Evening star. [volume] (Washington, D.C.) 1854-1972, 1875-04-02

IL imposes upon these assessors n 1U'ywaich
u - actually impossible Tor them Ia perform.
And fhi, construction viii b. urge ~ show
that the law never designed - embrace n
class o. SUBJECTS which 10 cannot. in point OF
Practice. reach n all.
Now have zone some little into details.
ard might p"S> bly, have gon" somewhat
further. lUt ] 10 not deem 10 necessary. L
have Indicated. IN general WAY, the views
81 tsc committee a. ID the Kind ~ property
10 " lcb ~, ,rr,!icaftor of his IA a -, shf =,
%, in their judgment, limited. 10 : not
Necessary Z" UTSV upo'l you. gentlemen. be-
cause NuU understand q better than 10, the
inpolicN ri a tax law which depends for its
execution upon the honest revelation by the
aN-IaNer OF mis- private resources. \ tax OF
az KIND - paid ooly by honest meo. 10 ~
a tax upon good conscience. aud "A iArgc Part
81 every community. who are subj c. % a.,
PAY No TAN AT All.
OF course 10 the law were plain We wnall
have nothing II 10 with itS pality. RAT where
tie law i SU>cepubl'uf two intcrI,re "a sons.
ore extensive, aad thu other NsrS limited.
think q - a proper consideration faur.p unon
You Ia interpret the law 90 l1f.i1rf ssalsas. In
give IL ~ tact the mildcSt Specification which
in reason and fairness. a. H. capable of
on these grounds, which l have mus in
general way indicated We invoke. On the
part ~ lhetommi>>io1rrS. rrcnu>i i-ration
oi the law. with view u an Interpretation
which shall mitigate. Instead 81 aEEraNstr,
tie burdens which We are ltbpriuE al Ser al
ready, and Ia restore tranquility "a me Pao-
lie ullId. To enable AZ Ia luIulge On a reason
able hope a. a moderate government. 90 pro-
gr,sS and pro>V, rity. ann fnuca b,ig.'i 10
ne t'inlni .Nio1er> ior tie KIM .;tcntiOn
ih'N have shown me.
The charm an ~ the committee NJ. Given.
here called "p"n Other members OF the COM
mlt'cc Ia express their Jews.
RENE rks ny Wr. VIM. q. Cook
hT topk.-l have but NrrN little "a ~ag IN
addition 20 what my brother Cox has said.
Inc question. perhaps, Ia oe cons dar,si. may
bC thus stated: What property was "a tle in
icItion ~ Congress ~ this act fp assess >
The first section l. in general terms Il SaNS-
"Iher' shall h' levied, upon aii real agd per
Nor"t property IN said District, excepting
only the RAJ and personal property of tho
Quilted States and that hereinafter stated. a
tax ~ ore dollar and ntty cents on each oIe
hundred dollars.
Now 10 j. UuaacStionably true that the
generic tCus means real and personal prop
eriy. ana would iucluGc all CLASSES OF prop
cry within The District. ana a. there were
Ioihiu-,lsC in the law than these terms. that
construction would perhaps Zoe inevitable.
but the proposition can b. suStaiUcl, ana
inclined to Think; in the firSt placa. that per
>ulal property To be taxed u OF THAI dis
tiEUtiNc character that requires
\ SPECIFIC VALUATION
10 hc Tu' upon ~. II This hc correct. money
could not be-. under This law. "A subject 81 tax
| alton. IL has it, own intrinsic value. ant 40
bGapi 81 .S~,~s,rS could poS>ibIv attach any
value 10 IN. Let ~ see whether that il cor
rect. In the loth section ia H. provided that
the Commissioners OF said Distric.. o. their
Succ' ~>Or~ iu office shall cause 10 To- Yrt,ar -l
a printed hiani, schedule 81 D. r>Oual Vrap-
CTtN. Including bonds, deeds a.. trust. mort
-sA''r- credits. ANA tIi other ffft-fH
| or H>~C>~toI. owned or held iu frl~t Drn'nor-
| wise subject Ia taxation uud.r the prov Isions
! 81 tuc .,i. together with The arlggtipuS
/ claimed. o. which shall be appended a. a.fi-
! taNli Dr. blank. setting forth that the flrpEa-
/ iD- presents "A .Ull and tru" statement uI an
! he PERSONAL property. 20 suS. deeds or trust.
