Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-04-09
S6(O,O(O TO co BACK
TO LANDOWNERS IN
REFUNDS ON PAVING
Adjustments Under New Law
viii Apply to All Work in
Last Three Years.
BOOKKEEPING TO DELAY
PAYMENTS OF MONEY
Richards Summarizes Work to Be
Done in Returning Funds Paid
Under Borland Act.

Approximately 300 property owners
will receive about 100000 back in
refunds or by way of cancellation of
unpaid assessments levied under the
Borland law, which was modified by
another street paving assessment law
enacted by Congress last February 90
according TO an estimate made yester-
day by Tax Assessor William p. Rich
ards. The figures are approximate on
account of the large amount of labor
involved IN making the cancellations
called for by the new law, which apply to
all work completed within three years
before the passage of the act. In a
written summary of the work necessary
to be done Mr. Richards stated:
An act of Congress approved Feb
ruary 20, 1880, provides for special
assessments for the paving of roadways
and the laying of curbs and cutters
The act is designed as a law in place
of the so-called Borland act 1t is not
an amendment nor an addition to thc
OLD act relating TO the paving of road
ways, but it displaces in every way tn
workings of the old act for the las
three years.
Must ReaSSess Costs.
I'm addition to the paving of road
ways, which was provided for in thr
so-called Borland act, the new act pro-
Woes Tor assessments for the paving OF
roadways and for the laying of cutters
and curbS. 1t applies to all such work
completed within three years before thf
approval of the act, so that the Com
misSioners Of the District of Columbia
are directed to cancel all assessments
Ior improvements completed within
three years prior to the date of the ap-
proval OF this act levied under the
authority Of the acts of July 81. 1914
and September /. 1915, or under the act
OF August Z, 1894, the last relating Z
assessments for laying curbs. All sucl,
cancelled assessments shall be re-
assessed under the requirements of this
act OF February 20, 1881.
This act is drawn with a view II
correcting certain INEQUALITIES pointed
out In the so-called Borland act bv
courts OF the District of Columbia. and
In order to prevent the inequalities of
the old law there are certain exemptions
ana certain limitations as to the cost
OF assessments against corner lots, short
lots and irregularly formed parcels.
"A form has lately been approved
showing comparison of old and new as
seSSments, giving in detail the limita-
ions placed by the new Iaw-that is
as 70 maximum and minimum amounts
snoWlng what, If anything, has been
PAID on the old assessments of anv
particular work, and what the new as
sessment will amount to, showing diff
IerenceS: when any. and excess paw
mentS, II any, which excess payments
Will nave to be embodied in a REQUEST
70 Congress for funds to make these re-
payments.
Tables Prepared.
"In other v1yorrlc A.
SneetS have 81 columns OF accounts re-
iatlng to any one lot or parcel. these
columns giving the lot number, the
aouttlng front feet, the amount paid
tile TOTAL levy, the amount colIectible
Ine excess payments, the name of the
owner. ETC. WAC
These tables and plans of ANALYSIS
nave been prepared after several con-
tsi enceS with the corporation counsel
ment, and they are designed so as tn
give uniformity to all calculations re-
garolng both Cancelled assessments and
current work. anu
:, "A plan Of these tables will facilitate
the work to be done, but it will rem1jre
several months of labor to finish some
guy cancellations of Jobs tnvoIvinp
I i1,Uuo pieces or lots, or more, and fol-
rowing these cancellations work win
nave to be done on the so-calIed c,,r-
rent assessments; that Is, work COM
pieIeo curing the past year
II VIII be necessary to finish al,
% the cancellations before action iS
IaKen looking to a repayment of Ar.
Ierences in old and new assessments
congress will, therefore, be asked r.
appropriate the amount of these dit
!erences or so-called repayments. and
IT VIII probably be a year from now
De pe4ore any such payments can be met
Oy appropriation from Congress-