Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-01-06
Court of Appeals, in Dodge
Case, VoidS Assessment on
Rectangular Lots.
WEST SAYS VALUATIONS
UNDER LAW WON'T STAND
Commissioners Preparing New
Amendment to Present to Con-
gress Committees.

The District of Columbia today lost
its last effort to maintain the 'front.'
foot" rule of assessments under the
Borland amendment for street improve
ments when the District Court of Ap-
peals, in an opinion by Justice Josiah
A. Van Orsdel, held inequitable its
application to rectangular lots,
The appellate tribunal in three previous
decisions had declared the rule in
equitable when applied to lots facing
on avenues.
While the adverse decision was being
read in court the Commissioners and
corporation counsel were preparing to
advocate before subcommittee of the
House and Senate District Committees
an amended Borland law, which, it is
claimed, has been changed to meet the
specific objections of the courts.
The effect of the adverse decision in
the Dodge case on this proposed new
law was in doubt. Assistant Corpora
ton Counsel West testified before the
House committee, however, that 1t
would be impossible to make any
assessments "stick" under the old Bor-
land law. in view Of the decision in
the Dodge case. Another hearing on
the new Borland law will get under way
this afternoon before the Senate Dis
trict Committee.
Lower Court Upheld.
The decision in the Dodge case was
rendered on the appeal of the Commits
E~z-4 - - - 10
Supreme Court canceling an assess
ment against property owned by Will
liam w. Dodge on B street northeast
between First and Second streets. The
lot fronts 28.75 feet on B street and ex-
tends back to an alley, q distance Of
226.75 feet.
The court points out that the lots
on B street, in square 725, vary IN
| frontage from 1467 feet to lis feet; in
depth, from SO feet to 226.75; in area,
| from 1,332.24 to 10,22292 feet, the
Dodge lot having an area Of 6,569.06
| feet. While the lots in the main are
rectangular, some Of them, due to the
situation Of the alleys and other Offsets,
are irregular in shape. From the situa-
ton disclosed, the court finds, it is not
convinced that the case can be brought
within any of the rules sustained to
uphold assessments on the front-foot
basis.
The District commended that Dodge
was not in position to complain, since
his lot is rectangular in shape, extends
through to an alley and contains an
area above the average Of lots abutting
on B Greet in square 725, but the court
declared this did not prevent the owner
from contesting the assessment and
cited its decision in the johnson case,
where it held that the size, shape i'm
provements or favorable location of the
instant TlrNY1arfxy 4o m fHo 10 he
applied in determining the validity of
an assessment under the front-foot rule.
The test is the relation of the property
to other properties in the immediate
vicinity.
Nor is the fact that the property in
question may have been benefited to the
full extent" says Justice Van Orsdel,
"of the assessment the test. The real
question which determines the liability
of appellee is whether the assessment
has been imposed under statute which
can be validity applied to his property.
Where the inequalities are so manifest
as those shown in this case the rule
applied to property AUDITING on avenues
would apply equally to property abut-
ting on streets"
Virtually Ends Law.
After hurried reading of the deci-
sion handed down by the Court of APP
peals today against the District in the
Dodge case under the Borland act, the
corporation counsel was not satisfied
that ruling had been given directly on
the question Of whether the law is un-
constitutional
1T simply says that the question is
not whether this particular land is
benefited, but whether property in the
vicinity is unequally assessed" explain
ed the corporation counsel. "It points
n1If variations An tho dor1fh ~ IOfe
This practically knocks out the pres
ent Borland law as there are very few
cases where all the property in the
vicinity is of the same depth"
Statement to Court.
The District in its argument in the
Dodge case admitted that if the judg-
ment of the lower court were sustained
there would be very little property left
to which the Borland amendment could
be applied. In his brief on the case
Vernon L. West principal assistant cor
poration counsel, wrote:
Square 725 is one of the old squares
of the city, with as regular subdi-
vision as viii be found within the old
city limits. If the assessment in the
present case cannot be sustained it is
difficult to see how any assessment can
be sustained within the old city limits
or, indeed, outside of it. At least it
can be said that if the present assess
ment be declared invalid there are few
situations in the city, or in the District,
remaining in which the assessment can
be sustained, and apparently it would
be very inequitable to sustain the few
assessments while consid-
erably larger body would have to be
Cancelled under the decisions of this
court. The resulting situation would be
that minority of the property owners
would be taxed for highway paving and
Continued on Page 2, Column A.