MORTGAGES. ana crciifS. and all other a.f,,S
% "'. ION "r possessions. subject I'd iHNf.loa,
| t'g"'ilr with tine 3raUU-t- OF Ia!e,fo i.cSS,
on account ol which !r auctions were iuls4l,
ana jst assessors provided Tor lu tIiS act
] Ne Ia ar Do. M
same m his residence. or known place of
business. one OF said blanks. and also the
proper ol.Iccr of each corporation. and each
gu:!TdI.N, executor. adminiStratpr. or firn,
AID thc person 10 whom addressed shsl nii
ur the saln' ard make, and >i-.n IA All laVlt
70 lhe truth thereof aS Aforesaid. before tire
SAID assessor who IS hereby author zpt -
administer SUCH oath. without CHARGE, aul
! thcrcul un sad assessor shall assess such
/ properly NJ IL fair cash value. and enter the
! Same in - column upon said blank 10 Poe pro-
NiG'd Tor that purpose, and the amount inns
">teTia ne after INA king tn tictgctio:S pro-
/ NlHtd i'T an tni> act shall be entered upon the
I books for taxation.
Now / respectfully submit that by The
terms al the law they are embraced. and by
lie requirement thar a cash value shall be
fixed Ul'pn the property subject 10 taxation,
hecailse - - f,snti,ii, n excludes money ON
I hand. Take the 18th section: That the
Commit ssiOUer> OF the District OF Columbia.
or their successors in Office, shall appoint
I've competent persons To be assessors. and
10 hold office for the term OF one year. the
salary o. each Of said assessors TO Toe $50 per
anGuIs. said assessors shall. before the fiirsL
day O May. l>I5 under the direction OF The
superintendent Oi assessments and taxes of
said District, assess the value o! all tine real
and personal property Ia said District, La
bic 20 taxation hereunder. and shall state
the same separately, IN books 20 be kept in
a systematic manner
There IL appears that the property . he
assessed j. property Ia which the Assessor
must afiX definite value. AZ so IL cannot
embrace money, nor would it indeed en-
brace bonds, or deeds OF trust. mortgages,
credits. Nc.. excepting for the fact that they
are specifically enumerated. Now. the ques-
ZION, then. ia addition 10 that. arises, TO what
extent ShOUld mortgages. ciiDsHS in action,
AID other property. Tee assessed. only utter
an obvious trath: one sustained by all the
courts. and all the text books. when ] say
that q aoubic tax H. universally pronounced
IA just al.d that u ought never 10 De allowed.
except when 4 : Impossible I'D carry out the
law Otherwise. The letter OF the law j. one
Thing. The supreme Court. in "A lafe ease.
has said. taHd which 4 WIli furnish 10 the
commission that, after all. the true con-
slrUction al In. law is TO inquire into
IHE INNi-sTION or THE LAW-IAKING
BODY.
and rot TO allow in its consideration. the
mind To Toe cDcumbcred, either by the strict
letter OF ia" law. or by any associated con-
SlderatloD>. The great Inquiry il, what did
the law max ing body intend 20 De embraced
within its provisions. Perhaps can refer To
contemporaneous occurrences a law OF
exposition. That a. done by Chief Justice
Marshal and others. IL / understand the
record correctly. il i asserted that the bill
nelu IN fdlaC 10y MI. " ilSDn. as well a. the
bill held in hand 10y Mr.. Randall emaaateI
either directly or indirectly from tie Conn
miSSiCncrS Ol the District.
Coy. D,mni>on.- The bill held 10y Air. Ran
dali dill.
Mr. Cool-How with regard TO the Others?
Gov. DenHi~On.-l viii explain % all ia Tie
answer that propose making 10 YOU gentle
men. unless you should prefer that should
DO J. now.
Mr.. Cuuh.-I understood Mr. Wilson %
say that hi bill hal the concurrence OF
two OF the ts,nIniSS toner's OF the District.
Gov. HcE.iSDn.-I will give yOu the in
formation bow. n YOU desire IL. IL DO will ail
you in your argument, otherwise L wIll
reserve II.
Mr.. Cook-Tae que ton tha' 7 wish q sub
NIT i thi-: II is UnqueStionab'y true tuat
this law, o. whatever law WAS passed, was
passed largely under the influence OF the
Comm ssionerS, and very properly. They
gave strict and cOmmeUdable attent Ipa % the
tax law. | wish Ia submit to the Commits
SioleT> therefore this: that the "a SWe@ ping
taxation embraced in the schedule was not
contemplated by them when they entered
tine halls Of Congress and endeayOre1 10 Sc
cure. with great propriety, tax bill. Ifnot,
would il not he proper IN carrying out this