Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-08-25
PERSONAL TAX DECrsIoSs,


Eight HUNDRED DOLLARS WORTH OF
HOUSEHOLD FURNITURE RxEMPr.
In reply TO inquiries Of the Superintendent
OF Assessments and Taxes, asking that, in
case person has only household, and no
store, shop, or ONCE furniture, Is he entitled
only to exemption OF $500 worth, as provided
in section 4, under head OF exemptions. (see
schedule of personal property and section "a,
Statutes 81 Large, $751; or is he entitled 10
the amount OF exemption (s500l rs provided
torney Birney states that the different ex-
emptions are cumulative, and each person
Is enttled 20 every exemption under the ave
hold furniture' is exempted both under
clauses and g. as mentionei in scheduIe
Under clause the exemption of household
dollars In value; under clause the exemp-
ton Is OF household furniture not over the
value OF nve hundred dollars. The aggregate
exemption, therefore, OF household furniture
Is eight hundred dollars. II, therefore, a ner-
son has nothing but household furniture 10
the value OF one thousand dollars, he would
To the second question the answer is made
that the hve hundred dollars exemption, as
mentioned In section of the act of June 10
1876, Is not Intended as a substitute for the
previous provisions In the same act and
that persons must be allowed the benefit OF
the exemptions men toned In section A. and
alfo me nenent OF all mentioned 10 section
lions would amount 10 eight hundred dol
lars.
Suppose a person owns family library
not exceeding III value four hundred dollars,
and also q professional library, not held for
sale, worth five hundred dollars he is exempt
nom tax on both libraries. II must BE- OBJ
sen ved, however. that If person owns wear
Ing apparel, beds, bedding, stoves, cooking
utensils, &c, worth three hundred dollars In
value, on which he claims exemption, and
also housenold furniture worth one thou
sand, the amount OF household furniture ex-
empted is only i've hundred dollars, because
the amount OF three hundred dollars exempt
ed under section OF schedule may be made
up by the other articles men Toned, besides
household furniture; and the exemption OF
three hundred dollars is intended TO cover
Sis, &C., as well as Household fnrnitSrs' u Rnt
the whole amount OF the three hundred dol
lars may be exhausted by other articles than
honseEold furniture, in which case no house
hold furniture would be exempt under sec
tion four, but the exemption of five hundred
dollars for household furniture remains good
under section five.
Decision OF the Assessors.
HACKNEY CARRIAGES.
The assessors hold that hackney carriages
both pay license and the tax as personal
property, with this exception: That a man
exemption OF one horse and also OF his hack
ID the value OF 500, as the Implement of his
business.
WHOLESALE LIQUOR DEALERS.
2. Wholesale liquor dealers are required to
pay their license fee, under section 81, OF the
act of 1871, and also to return their stock in
trade for taxation under the recent tax law.
Said section u has not been repealed.
BUILDING ASSOCIATIONS.
3. Building associations are of two classes:
list. Those Incorporated under act OF Congress
or general Incorporation act OF the District.
These should be appraised as to their capt.
tai stock, In bulk, by the assessors, and the
tax Is assessable to the corporations; ID.
Those not Incorporated. The capital stock of
this class should be assessed to the individ.
ual owner.