Evening star., 1923-01-22


certain old funded debt Technically
this may have been legally improper,
but the practical result has been that
Congress has appropriated from both
the funds of the United States and
the District for the payment or the
bonds so sold, the proceeds Of which
were used for this purpose che same
as Ii has done with respect TO al
other funded debts of the District IN
which it is almost certain these old
funded debts which were so reim-
bursed would most probably have
been included had they not been paid
as they were paid. So that from a
practical standpoint it would seem
no question Of any materia! conse-
quence exists as to whether the
this action.
Premiums ON Bonds.
At page 40 reference is made to the
premium paid by the Treasurer OF the
United States in the purchase OF bonos
of the District for the sinking fund,
which premiums amount to very
substantial sum. This question was
presented to me short whlie PACK
by the ACCOUNTANTS engaged In tne
OF the report and at that
time / declined to express an opinion,
suggesting that the facts concerning
the same should be set up In the re-
port to your committee. since re,
ceiving this report / have discussed
this question with my superiors In
the Department Of Justice and IL is
the consensus of opinion that TINS
Department should express no views
upon this question until after more
thorough and mature cQnsidera1lon
than the time available for these
comments will permit. 1t is desired
to point out to this committee that
an expression OF opinion upon TINS
question might require the Depart
ment of Justice to act and institute
litigation carrying out such views.
The Department does not desire to ex-
press an opinion in any way bindlng
it I'm that regard until after the most
careful consideration and mature de-
liberation. Attention is, however
called to the fact that by an act ap-
proved March 8, 1903, il is provided
that "The Treasurer of the United
States Is authorized to invest Dis
trict of Columbia funds in District
of Columbia bonds at price which
he may deem advantageous" This
and other statutes would seem to give
wide discretion to the Treasurer of
the United States in such investment
and whether or not he has exceeded
his authority and abused his DIS
cretton depends upon many facts not
now before us as well as upon con-
clusions of law. Attention is also
called to the fact that the report does
show that part of the amount In ex-
cess of par paid for these bonds was
accrued interest, the exact amount or
which Is not stated in this report
This further complicates the state
ment of facts. and emphasizes the
reasons for the desire of the Depart
ment of Justice to not express an
opinion upon this question at this
time.
UncolIected Taxes.
At pages Al and AZ reference is
made to certain uncollected taxes in
the District of Columbia. This is
quite interesting, but 1 believe that
it has no bearing, from legal stand
point, upon the accounts between the
District of Columbia and the United
States, for the reason that the United
States under the appropriation acts
only contributes money in proportion
to the actual money of the District
of Columbia paid into the Treasury
of the United States and not in pro-
portion to the assessments or taxes
levied. whether collected or uncol-
lected.
Reference is made at page 43 of
the report TO the fact that over
June 80. 1873. were collected and de-
posted to the credit of the District
in the general fund. Elsewhere in
the report II is suggested that the
consideration of this might material
ly change the the bad balance TSs it nrsnO,s n0w
act of June IL. 1878, provides that
the Commissioners of the District
shall have power to apply the taxes
and other revenues or the Dis
trict to the payment of the expenses
thereof and that they shall take over
the books, papers, records, money.
credit securities, assets and accounts
belonging or appertaining to the
business or interests of the District,
and another part OF the same act
provides that all taxes shall be paid
in the Treasury Of the United States
and the same. as we'll as the appro
priations to be made by Congress,
shall be disposed for the expenses OF
said District on itemized vouchers,
etc. In other words, II seems that
there was an intention to change the
forms of government giving to the
new form whatever assets that had
accrued or were in the process OF
accruing for the purpose of begin
ming and carrying on the new plan.
Even actual money then. on deposit
was transferred to be used in ac-
cordance with the new plan and 1t
certainly was not the intention OF
Congress to deprive the District or
all means during the first year Of
carrying out its duties under this
new plan. and had these taxes un-
collected at June 80, 1878. been used
for other purposes than the purposes
of the new form of government. the
District would have been unable to
contribute. one cent toward CARRYING
out its part Of said plan until IT was
able to assess and levy a new tax.
Certainly Congress did not intend
that by this legislation and, in fact,
the express provisions of the statute
above referred to indicate contrary
intent, so that it is my opinion that.
from a legal standpoint, this question
is also settled, as Congress clearly
showed that it intended that these
uncollected taxes be deposited in the
Treasury to the credit of the Dis
trict exactly as they were deposited.
Fees Of Register OF Wilis.
At pages 43 to so the report dis
cusses the office Of the register of
wills. With most of the discussion
we are not concerned. as they present
no legal questions. However, on
pages A and 45 discussion is made Of
the fact that the register of wills by
law retains from the fees and emolu-
inents of his office his personal COM
pensation and the other expenses or
his ofice and that the law provides
that the surplus OF such fees and
emoluments shall be paid into the
Treasury of the United States to the
credit of the District Of Columbia and
that there are large uncollected bal
calculation of these surplus fees. 1t
is my opinion that the uncollected
fees should not be considered in the
surplus fees and emoluments of. this
office. but only the fees which are
actually collected and paid into the
be so considered. A question may
artsa as 10 whether the register of