Evening star. [volume] (Washington, D.C.) 1854-1972, 1881-10-29
PCS. 2950 9 charged to appropriation for 1878 9
and 1879 so
includes sewer and surface work.


includes sewer and surface work.
SPECIAL ASSESSMENTS.
The revision of the special assessments has
been completed in accordance with the acts of
Congress, approved June 10. 1878. and June g.
1879. The detailed statement will be found in
the report Of Mr.. Wm. o. RoOme transmitted
herewith. The net result of the revision is as
follows:
Original assessments. .........$ 81, S75. SAG As
heyised do .............. S,7ll ,6699 "
Difference. .....................311 63 $40 50
In cases where the revision increased the
assessment it has been held that the original
and lesser assessment should stand. The aggre-
gate decrease is therefore the net loss and is
$l24O, go. IA. leaving collectable or paid on the
revised assessments. %, 635, 021. 81.
Interest is also due upon the unpaid assess
ments.
In the annual report of the Commissioners for
1875 il was estimated that the amount of special
assessments yet to be issued was (approxi-
mately) - $3.50 There had then been is
sued IS. l5O.O59.47 Total, S5, Do. 695. is. Upon
this predicated an available surplus. after
the redemption of the per cent Improvement
bonds, of 1.6S9. Si4. a. After that date and
prior to the reyiSlODS authorized by Congress
the amount of the original assessments fell
short of the estimated amount by 1858 las. II.
The revisiOns have reduced them 81 $40 525 IA
giving total loss of 81 500. 6I3. IS. 1t would
appear therefore, that the surplus estimated in
1873 has been nearly absorbed, as to the princi-
pa, by the reyisons.
The books of the special assessment office
snow balance of uncolected tax, originally
pledged to the redemption of these bonds of
t6S4. Isl 50. upon which interest at 10 per cent
In due from the various dates of the lien certih-
Gates. beginning with A. ID. 1913. This interest
will continue to run at 10 per cent until the tax
"Raia- NO, ,,,..,.,,,. g.. ,,,,.. :,
assessment Office a statement of the per cent
bonds. but it may be assumed that the amount
outstanding, including principal and interest,
will not exceed 5000 The interest is now
running at per cent, the bonds having all ma
tured.
II is to be remembered. however that the
acts of June 10, 1873. and June %, 1879 have
virtually negatived the law, which pledged the
special assessment tax, colectable after May %,
1866. to the redemption of the per cents, by
making drawback certificates receivable in pay
ment of this tax Up to this date there have
been received .244, 1872 Al of the drawbacks.
There are outstanding drawback certificates
amounting to $3.50 249. So which are receivable
ut any time i'm payment of this tax, and for the
redemption of which there is no other provision;
and other drawback certificates ready for issue
receivable also at anytime in payment Of
this tax. and not otherwise redeemable amount
ing TO Sl05, $50 50. The former draw no inter-
est Upon the latter interest is claimed. OF
the former S10O.OO more may issue
made to delinquents in this tax unless other
provisions shall be made for the redemption OF
the drawbacks and bonds
There has been presented to Congress, with
each annual report of the Commissioners since
1873 an approximate statement of the account
OF the United States with the special improve
ment tax The reyisiOns having been COMPLETED
II Is found that the amount chargeabe to the
O"'.eu States II So.14, 1O1 ~
Credited by appropriations. -...... 3. 522 936 Is
Balance to credit Of the United
States Observation-Disclosures. S19S,22S 10
The rule of appOrtiOnInent has been to place
Che United States in the attitude of the District
government with respect TO the improvement
wherever United states property frOnted upon
the line. If the United States owned upon
both sides OF the street or avenue where i'm
proved the whole cost was charged to the gen.
eFal government IL upon one side only five
siythS of the cost charged to the general
government, leaving one-siXth, as contemplated
BY law. to be assessed against private property
adjoining and Immediately benefited.
Specific acts making appropriations to pay the
proportional part of the United States have
been passed since 1871 pursuant to estimates
based upon this rule 1t may, therefore, be as
eumed that the basis of adjustment has had suf-
hciently the attention and sanction of Congress
and that credit should not be given the United
States upon this account for other than appro
priations specifically made for this purpose.
Concurrently with the street improvement:
and laying of small lateral sewers, the cost Of
which il the basis of the special assessments &C
tually made. there was undertaken by the board
Of public works the construction of certain large
main sewers, of which the principal items o
cost will aggregate 81 9iS $3.50.
To apportion fairly the cost Of these the board
OF public works levied a tax differing in method
and proportion from that for the street improve
ments- The city was divided into its severa
natural drainage areas. and each area assessed
IN advance of the completion of the work, FOL
the cost of The corresponding system of drain
age required at an uniform rate per square foot
more equitable distribution Of cost could mo-
be made, but authority of law was wanting fol-
the laying of the tax in this manner.
The action of the board OF public works wa
Set aside by Congress, the portion of the ia,
Collected was required To be refunded. and tn,
sewerage certificates to be redeemed. The burden
"a thus lifted from the shoulders OF the bene
ncaries anu settled upon those who were not
AS al vi TINS was merged in the general fundins
Vi noaling debt into 3.65 bonds of which thu
Chtea states assumes one-half the payment Il
would appear upon superficial examination thai
the United States should not be febted ma,
Ms special improvement account with anv mar
OF this expenditure, because of equitable con
oiderations.
careful consideration of all the facts an
pears to indicate the contrary The presen
organic law, which took effect in June. IS7S
assumes for the United States one-half the deb
Of the District OF Columbia as existing at tina
time. IL ii could be shown that an eduj
Table balance was struck in this, then the spe
ciai account Tor Improvements would be equita
bly, credited with that element of the funded debt
80 assumed. The report of the Commissioner
OF the District Of Columbia for lS7