COM
pany on property that does not belong
to It is clearly Illegal. Of course the
gas companies contend that the find
INK of the auditor is incorrect. and
vii take steps TO have the same, IL
possible. reversed on appeal.
Taxing Authorities Premature.
'.The situation being as stated, It is
clearly premature on the part OF the
taxing authorities of the District TO as
surne that the decision OF the auditor is
erroneous. Until the Supreme Court OF
the District of Columbia shall have re-
versed his decision, It must stand as
the law fixing the ownership OF these.
service pipes. If that decision shall be
reversed, this company can and viii Of
fer no objection to the proper assess
ment Of these service pipes as its prop
erty.''
IF, however, these service pipes are
not the property Of the Georgetown Gas
Light Company, It seems clear to us
that the attempt to assess service pipes
and meters at a largely increased valua-
ton for the years 1906 and 1907 is illegal.
.'As proof Of this statement, reference
Is made to a number of authorities on
such questions of law"
The brief was referred TO Corporation
Counsel F. H Thomas for his oplnIon
as 10 the legality OF the assessments
against the companies.