Mark Ronkendorff, Plaintiff In Error v. James Taylor Lessee, Defendant In Error

• Decision Date: 01 January 1830
• Citation: 4 Pet. 349,7 L.Ed. 882,29 U.S. 349
• Parties: MARK RONKENDORFF, PLAINTIFF IN ERROR v. JAMES N. TAYLOR'S LESSEE, DEFENDANT IN ERROR
• Court: U.S. Supreme Court

29 U.S. 349

4 Pet. 349

7 L.Ed. 882

MARK RONKENDORFF, PLAINTIFF IN ERROR v. JAMES N. TAYLOR'S LESSEE, DEFENDANT IN ERROR.

January Term, 1830

FROM the circuit court of the district of Columbia, for the county of Washington.

This was an ejectment, brought by the defendant in error, in the circuit court, for the recovery of an undivided moiety of a lot of ground in the city of Washington, No. 4, in square No. 491.

The lessor of the plaintiff in the ejectment claimed to be entitled to the lot of ground as tenant in common with the heirs at law of Henry Toland, deceased; and on the 10th of March 1823, the half of the lot so held by the lessor of the plaintiff, was set up and exposed to public sale, as assessed to James N. Taylor, for taxes due to the corporation of Washington, for the years 1820 and 1821, amounting, in the whole, including the expenses of the sale, to the sum of forty-seven dollar and ninety-one cents; and Henry T. Weightman became the purchaser of the same. Mary Ronkendorff, the plaintiff in error, holds, as lessee, under the purchase at the tax sale.

In the circuit the jury returned a verdict for the plaintiff in the ejectment; upon which judgment for his unexpired term in an undivided moiety of the lot as tenant in common was rendered in his favour, under the instructions of the court; to which several exceptions were taken.

The plaintiff in the circuit court made out his title under the commissioners of the city of Washington, by regular conveyances to himself and Henry Toland deceased; and it was agreed that the plaintiff's lessee and Toland's heirs were under the same seised in fee as tenants in common of the premises, before the sale of the half lot for taxes.

The defendant proved the assessment of the taxes on the lot, by the production of the regular evidence, and that the taxes were assessed and the assessments were entered in the tax books, according to the forms usually pursued and authorised under the charter and ordinances of the corporation of Washington.

In the tax book of 1820, the assessment of lot No. 4, in square No. 491, appears arranged in columns in the established and accustomed forms; in which are placed the name and residence of the owner of the property; the number of the square; the number of the lot; its contents in square feet; the rate of assessment; the valuation; the valuation of the improvements; and the amount of the tax. The lot in controversy was entered in the tax book of 1820 thus:

Names. No. of No. of lots. No. of Rate of Valuation. Total Amount of

square. sq. ft. assessment. amount. Tax.

Taylor, James N. 491 1/2 4 4202 40 1680 1680

8 40

Paving-tax.. 23 46 31 86

Toland's heirs, Henry 491 1/2 4 4202 40 1680 1680 8 40

In the tax book for 1821, the assessments of the lot were entered as follows:

Taylor, James N. 491 1/2 4 4202 40 1680 1680 8 40

Toland's heirs, Henry 491 1/2 4 4202 40 1680 1680 8 40

It was also proved, on the part of the defendant in the ejectment, that the persons appointed to take the value of the property liable to assessments for taxes in the city of Washington, usually perform the duty in October in each year, and make out annual lists of the same and of its assessed value; which, after being laid before the board of appeal empowered to correct the valuations, are returned to the register of the corporation, with the corrections, if any, in whose custody and office the original books containing such lists and valuations are preserved; and the register, by the authority of the corporation, then proceeds to digest the tax books, year by year, in the form described, and transfers into such tax books, from the original assessment books so returned by the assessors, through the board of appeal, the lists of the several species, descriptions and parcels of property on which such taxes are imposed, and the assessed valuation of the same, as corrected by the board of appeal; extending in the proper column prepared for the purpose, the amount of the taxes imposed upon the same respectively: which tax books, given in evidence by the defendant, were so made up and arranged by the register, in the years 1820 and 1821 respectively the general taxes therein respectively assessed becoming due and payable, according to the laws of the corporation, on the first day of January of each year then next ensuing; that is to say, the general tax (exclusive of the special tax for paving) for the year 1820, on the 1st of January 1821; and that, for the year 1821, on the 1st of January 1822.

The court, on the motion of the plaintiff, instructed the jury that the tax books, so given in evidence by the defendant, were not competent evidence to prove the assessments of the lot for the years 1820 and 1821, unless the defendant first proved the regular appointment and authority of the assessors whose books and returns were used in making up and arranging the tax books as aforesaid; and also produced the original books so returned by the assessors, through the board of appeal, in each year respectively; to which opinion and instruction of the court the defendant in the circuit court excepted.

