Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-04-22

AT last nights session OF the House the bin to
establish municipal code for the District OF
columbia was under consideration
| MR.. HUTTON EXPLAINED THE BILL
at length. He said: $50 far as the mere muni
cIpal regulations Of the District are concerned.
InioWing out OF consideration the tax question
when was the most important matter that came
| oeIore the committee, we were governed very
| nlucn Dy the recommendations of the Commits
| slOners and their subordinateA For instance
wneh we came to consider the ordinances in re-
gard 10 health We had before us the health off,
cerS OF the District, and by aid OF information
irom tneln We were enabled to draft a code of
laws 1or the government Of the health depart
ment of this District. will say here that there
| are very few changes, none OF any magnitude.
| In regard to the health ordinances which have
6een In force in this District for some time past
We nave Just passed to-day bill to
| make valid those very ordinances which
have been Incorporated in this bill
one , main defect in the present tax law relates
10 tne cOlectl0n OF the taxes. The great trouble
IN this District has been that persons would not
pay their taxes, and according to the provisions
| OF the existing law you could not force them to
90 So And Will tell you why. All you could
/ DO under existing Law was to offer or sale the
real property which was delinquent for taxes
In the beginning. when such property was put
up for sale, persons would buy it; but when they
went into court TO enforce their rights as pur-
chasers OF that property, they were met inVart
ABLY Dy decision OF the court inyalidating all
TAX tltles IL very soon came to pass that pri-
vate persons would not purchase property at
tax sales, and the District itself had to buy in
an tne properly that was sold for taxes. The
result mas been that any one who did not choose
10 pay taxes On real estate could not be forced
10 pay them. We all know that was great d.
itC. III me law The provisions OF this bill upon
tnau SUBJECT cures that evil. Some think we
nave provided too harsh a remedy That is for
inns committee OF the whole to determine Hut
IL ms ms OH is adopted man must pay his taxes
cn ms real estate or else he VIII have 1t sold ana
possession OF II given to the purchaser, with
the utmost hberality In the way OF the right of
resumption. If the person fails to redeem his
q n,IHp
come In and exercise all the rights of a land
lofd and get possession of The property
an ana ms tax title is conclusive evidence OF
the regularity Of the proceedings at the tax sale.
IN ADDITION to that provision, as the law now
stances man may have million dollars worth
o s, PERSONAL property and ten thousand dollars
worm Oh real estate, but you must make the tax
on The real estate out OF the real prQaerty,
although he has million dollars worth Gf
personal property, because under existing laws
you must look TO the realty for taxes on the
Teal state and TO the personality for taxes on
personal estate. Now, this code provldes-apd
We nave passed similar law here this session.
tliaI personal property is TO be held responsible
Iof al taxes due by any tax payer for his real or
personal property. Therefore when this pro-
e3ioh sha DE adopted there viii be no Diff
Guilty IN collecting the taxes assessed in the Dis
lllct or columbia where the persons are able to
pay the taxes There are differences am0no
me members OF The committee on the district
OF columbia In regard to the mode OF Ieyytno
Tue taxes The majority OF the. committee
decided TO tax all property, whether visible or
lNlsiole: that is, to tax all bonds and all per-
Sohal property. The minority OF the committee
were In favor OF yielding to the desire of cjfi-
ZehS OF the District TO release the tax upon the
invisible property and make it up on the visible
property, mostly in the shape OF licenses
Ihat view of the question cid not prevail baf0r,.
the committee. and the bill now before the
committee OF the whole is similar in principle
10 The law in force to-day by which all prom
erty, except certain exempted property. is
H&ole TO be taxed There was great deal OF
olhcussion In the committee on the subject of
hat Oh, r,l,Ia
rom taxation and what should not be. O;
course Eli public property belonging either to
ID one ieaegal or 10 the District government is
exempted from taxation. Then came the nuas
tion as to what should be exempted of nrOn
trly belonging to religious and eleemosynarg
fhs.ltq ht, The committee finally decided
church property used for church PURPOSES ana
property used for the endowment and SUPPORT
OF o., nee schools, and the property OF purely
Charitable institutions. and exempt none other
mat would leave all church property not used
lor purposes of actual worship and the prop
cry eiGooS 3l , schools OF private Character
property OF Odd Fellows and Masonic institu
lions, and institutions of that class, to be taxed
IKE IKE lne properly OF individuals. The commit
Zee thought it was right that that Should b.
done. 1t is proposed to tax college for this
reason: II a person comes here to the city of
" h and starts school, in the opinion
more reason why he should be exempted from
Ca&atl0n than for person who comes here
ana starts merchandising business for the
one may De profitable business as well as the
other, and one Is equally liable with the other
not TO Ge profitable
Mr.. NEAL on DISTRICT TAXATION.
Mr; Neal In discussing the bill, said:-.We |
provide in this act all the railroad companies |
occupying public grounds or which have The |
use OF the streets and avenues OF the city. shall |
pay taxes upon those grounds at a fair valuation. |
ana snail Oe taxed for the use Of the streets at
Whatever it may be considered WORTH nv Of
llcers having the enforcement Of the law. Now |,
as an illustration OF the character OF this Law
f aEu me manner IN which 1t has been enforced
heretofore, q gentleman told me that the tax
assessor came TO his house and stuck notice
OF Tax under his door, but he never paid any
attention TO it. and was never called upon 10
pay any tax. could show many other Illus
tfall0nS which point to the necessity OF some |
amendment in the law In that respect. Now.
TINS 6lll Is denounced by some persons here In
uon, as an inquiSitOrial measure in It's charac-
Ter, or. as some of them call il, a Draconic law
III Is lnqulSorlal In Its character SO far as per-
sons are concerned who will not do their dlty |
as good citizens. Where such a class OF people
is 10 be dealt with the laws are and should be
Draconlc and inquisitOrtal In their character,
pee because s., such x are the only laws which
90 not bear harshly upon good citizens.
All laws bear harshly upon bad citizens,
the subcommittee reported in favor OF making
some considerable changes in reference to the |
exemption OF properly in the District For in
stance, we cut down the exemption from 500 to |
sZUo mat exemption or $500 amounted practi-
cally to 5, 900 in its operation. The experience
OF Ohio, which had fixed the limit at $500. was
so satisfactory that the legislature at the sue
ceeding term. reduced the limit to $50, at which
1t has remained for the last twenty years, and
has proved to be entirely satisfactory. The sub.
committee favored the following exemptions
from taxation, which the committee subse-
quently modified, as will be seen by reference
TO the pending bill: First. The properly of the
nlte0 states and OF the District. Second The
tDicOran Art Gallery. with the works of ART
conf aimed therein, and oil real estate now own
ed Dy the trustees OF said institution. Third.
The Soldiers Home property. Fourth All
church 1 buildings, held and used exclusively for
relglolls worship, and the books and furniture |
tnefeln. We did not exempt the real estate OF |
the various religious denominations but
the buildings, for it Is notorious |
fact that liz this city a large amount |
OF real estate is held by churches more |
than is necessary for the full and free en-
Joyment OF the religious exercises of the de- |
nominations to which they belong. Fifth. All |
chartered institutions Of learning and all build |
ings and personal property held and used exciu- |
s1yely for the purposes OF such Institutions and |
all lands now owned by such institutions OF |
learning not used with view to profit: Pro- |
rtded That all property, real and personal, the |
rents, issues, and profits OF which are used eX-
clusively for the endowment Or support of insti-
buttons for the free education OF youth shall be
exempt from taxation as long as such property, |
or the rents issues, profits, and income thereof |
shall be used and applied exclusively for the |
support OF free education" Now, / am free to |