Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-04-24
The New District Municipal Code.
DISCUSSION AND ACTION IN THE HOUSE LAST
NIGHT.

NIGHT.
The OIL to provide new municipal code for
the DlStTlct OF Columbia was further constd-
cred In the House last night. An amendment
was adopted requiring the board of e0uaIiZafion
OF assessments to complete their labors ithia
five dollars for each day of actual service When
the section in relation to the taxation OF rail-
ToadS was reached an effort was made to strike
ttoR OF the real property shall be included pub
lie grounds occupied by said railroad company
IL was argued by Mr.. Conger and others that
ST was ssne aa % Se g m
Potomac Co. as an tnducement ID construct
their road to and in the city. The amendment
more pages of the bill. making In all sixty
seven pages gone through with.
THE DEBATE ON TEE TAX SECTIONS
was very interesting. Mr.. Neal, in explaining
said: The District of Columbia is divided into
ten sub-ctstricts, and each OF the sub-districts
mas an assessor, who is sworn to appraisc the
money. Now If the assessors should make a
mistake and should appraise the property OF the
gentleman from Massachusetts a little too high
and appra1Se my property little too low they
Will equalZe 1t by taking it off him and putting
1t on me. II one of the assessors, In the opiniOn
OF this board OF equalization, should apprase
rate OF valuation, they will add TO it. and take
it Of the other sui districts. In that way they
WIN VII eaaaize the valuation of property all over
Mr.; Van voorhis.-Suppose they do not find
any thing to add to.
Mr.. Neal:-They will find it. They will take
the whole property of the District and ascertain
from all the information they can obtain what
the valuation should be, and level it up and
leVel IL down as may be required.
same. VIZ
Mr.. Neal-f you should allow these gentle
men to reduce the aggreg ate valuation the con-
sequence would be that the property-Owners All
no TO
from day to day to reduce the valuation OF their
property.
Mr.: RobInson.aThere is always difficulty
about taxation. People are unwilling to have
taxes put on them, and suppose the assessors
VIII not have welcome duty to perform Now.
throwing out Of view entirely any complaints
or alihcu!tles that may arise, you want to get
at the cash value of the property; that is what
you are after. How will you fix it? There is
the market value OF the property, the cash
the lands in this District. Let the assessors de-
term1ne that value. If it is found that they
nave nave put my property 5000 or $4,000 too L1gh
nave right to have the valuation reduced 10
lne proper amount. am not to be deprived of
that because they have fixed some other vaiua-
tlon IN Such way that they cannot reduce
mine without reducing the aggregate That
would be an absurdity. They can only tax me
what Is the true value in money OF my properly.
I IN have no right to tax me on valuation OF
Slo,O00 more than l am WOl IN because they
have made bunder somewhere else. Again. il
Is said that they must eQualize 1t by putting On
the valuation Of other property What they take
OH nine Not at all. Ny neighbors Jones and
Smith do got want the s.. 099 or $4,000 taken
from my valuation put on theirs. They would
complain OF that. Nobody wants the extra sum
put on his valuation.
Mr.. Wflber.-SuppoSe that in these districts
where the assessors assess the valuation OF the
property suppose each one assesses in his
own dlstrict--suppose that one assesses the
property IN his district at a much lower rate
than the assessor OF another district assesses
the property in his district. II the one assesses
at much lower rate than the ether we want IT,
equal1zed SO that each district viii be assessed
alike.
Mr.. Robinson.--I cannot see the least diff
culty even with the ten-district system. If the
v ,tl as made upon the property Of any
Iectified by the board; that is, bring 1t up or
carry 1t down to the true value. This Is the
common sense Of the thing.
THE LISTING OF PERSONAL PROPERTY
When the 14th section was reached touching
lne Dstng OF personal property, Mr.. Price, OF
Iowa. said: see that that fist embraces all the
money and credits that man has. Now, sup.
any provision made for that?
MI Neal.-ProvlS10n is made in this chap ter
Iurtner on for the deduction OF his debts. wish
persons present that this code is perfect.
Mr. P1lce.-Then | may be permitted to say
70 my friend from Ohio that 1t Is the only per-
feet thing have ever been able to find Laugh
Mr.. Neal am glad to be able to say to the
gentleman then that he has at last been able to
find one perfect thing.
word merely to say that according TO the view
suggested by the gentleman from Ohio MR.
Neall we should all hold our peace until we get
through the bill, and not avail ourselves of any
opportunity OF making or offering an amend
ment. ! submit that 1t is not quite fair to u.s.
we might as well go home and let the District
this perfect bill. If it is all right let us Know
it in advance that we may pass IL and 60 home
If this is perfect volume do not know how
we can offer amendments to it. [LaughterI.
SPECIAL IMPROVEMENT TAXES.
To the 1S5th section Mr. SANFORD offered the
following amendment: Nothing in this title
contained shall be held to apply TO special as
sesSments heretofore made, or to change or
he SAID: dependent as the people Of the
District are upon Congress for wise legislation
we SHOULD be careful to patiently consider laws
providing for taxation and see to it that they
are at least justly and fairly dealt by. If by
Impotence or inadVertence we impose upon
them unequal and oppressive laws we will not
lence to every propriety attaching to ourselves.
In this District we have the un-American eX-
hlDltlon or the power to tax without the right
Of OF representation. 1t is the only spot in this
land where the laW-rnsker can impose burdens
IN the presence of absolute silence from those
who are to bear the burdens. Now, sir, a cas-
ual view OF the various acts providing taxation,
in the light OF recent decisions OF the Supreme
court, will convince this House that the action
proposed by this section will be exceedingly
onerous to the taxpayer. Laws were passed
IS far back ASSIST authorizing the assessment
of special-improvement taxes, under which one
third OF the expense OF paving the the streets
imposed on real property adjacent. During the
extravagant era succeeding. these assessments
were imposed TO the extent almost OF Confsca-
t0n. The citizens Contended these assessments
were not only excessive but illegal. NotWth-
standing this contention, taX-lien certificates
were issued and bought by spectators at com
paratively nominal amount. The Taxpayers
sought by injunction in the courts TO protect
themselves; but during the progress of these
suits Congress passed two acts which the courts
held validated the assessments. Congress then
by law authorized revision and correction by
the comm lssiOnerS, which Is now being done.
Now, this section comes In and provides
that the purchaser at any sale hereafter made
for taxes shall have title so sacred that no
contest shall be made against 1t unless the tax
payer pays into court all taxes, fines, and pen
altieS, including costs Of court, which sums shall
be paid to the purchaser by the court If the de-
PENDANT succeeds in his contest. He has also
the summary remedy which the law affords
landlords against tenant whose term has eX-
pired. violate no proprie ETY. in saying that in
committee l made this assertion, and the chair
man was candid enough to admit that the Sec
ton did apply to these special assessments
And though the sale is to be hereafter, yet the
assessment, together with interest, cost, &C..
have already been made and accruing during
the past seven or eight wears Now Mr. Chair,