It was further proved on the part of the defendant, that the collector of the taxes imposed by the corporation in third and fourth wards, who was authorised to advertise and sell all property in those wards liable to be sold by taxes, on Monday the 6th of December, in the year 1822, the taxes on the lot in controversy being unpaid, caused to be inserted in the National Intelligencer, the following advertisement:

'Will be sold, at public sale, on Monday the 10th of March next, at 10 o'clock, A.M. at the City Hall, the following described property, to satisfy the corporation of Washington city for taxes due thereon up to the year 1821 inclusive, with costs and charges; unless previously paid to the subscriber, to wit: (and amongst others are the following.)

To whom assessed. No. of square. No. of lot. Amount.

James N. Taylor, 491 1/2 of 4 $16 80

Paving-tax, interest

10 per cent 23 46

Henry Toland's heirs, 491 1/2 of 4 16 80

This advertisement was repeated, and republished, by the direction of the collector, on the several days following:

Friday, December 6th, 1822.—Saturday, December 14th, 1822. Monday, December 16th, 1822.—Tuesday, December 17th, 1822. Wednesday, December 25th, 1822.—Saturday, January 4th, 1823. Monday, January 6th, 1823.—Saturday, January 18th, 1823.—Tuesday, January 21st, 1823.—Saturday, February 1st, 1823.—Tuesday, February 4th, 1823.—Thursday, February 6th, 1823.—Saturday, February 8th, 1823.—Tuesday, February 11th, 1823.—Wednesday, February 12th, 1823.—Thursday, February 13th, 1823.—Friday, February 14th, 1823.—Saturday, February 15th, 1823.—Monday, February 17th, 1823.—Tuesday, February 18th, 1823.—Wednesday, February 19th, 1823.—Saturday, March 4th, 1823.—Monday, March 3d, 1823.—Tuesday, March 4th, 1823.—Wednesday, March 5th, 1823. Monday, March 10th, 1823.

The tenth section of the act of congress of the 15th May 1820, 'to incorporate the inhabitants of the city of Washington, and to repeal all other acts heretofore passed,' requires that real estate upon which two years' taxes are unpaid and in arrear, shall be advertised 'once a week' for three months.

In pursuance of his authority and duty, and according to the tenor of the advertisement, the collector, on the 10th of March 1823, set up at public sale one half of the lot No. 4, in square No. 491; and the same having been purchased by Henry T. Weightman, he paid the amount of the purchase money on the 11th of March 1823, to the collector, who thereupon executed and delivered to him a certificate under his hand, and executed in the presence of a witness; stating, that 'at a sale made by me, as collector of taxes for the third and fourth wards of the city of Washington, on the 10th of March 1823, after due notice given as required by the acts of the corporation of said city, I set up and exposed to public sale, half of lot No. 4, in square No. 491, assessed to James N. Taylor, for taxes due the said corporation on the same, for the years 1820 and 1821, amounting in the whole, including the expenses of sale, to the sum of forty-seven dollars and ninety-one cents; when a certain Henry T. Weightman, being the highest bidder, became the purchaser thereof, at and for the sum of forty-seven dollars and ninety-one cents: the receipt of forty-seven dollars and ninety-one cents is hereby acknowledged, subject however to redemption as provided for by law.

The collector made a return of the sale in the following form:

Amount

Sqr. Lot. To whom assessed. Purchaser. Tax. Expen. sold for.

491 1/2 4 James N. Taylor, H. T. Weightman, 45 33 2 58 47 91

Mr Weightman entered upon the half lot so sold to him, and was possessed thereof more than two years after the day of sale; and afterwards, on the 5th of October 1826, received in due form a conveyance in fee simple of the said half lot, which deed was duly recorded: the plaintiff's lessor, James N. Taylor, or any person for him or in his behalf, or any person whatever, not having at any time paid or in any manner tendered to Mr Weightman, or deposited in the hands of the mayor or other officer of the corporation, the money paid to the collector, or any part thereof.

The court, on the motion of the plaintiff, instructed the jury, that the advertisement of the property was defective and illegal in the several instances and particulars following, to wit:- 1. That, being published and republished as aforesaid, on the several days aforesaid, from the 6th of December 1822 to the 17th of March 1823, both inclusive, was not an advertisement 'once a week' for three months, within the meaning of the tenth section of the act of congress, passed on the 15th of May 1820, 'to incorporate the inhabitants of the city of Washington, and to repeal all acts heretofore passed for that purpose.'

2. That the said corporation, or its collector of taxes acting...