National Republican. (Washington City (D.C.)) 1872-1888, 1880-01-07
HOW WE ARE TO Be TAXED.
A Plan for Raising the Districts
Revenues Devised.
Result of the Deliberations of tho House
Sub Connittec-A Sweeping Personal
Tax Proposed-Inyisible Property
Not Exempted-How the Per-
sonai Impost Is tn he
Levied and ColloC cd.
Taxation In ti,o plstrlot of co,nmhIn.

Taxation In the District of Columbia.
The sui. Committee Of the House District
Committee on revision of District laws yester-
day ended their labors, having finished the
consideration of tho sections relating to tax
alton. In framing these sections tho sub
committee followed out two ideas, that every
person should contribute to the support of the
Government in proportion to his worth in real
aud personal property and that as little om-
bsrassmcnt as possible should DO thrown
around the trades, pursuits and professions Of
citizens by the imposition Of special taxes.
The code declares that all real and personal
property in the District, whether belonging to
individuals or corporations, Is taxable prop
orty except the following which shall be
EXEMPT:
First, the property of the United States and
of tho District second, the Corcorau Art Gal
lcry, with the works OF art contained therein
aud all real estate now owned by the trustees
Of said institution third, the Soldiers Homo
property fourth, all church buildings held
and used exclusively for religious worship and
the books and furniture therein; fifth, all
chartered institutions of learning and all
buildings and personal property held and used
exclusively for the purpose OF such institu.
tiuns and all lands now owned by such nsti-
buttons of learning not used with view Of
profit sixth, all lands used exclusively in
cemeteries or grounds for burying the dead
except such rs are held by any person, COM
puuy or corporation with view to profit or
speculation seventh, homes for the roiorma-
ton of offenders, aims houses, buildings be-
longing constitutions Of purely public charity;
eighth, personal property not held for sale and
not over the value of 500; ninth, tangible
personal property of non.rcsidcnts brought
into the District for temporary purposes and
not to remain for period OF ono year IL taxed
elsewhere, and intangible personal property
of persons who may temporarily reside in the
District, but who claim their residence else
where, If taxed elsewhere.
The term personal property" shall be held
TO mean and include stock in public funds, in
Guiding all United States, State, county, Dis.
trict, city or town stock or bonds not exempt
from taxation by the laws Of the United States;
the capital stock Of incorporated companies,
| the capital Of unincorporated banking assoCia-
! tiOns or institutions, money on hand stock in
! trade of merchants, manufacturers, mechanics
or tradcSmcu all tangible property not in
Cludcd in the deposition Of real estate; all in.
| tcrosts shares or proportions in all ships OF
/ other vessels, aud credits of any corporation
or individuals after deducting therclrom the
| bona fde indebtedness; all wharf structures
and all other buildings located on streets OF
other property OF the United States The
usual method of assessing real estate
is prescribed, and it is provided that
j
frcehoders to be appointed by tho Commits
sioners shall compose
A BOARD or EQUALIZATION
of tho real property, 20 convene on the hrs
Monday in September, 1882, aud ever.
fifth year thereafter; each one to tax,
an oath fairly and impartially to cqualize tn,
value of the real property according to law
Any four of them shall constitute a quorum
The treasurer is to act as clcrk. They are en-
powered to raise valuation and reduce tn
same but shall not reduce the aggregate yalu
of the real property below tho aggregate valu
returned by the assessors. The ireeholders az
pointed on the equalization board are to receiv
| ) per day for their services. The valIatiO
of the real property mado and equalizod a
aforesaid il to constitute the basis Of taXutio
for the next succeeding period Of five years an
until another valuation is made according
law.
Lands held under lease for q term ca
cecding fourteen years shall be considered fU
purposes Of taxation as the property Of lessee:
and shall be assessed in their names.
Every person of full age and sound min
shall, when required by the proper oticor,
LIST THE PERSONAL PROPERTY
OF which ho ID the owner, and all moneys il
his possession all moneys invested, loaned o
otherwise controlled by him as agent, attorne
or on account Of any other person, compnn
posted subject to his order, and all credits du
or owing from any person. body, corporatio
or polite, whether In or out of the District
all moneys leaned on pledge or mortgage
real estate, although Il decd or other instru
ment may have been given fOr the same,
between tho parties the same is considered {
surety. The property Of every ward shall
listed by his guardian Of every minor chilC
idiot, luuaLic having no guardian, by h
father if living; If dead, by the perso
having the property in charge. The Con
missioneYs are directed by the first MOI
day in April, 1880, and every year thercafte
to divide the District into convenient SUI
districts for the listing of personal propert
moneys and credits, so that tho entire Dstri
may be assessed ina period of - days, au
shall appoint an assessor for each sub-distriC
who are to give security for the faithful dl
; charge of their respective duties in the sum
81 600 and shall take an oath OF Office on
before the third Monday of April annual
The Commissioners are to furnish the assesso
the paper blanks for their assessments. The
are to be delivered by the assessors ut ii
; usual place Of abode or residence of every pc
sou aud corporation within their sub-distric
each person or corporation upon tho receil
of said blank, is, within five days therealte
required to properly fill out such blank an
attest to its correctness, under oath, and +
turn it to the assessor upon his demand. An
person who Is called upon 10 list property an
who claims to have none, either
his own account or for others su
iect to taxation, shall be required
the assessor to make oath to the truth Of h
claim. Tho property Of a corporation Is to
listed By tho president, secretary, or the pril
cpa officer thereof Even if exemption
claimed the person so claiming Is required
answer all and singular tho iutenogatoncs
the blank inventory, and to attach thereto d
affidavit in support Of his claim lOreXemptio
For any person who or corporation whc
9 shall willully omit 10 make such return,
shall make false answer thereto, or refuse
j verify tho same under oath, the assessor
such case Is directed to ascertain otherwise
. nearly as may be, the amount and value of 81
property for which in his opinion he Is liub
II to be taxed, and for this purpose the assess
y may examine Ola oath any person whom he N,
suppose 70 have knowledge thereof aud nal
due return Of all property with tho value Nc
chants under tho act are deemed to be those e
!, gagged in bringing or receiving merchandise
- the District for the purpose Of being sold, and
a shall make out aud deliver to tho assessor
~ statement Of his other personal property whit
ho Is required to make out aud doliyer;
shall also state the value of tho property a
pertaining 10 his business as merchant, viii
ho shall ascertain by taking the average val
ID 0. 4N.f IL. -