National Republican., 1875-12-02

We viii Do able 70 complete the assessment OF tho
mcnfs Of the Law respects this part OF the uIS1
imposed upon rs bus We have been unable 10 gire
the least attention 70 the assessment Of personal
26th instant. consequently that assessment can
not be completed as contemplated by the act Of
assessment Of the real estate, which viii Be 1t :
late hour tonight, We viii asJourn as board 0f
assessment. Tomorrow we viii organize as .
daily until the 2Oth Of May, as prescribed By law
WM H. OLAeErr,
Chairman Board Of Assessors.
The board has every reason to believe that the
assessment Of the real estate Is entirely satisfac
tory 10 the property-Owners OF the District, and
determine the actual cash value Of every piece Of
property assessed, carefully considering all the
evidence they could get as to such value. viewed
and taken into consideration the sales made
within the twelve months preceding the date Of
assessment they feel no hesitation in saying that
the assessment that they have made will serve as
basis and guido for any that may hereafter be
required, and at the same time furnish correct
and valuable information to parties desiring to
purchase real estate in this District or dealing
upon the security of that kind of property.
The members Of the board having been neees-
sarily brought in contact with president prop
ertyhOldeTs availed themselves Of the opportunity
Of comparing the standard they had adopted for
the assessment Of property in this District with
that adopted in other cities and the States and
Territories.
In every instance Where non residents were
property holders in this District aad also owners
Of property In other sections Of the country com
plant was made that the assessment determined
By The SsTs HoIS u s
the State or city where the party complaining
held other real estate; and in examining in this
connection he various tax laws throughout the
country the board found tnat, whilst those laws
required tie property to be assessed at its true
cash value, the assessors have uniformly adopted
ameasure OF value something less than that speci-
W.
ment is TO stand for some years, ft Is Just ana
proper to provide for possible depreciation In
price, under circumstances the most disadVsn-
tage eous to the property Is the measure designed
to Re established by the statute.
Under this system Il has bee ne the recognized
custom throughout the country not TO assess
property for taxation AZ more than one third or
one half the amount Of its cash value, as esti-
mated for commercial purposes In the narEet.
This beard, as above stated, determiaed 20
follow as near as possible the letter OF the law,
the sane rate 1t would have estimated such prop
erty for q commercial trsnsacEIOn 10 cash; and
this fact should be considered Dy Congress In
any couparison as regards the per cedtun to oe
levied upon the taxpayers of the District OF Co.
lumba, with the per centum levied in the several
and respective States Tia of easy demonstrG-
tion that one dollar and nifty cents per annum
upon the one hundred dollars, (the present taxi
taking the high rate Of assessment, is propor-
Iionately heavier taxation than In other sec
tIons where the per eentum is double, but the
rate Of assessment greatly less.
The provisions Of the law in regard to the taxa
tiOn of personal property developed many express
sions opinions as to the policy of levying such
tax in the District of Columbia for its support
The law was evidently designed to make a GER
tain class of property contribute its portion to-
ward the expenses Of the Districts but II Is equally
apparent that this object would have been de-
feated to great extent by the conversion of tax
able property into property nOn-taxable under
the law just prior to the day fixed for Its
ment and its recOnyersiOn when that day had
passed, thereby leaving those who held non con-
tn tlR hurfIa Off he
tax
The board had, the satisfaction of an explana
tion from number Of citizens from other sections
Of the country as to how personal tax laws were
executed In their respective States and cities. II
the statements Of these gentlemen correct, and
the board has no evidence to the contrary, IL is
painful to contemplate and greatly to the dis
credit Of the whole country, that any population
should be invited, tempted and forced to commit
the amount ofperjury that is evidently committed
under all systems Of law providing for the taxa
tion Of personal property, and having the in
quistorial features Of the act passed at the last
session Of Congress.
After considering all the advantages and dis
advantages ofthe taxation of personal property,
the members Of tho board are compelled to say
that such tax would operate very detrimentaIIy
In this District.
