Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-01-06
T4YATION IN THE DISTRICT.
Bill Perfected by the House Sub
Committee.

Bill Perfected by the House SUBJ
| Committee.
| The subcommittee of the House committee
on the District of Columbia have perfected their
bill with reference to taxation in the District.
The first section sets forth that the terms ''real
property and 'land" shall be held to mean and
include not only land itself, whether laid out In
! town lots or otherwise; but also, unless other
| wise specified. all building structures and i'm
| p-ovementS, and fixtures of whatever kind
| thereon, and all rights and privileges belonging
or in anywise appertaining thereto
| The term personal property" shall be held
| o mean and include stock in public funds, in
| tr.ct, city or town stock or bonds not exempt
| from taS alton by the laws of the UEtted States;
| the capital of unincorporated banking associa-
| tions or institutions, money on hand, stock in
| trade Of merchants, manufacturers, mechanics
| ortradesmen; all tangible property and included
in the deposition of real estate; all interests,
shares or proportions in all ships or other YES
sells. and credits OF any corporation or 1nd1yid-
! Indebtedness. All wharf structures and all
| other buildings located on streets or other real
| property of the United States. All real and per-
sonal property IN the District, whether pelong,
ing to individuals or corporations, except as in
| this title exempted, is taxable property, and
shall be assessed and valued.
The following property shall be exempt: First,
| the property of the United States and OF the
| District; second, the COrcoran Art Gallery, with
the works of art contained therein and all real
| estate now owned by the trustees Of said insti-
| tuition; third, the Soldiers Home property;
| fourth all church buildings held and used ex-
clusively for religious worship and the books
| and furniture therein; fifth, all chartered insti
tutionS of learning and all buildings and per-
| sonal property held and used exclusively for the
purpose 60 OF such II ana aii lands , now now
| with view of profit; sixth, all lands used ex
| clusiveiy in cemeteries or grounds for burying
| the dead, except such as are held by any per-
| T. pOrpOrafi0O with q
| fit or speculation; seventh, homes for the refor
! nation of offenders, almhouSeS buildings be-
longing to institutions of purely public charity;
eighth, personal property not held for sale and
| not over the value of 5000; ninth, tangible per-
! sGnal property of non residents brought into the
| District for temporary purposes and not to re-
main for period of one year if ftaxed elsewhere
| and Intangible personal property OF persons
| who may temporarily reside in the District, but
who claim their residence elsewhere, if taxed
Lands held under lease for term exceeding
| "a years shall be considered for purposes OF tax
| alton as the property of the leSSeeS, and shall
| be assessed in their names.
| ASSESSING REAL ESTATE.
| All real property shall be assessed in the name
! OF the owner, trustee or guardian. All undi-
| vded real property of a deceased person may
| until the same is divided according to law Or
| has otherwise passed into the possession of
ownership Of which is unknown, shall be
| assessed in the name OF the District OF
| Columula. Real property shall be assessed
and valued in the year 1882 and every
fifth year thereafter as herein provided.
| The Commissioners shall, on the 1st Monday in
April, 1889, and every fifth year thereafter, di-
districts and shall appoint one assessor to each
sub-district, who shall be resident thereof.
Each person so appointed SHALL within ten days
after receiving notice thereof, file bond in the
| sum OF $4,000 for the faithful performance
| of his duty, and take an oath of office.
! If he fails to qualify in the time pre-
| scribed the appointment shall be considered
| void. The Commissioners shall furnish each
| assessor map OF their respective sub-districtS,
| which shall contain an accurate list of each
tract, together with pertinent description of
| the real property situate therein; also, the
| proper blanks &C. The real estate in Washing
| ton and Georgetown is to be assessed according
| to the number OF the squares and lots thereof,
and the number of square or superficial feet in
each square or lot part OF lot The assessors are
to make their M assessments from actual view, and
| from the best sources of information in reach de-
termine, as near as practicable the value of each
separate lot or tract, also the value Of all i'm
| provements; also return the dimensions to each
| tract or lot. Each assessor shall on or before
| the first Monday Of July, 1882, and every fifth
| year thereafter make out and deliver to the
| tained in book to be furnished by the COM
/ missioners, the amount, description and value
of the real property to be listed for taxation in
| his district also a separate list of all property
| exempt; and shall estimate and return the true
| value thereof. All real property, the ownership
OF which is not known, shall be returned 'un-
fully connives at the provisions of the foregoing
| rules shall be liable to fine not exceeding $500
for each offense. which may be collected from
| his bona. The assessors are to be paid "A each
| day for period not exceeding sixty days.
| The collector, treasurer and three judicious
| freeholdels to be appointed by the Commission
| the real property, TO convene on the first Mon
| day in September, 1882, and every fifth year
thereafter. Each one to take an oath fairly and
impartially to equalize the value of the real
| property according to law. Any four of them
| shall constitute quorum. The treasurer is to
act as clerk. They are empowered to raise val
| nation and reduce the same but shall not re-
| duce the aggregate value of the real property
| below the aggregate value returned by the as
SCISSORS. The freehoders appointed on the equal
,Aing board: are to receive S. per day for their
| services. The valuation of the real property
made and equalized as aforesaid is to constitute
| the basis OF taxation for the next succeeding
| period OF live years, and until another valua.
| tlon is made according, to law.
THE LISTING OF PERSONAL PROPERTY
Every person OF full age and sound mind
shall, when required by the proper officer list
me personal property of which he is the owner
| and all moneys in his possesSion all MONEYS
invested, loaned or otherwise controlled by him
| as agent, attorney or on account OF any other
person, company, or corporation whatsoever,
| ana all moneys deposited subject to his order
ana all credits due or owing from any person
body, corporation or polite, whether in or out
OF the District all moneys loaned on pledge or
mortgage OF real estate although a deed or
| other instrument may have been given for the
same, If between the parties the same is con-
sldeIed as surety The property of every ward
shall be listed by his guardian, of every minor
| child, idiot, lunatic having no guardian.
by his father, il living, If dead by the
person having the property in charge
The commissioners are directed by the first
Monday In april, 1880, and every year thereafter,
to divide the District into convenient SUBJ dis
trictS for the listing Of personal property, mo-
neyS and credits. so that the entire District may
be assessed in a period of - days. and shall
appoint an assessor for each sub. district who
are to give security for the faithful discharge of
their respective duties in the sum of 81 900, and
shall take an cath of Office on or before the third
Monday OF April annually. The commissions
efS are to furnish the assessors the paper blanks
for their assessments. There are to be delivered
by the assessors at the usual place of abode or
residence OF every person and corporation with
In their sub. District; each person or corpora
tion upon the receipt of said blank Is within five
days thereafter required to properly fill out
such blank, and attest to It's correct
ness, under oath, and return it to the
assessor upon his demand. Any person who is
called upon to list property and who claim to
have none, either on his own account or for
others subject to taxation, shall be required by
the assessor to make oath to the truth of his
claim. The property of a corporation is to be
listed by the president, secretary or the prlnci-
pal officer thereof. Even if exemption is
claimed the person so claiming is required to
answer all and singular the interrogatOries of
the blank inventory. and to attach thereto