Evening star., 1877-11-20
DISTRICT TAXATION AND ASSESSMENTS

1sSsssbftt ats.
The following is the report made by the
Committee on Taxation and Assessments OF
the Citizens Committee of One Hundred:
10 Choi7yn0n Cf General OO1nsaittee:
Your Committee on Taxation and Assess
mems respectfully report, that under their
instructions, "to confine themselves to data
bearing directly on the petition OF the citi
zens of the District OF Columbia to the Con-
gress Of the United States, for the general
government to pay proportional part OF
District" concluded that their duties would
be more satisfactorily performed by con-
hnir themselves directly to the Immediate
present condition OF taxation, and rely upon
tie records of both branches OF Congress for
their conclusions; thereby avoiding all new
theories for the present condition OF the tax
ard It's resources for taxation.
We fiji d from the report OF the ass assors Of
The DiStTlci Of Columbia, com pleted for the
purpose of taxation fOr the fiscal year ending
June 80, 1S1S, that the aggregate in value OF
real estate in the District OF Columbia
amounts 10 S97 ,Glt9 500: personal. Sg,O52 335:
upon which IL is mainly depended to raise
the revenue To defray the expenses OF the
local government of the District of Column
bla. We do not hesitate to say that the
assessment of the real estate in said District
for the purposes OF taxation is above fts
present actual value, and out OF proportion,
compared with the standard usually adopted
in other cities for the purpose of taxation.
and that said assessment does not furnish
tie equitable data TO determine the proper
proportion as against the real estate held in
said District by the General Government
We have concluded that q deduction of
twenty-five per cent from the aggregate
amount furnished by the assessors would
determInirg values between the property
held by the citizens of the District OF COum
bia, and that held by the General Govern
ment An estimate made from the most
relis BILE data is that the annual rental value
OF the real estate of the District does not
yield on an average over Fl We per cent. on
the above SpprOximate ed ma Xifnum OF assess
mentS.
We fnd by comparing the standard for as
sessments, adopted by the assessors Of the
District of Columbia, with the standard usu-
ally adopted throughout the country, that IL
is at much higher rate, and that tax of
81 20 on the one hundred dollars of value, is
a heavier and more oppressive tax than i'm
other parts of the country where the per CEN
tum is higher and the standard of assess
nentS lower; this fact should have its infiu-
ence with Congress in levying taxation on
the real estate OF the District for the support
of its local government, or in estimating the
proper proportion TO be paid by the general
government.
The only other source Of revenue for the
support OF the local government is derived
from the ia Xation of tice personal prOpeTty of
its citizens. Until within the last two years
the District government have derived quite a
handsome revenue by a license tax up1n
merchandise dealers and other occupaft0ns
which wss Immediately available, and paid
cheeIfuIly by its citizens In 1S75 Congress
nassad o,y iaIlyineS 70 Ie,to, ,i ,I I
ard personal property of the citizens of
tie District thereby changing the mode
of raising revenue for the support of
the local government, by impOSiny what
is known as personal tax. in lien
of The old established license system
not taking into consideration the expressed
into consideration the resources of the ciu.
zens; thereby seriously affecting the yaIue
of the principal source of revenue the real
estate, and In fact pro Iucing less revenue
HoP hat nIsY oil
system. This personal tax law has fully de.
IhoistraIeu the short-signted policy or i'm
pOslhg thls class OF TAXATION upon COM
~ III IH.isy -. oi eoisue&Es: 'is & Will 10 ProduCers,
" sAIns d tnIns Inat cdIl stay away, or
" men ctn oe hhoVeu away IN reviewing
"a Ite su.ysct oI personal tsN Ior lhe District
1t y. aipts t ne ooaru Oh assessors ior the
VI r , M rue report 70 tne
I. Lisslonefs OF the Dislflct IN DO, stated
alCSi coIsIueIIDs All lne advantages ard
Disadvantages OF the taxatlon OF personal
compelled t3 say that such tax would ops-
na'e very oetrlmehtaily IN THIS District.
= Ee nIsILiet @ o. Soiumola not 6elng
= con snereiat t, or @ inahaLsciurIng place.
" y .,nuIIS ehileIy upon lne disbursements
a, ttIe s auu 1utslae capi-
tai loI I,s o9kfrity, ne eacchihuI+lei wealth
- : onPposeu 20 oe ldAaoIe oOes no. exist. l.
NEE @ u.niuiy nun s'ateu 10 one Oh the deoates a
n ~ W oe 80 iol taAatIoll i9T Lne hscal
,tI1 IL, uis So ,o.o, ~dS uhaer cooSid
- '"7I4n5tpI uS-
Lt. LeLueu entIIeIy uPon tne general govern
t tllen,, aE9 Upon ihNltIug OUTSIDE capltai, not
~ ~ , ,ats pot loI tns aoode
G od o & Se oi cuiture am
to t,e csi,a1 Az as ,p 'ne Eiiy 81 Washing
sff,sciiI,e 49,, &c r,t ~ cmeap anu
cInds that ali such ci,i2ans IN 70 con-
~ indnIge Their tastes hv boyino o S apie
Washireton. IN followed closets xith . ne ILL in
sorsI tay, would accommodate tbarsaPs p.
With a very temporsry residepce in thiS -
II thew came here AT aiI - '' 'ii'' ei'!
The comuni,tee wonld spgoes.,
be retitioneS or sS-; "tiat Congress
miffr~ -I-ed by tne general com
30 emit the personal TAX feature IL
any Law that may be enacted Tor the perma-
nent ta axation OF the ctiZens OIL the Dlstrlct OF
Colu bia, and authorize Dy law the C0mmis-
sioners Of the District OF Columbia to raise
sn amount equal 10 tne amout now raised on
the personal properly, Dy license, or specially
On PERSONAL properly tnat the cillZens may
elect To TAX Inc citilens OF the District OF
CClumDla would cneer1uIiy assist the aufhor-
lies IN adopting mode more In harmony
with their interest, thereby raising larger
revenue IMAM can De raised under the per
soEal tax law, so called. A people taxed
" wtthout representation could not ask less.
For the Information OF the general COM
mittee we would state that the largest amount
realized urder the personal tax law iu one
n