The District of Columbia not being a commercial
or manufacturing place, depending entirely upon
the disbursements Of the General Government
and outside capital for its prosperity the aecumu
lated wealth supposed to be does mot exist
1t was truthfully stated in one Of the debates at
the last session of Congress. when the per eentum
to be levied for taxation for the fiscal year ending
June 80 1876, was under consideration ssthat the
city depended entirely upon the Goyernment. and
upon inviting outside capital not for speculation,
but for the temporary abode Of citizens Of the
States of wealth, culture and education, and
making the city of Washington (the capital Of the
nation) q cheap and attractive resort.
It's not difficult to conclude that all such clti-
zens Of the States able to indulge their tastes by
having home In Washington. II followed closely
with o personal tax, would accommodate them
selves with very temporary residence In this
eft h0U m har a a
After fully considering the whole suojsct, the
board recommends, in lieu Of q personal tax, q
suits similar 70 that provided for Oy existing IaWS
Many reforms might be introduced into the ex-
istiDe, system or assessment for the purpose of
The board was much embarrassed In making an
assessment OF the Improvements, having, accord
ing to former usage in this particular, given such
Improvements superficial view, and thereby
making conclujions by no means satisfactory.
possibly doing xreat injustice to many, and pro-
the Improvements assessed
The board would suggest for the correction of
these irregu larties, that in whatever law may be
passed for the levytng of taxes for the year end
ing June 80 1871. there should be provision for n
permanent board Of assessors, with full and we'll
defined powers to 90 Immediately to 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 reQuir-
ing the property-owners to report in u schedule
specifically setting forth everything relating
thereto, and assessing at a rate relative to the
value, specifically designated in the law. This
once done would give permaneney and reliability
to the appraisal, and would be an invaluable
guide in the fature for all business transactions
such as insurance, sales and mortgages
Some provision should be made as regards tho
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 arc
completed subsequent to the time for making the
assessment escape taxation under the existing
Power should also be vested in the board of as
SCISSORS to assess improvements at the time of COM
have access to the records Of the superintendent
of buildings. Such provisions in the law would
enable tho assessors to advance the assessment
with the progress of the District
The duties of the board of assessors Of the
collector and of fthe superintendent of -assess-
ments and taxes should be so modified in their
relation to each other as to work harmoniously
and with greater economy.
The collector should be confined to receiyinn
the taxes and distributing the money to its proper
fund; the assessors to assessing values. and the
of assessment and taxes should
have charge of all assessment and tax-bOOks, and
should make out all tax bills and be accountable
for the safekeeping of all the records Of the Office
1t would further be expedent that the recorder
of deeds should be prohibited from. recording
any transfer of real estate until the same should
have been transferred on the books Of the super
Of assessments and taxes.
There should be a requirement. that the super
upon tax bills rendered all taxes, Of whatsoever
character. due at the time of making out the bill
both current and arrearages, thus preventing In
the future the Onerous expressions lately imposed
upon the taxpayer by the advertisement of their
property for items Of taxes in arrears, Of which
they had never received notice. In some instances
these arrearages were the accumulation OF errors
In the collectors Office during 4 period Of ten
years, and in not few cases it found that the
Iaxes claimed as due, and for which The property
was advertised, had been for several years omitted
from the bills rendered. while during that entire
period all bills rendered had been promptly met
ind discharged. No subject connected with the
government Of the District more earnestly de-
nands attention than the system Cor the levyine
md collection of taxes; il is replete with abuses
md evils throughout, that ought to be corrected
Advertising property for non-payment of taxes
las been one of the perquisites Of the party in
lower in this District for many years, which has
,cen uniformly bestowed upon some favored party
,rgan at most oppressive and exorbitant rates
In conclusion. the board respectfully begs leave
o call your attention to the heavy burdens that
AVE been imposed upon the people Of the Dis
rict for Improvements of doubtful utility extraV-
giant forms Of government. and expensive public
Institutions, inaugurated by the officers of the
General Government.
In the conduct and man1g cement of these costly
experiments the taxpayers OF the District have
lad no participation, though It seems they have
'een expected to recognize them as bcnefaetions
nd pay the bills with becoming gratitude and
raise. 1t was not regarded as material that tho
est was out of all proportion to the resources of
be people, and that a burden was cntailed upon
hem in perpetuity to pay for never-ending re-