Evening star. [volume] (Washington, D.C.) 1854-1972, 1875-12-03
Report or the Board or Assessors.

Hhsslonefs I'D answer 10 request OF the
latter that the assessors state the reason why
the law was not executed as to the assess
ments on personal property. The report
opens with the correspondence between the
District Commissioners and the chairman Of
the Board OF Assessors last spring showing
why personal property was not assessed.
This correspondence was published in The
STAR al that time
COMPARISON OF OUR ASSESSMENT WITH
THOSE OF OTHER CITIES.
kfterreciting the arduous labors performed
by the board, they state that having been
brought IA contact with the resident property
holders they awaited themselves of the OppoT-
tunlty of comparing the standard adopted
trict with that adopted in other cities In the
states and territories. In every instance
when non.residents were property holders In
this District and owners OF property In other
sections of the country, complaint was made
that the assessment OF our board was higher
in proportion to its value than in the state
other estate, and in examining the various
tax laws OF other places the board found that
while those laws require the properly to be
AT 1S ttae G4ss sne Of gns
something less than that pecified N the law
on theory that, as the assessment is 10 stand
for a tenn OF years, il is Just aud proper to
provide for possible depreciation in price,
and also on the ground that the
LOWEST CASH PRICE
under circumstances the most advantageous
to the property, is the measure designed To
be established by TIE statute. Under this
system IL has become the recognized Gust Om
al more than one-third or one-half Its cash
value, as estimated for commercial purposes
in the market "This board" the report
SAYS, determined TO follow as near as pos
sible the letter of the law, and has assessed
the property of this District at the same rate
ii would have estimated such property for a
commercial transaction in cash; and this
fact should be considered by Congress in any
comparison as regards the per centum to be
levied upon the tax payers OF the District OF
Columbia with the per centum levied In the
several and respective states. 1t is of easy
demonstration that one dollar and my cents
per centum upon the one hundred dollars.
{the present taxi taking the high rate of
assessment, is proportionally heavier tax
alton than in other sections where the per
centum is double but the rate OF assessment
greatly less.
The provisions of the law in regard to the
taxation of personal property developed
many expressions of opinion as to the policy
Iumbia for its support. The law was evil
IDENTIFY designed 10 make q certain class of
property contribute its portion toward the
apparent that this object would have been
defeated TO great extent by the conversion
of taxable property into property non-taXa-
bic rnder the law just prior to the day fixed
for its assessment and its recOnverSiOn when
that day had passed, thereby leaving those
who held non convertible commodities to
bear the burden of the tax. The board had
the satisfaction of an explanation from q
number of citizens from other sections of the
country as to how the personal tax laws
were executed in their respective states aud
cities. If the statements of these gentlemen
are coIrect-and the board has no evidence
TO the cOntrary-1t is painful to contemplate,
ard greatly TO the discredit of the whole
country, that any population should be in
vited, tempted and forced to commit the
amount of perjury that is evidently COM
mitted under all systems of law providing
for the taxation OF personal property, and
having the inouisitorial features of the act
passed at the last session of Congress. After
considering all the advantages and disad-
vantages of the taxation of personal
property, the members of the board are
compelled to say that such tax would
operate very detrimentally in this District.
The District of Columbia not being COM
mercial or manufacturing place, depending
entirely upon the disbursements of the gen.
eral government and outside capital for its
prosperity, the accumulated wealth sup
posed TO be taxable does not exist. 1t was
truthfuny stated in one of the debates at the
last session of Congress, when the per centum
to be levied for taxation for the fiscal year
ending June 80, 1876; was under considera-
the government, and upon inviting outside
capital, not for speculation, but for the tenn
pOrary abode of the citizens OF states of
wealth. culture and education, and making
the city of Washington 1.-THE capital of the
nation) a cheap and attractive resort" 1t is
not difficult TO conclude that all such citi-
by having home in Washington, il followed
closely with a personal tax, would accom-
MEDIATE themselves with very temporary
residence in this city, If they came here at
ject the board recommends Tin lieu OF per-
sOnal taxi a system Of licenses for all perma-
nent business pursuits, similar to that pro-
vided for by existing laws. Many reforms
might be introduced into the existing system
of assessment for the purpose of taxation.
The board was mucn embarrassed in
AN ASSESSMENT OF THE IMPROVEMENTS,
having, according 10 former usage in this
particular, given such improvements SUI
pertcial view, and thereby making cOnclu-
sions by no means satisfactory, pOss bly, do
ing great injustice TO many, and producing
an unreliable record of the actual value OF
the improvements assessed. The board
would suggest for the correction of these 1r-
regTlarities that in whatever law may be
passed for the levying of taxes for the year
ending June 30, 1871, there should be pro-
vision for
A PERMANENT BOARD OF ASSESSORS,
with full and well defined powers, to go i'm
mediately 10 work, with authority to make
any corrections in the present assessment
that might be found necessary, taking the
present assessment of the land as conclusive,
and re-assessing all the improvements, by
schedule specifically setting forth everything
relating thereto, and assessing at rate rela-
tive 10 The value, specifically designated In
tne law. TINS once done, would give perma,
would be an invaluable guide in the future
for all business transactions, such as insur-
ance, sales and mortgages.
OTHER RECOMMENDATIONS.
Some provision should be made as regards
the status of unfinished improvements in
the course OF completion during the fiscal
year, so that the same may be placed on the
assessment books, TO contribute their just
and fair proportion OF the tax. The large
amount of improvements that are COM
pleted subsequent to the time for making
The assessment escapes taxation under the
existing law. Power should also be vested
in the board of assessors to assess improve
ments al the time OF completion, and for this
purpose the board should have access 70 the
records of the superintendent of buildings.
Such provisions In the law would enable the
assessors to advance the assessment with
the progress of the District. The duties of
the board of assessors, of the collector, aud Of
the superintendent of assessments and taxes,
should be so modified in their relations to
each other as to work tremendously and with
greater economy.
ADVERTISING PROPERTY FOR UNPAID
TAXES.
There should be requirement that the SUI
perintendent OF assessment and taxes should
enter upon tax bills rendered all taxes, OF
whatsoever character, due at the time of
making out the bill, both current and ar
rearages, thus preventing in the future tue