Evening star. [volume] (Washington, D.C.) 1854-1972, 1882-11-25


Guided N the fOOtinEs.
The assessments for special improvements are
still in process collection, but are paid rather
slowly. The Congressional action, heretofore
taken IN permitting the revision and reduction
OF this tax and the abatement of interest, has
not had the effect of stimulating payments gen.
orally, but rather the reverse. DelinQuents still
hold out IN the hope of further concessions.
The acts OF Congress of June 10, 1878 and
June p, 1879 authorized the revision and correc-
tton OF an erroneous or excessive tax The
organic act, under which the original tax was
levied. directs the assessment of q reasonable
proportion, not exceeding one-third of the total
cost. In the revision it has been found that
this limit was rarely exceeded. The strictly
erroneous" tax was comparatively insignificant
IN amount The reduction rests mainly upon
the Interpretation of reasonable proportion"
Of the total cost. In order that the terms of the
acts authorizing the reduction Of the tax may
apply to any case, it is necessary that the oriei-
ma! eYeTcise VI discretion, in fixing this proper
stleR.. ssaA be deemed to have made the tax
stEeessive. From this results mainly the re-
suIseti0n-' code OF rules for revision was
adopted. embOdying the views of the Commits
eioners as TO a reasonable proportion of the cost
70 DE assessed. and these have been applied as
uniformly as possible. 1t is possible that the
rules are not perfect. 1t is cOntended that they
are not But under these rules the revision of
the special tax has been completed with a re-
sulting loss to the District OF Columbia of
VI .351 1852, and delinquent interest at ten per
cent dating back from five TO ten years
SPECIAL TAX FOR SPECIAL BENEFITS
1t is still urged. very strenuousy By interested
larties aud their agents, that the tax rests une-
qHslls and Therefore unfairly. upon delnauents
And further concessions are asked The arru-
ment is plausible but unsound. The amount
OF the tax is now, in every instance
Tar within the legal limit. and
to this standard only can a
Claimant lawfully appeal. The absolute
equalization of the tax is impossible 1t has
been earnestly attempted in the code of rules
adopted, and is attained within reasonable
limits III the process be continued indefinitely
there will be a continuous issue of drawbacks
first to one class, then to another. as either
Complains in fefH aif1 the result will be the
same as In the famous efllsazstiOn case which
Il recorded by Ksop.
1t is to be remeni!sssd RAt.Ais is not a gen.
era tax, the annullp.esst Gf AGA would relieve
equally all taxi .ssrsl GEeahe District of
Cotuinbia. butiaffefyHi tau dive from favored
class ior special ii 3 xeeeiS.sci. 1t is debt
Que from this eiass OF PeofIe to the tax PAYERS
ei the District of Columbia and all that is left is
needed TO take up outstanding obligations of
the District of Columbia to which the debt is
pledged. Whatever has been, or NAV be for
given OF this debt is direct loss to the District
treasury and an additional burden upon the tax
payers.
The report of Mr. W. o. Roome. transmitted
herewith. gives in detail the status of this mat
Yer, and the following is a condensed exhibit of
The condition OF the special Improvement fund
psedged to the redemption of the OUTSTANDING
special Improvement bonds on Ootohar 49,
1SS2 AA''i'
Vnc0ilected tax which will be avail
aoie Tor such redemption, II co.,
teetsd jH cash ......... s6-o ost OK
Outstanding drawback certificates
which must be received in payment
OF this tax. If presented. $40 75l 80
Drawback certi ficates
ready for issue which
must be received i'm pay
nent of this tax, if pre-
oeItcu III, g61 30
- 14o.71s SIS
Net asset. less accumulated in
terest the amount of which is not
i. ascertalned ..........-; 1851 1856 10
. per cent Improvement bonds with
accumulated interest outstanding GOO 200 90
Margin less accumulated interest
on delinQent tax ......... SIS SSo On
The accrued interest approxinates s 3S5 600 90
The bonds now draw six p cent interest
only. the lien certificates representing the de-
Ananent tax draw ten per cent. So, the only
ususef 10 De dpprehended IL the further re-
auction OF the tax and the issue of more draw
backs.
THE DISTRICT WATER SUPPLY
The water supply Of Washington and George
town has been literally provided for by the s<t
Of Congress, approved July Is, .lSSagEhish an
peopriates 81, Ass, 1880 tor the completion Et
the dam at Great Falls, the construction of a
suitable aqueduct from distribu0Qa reser-
Voir to q point on the hinh IA I09 IA mM
boundary, near 9th street extentsslisssyH6 bSsA
construction at this point of an atG 5 o6fs1s =
ervoir. When this work shall have he..,l-coS ~.