Evening star. [volume] (Washington, D.C.) 1854-1972, 1882-11-29
DISTRICT TAXATION AND ASSESS
MENTS.
New Bills Prepared for Congress-.
PROPOSED CHANCES IN METHODS OF TAX CoLLEc-
TIONS AND ASSESSMENTS

PROPOSED CHANGES IN METHODS OF TAX coLLEc-
TIoNS AND ASSESSMENTS
Hon. II. s. Neal, chairman OF the House commit.
tee on the District OF Columbia, in an interview
recently printed in THE STAR. indicated his pur-
pose to draft and present to the House of Repre-
SentatveS on the first day OF the coming session
Dll!S 10 provide for the collection OF taxes In the
District of Columbia and for a re-valuation OF real
e5tite in the District. Mr. Neal has completed
these bills and has submitted them to the Com.
missioners OF the District, who heartily approve
or their provisions. The will both be introduced
in the House on Monday next
NEW BILL FOR THE COLLECTION OF TAXES
The bill to provide for the collection of taxes
covers thirty-six sections, and Is subdvided into
Tour chapters. The final chapter Is devoted to the
collection OF taxes and covers fifteen sections.
Under its provisions the lien for taxes assessed
attaches to all real property subject to taxes on
the first OF July annually to continue until sue h
taxes are paid. One-half of the tax levied annu-
ally Is made payable and due on the 1stof Novem-
Der In each year; the other half on the 1st of May
next following. The collector after receiving the
duplicate tax assessment is required to advertise
that he Is ready TO receive taxes. II One-half OF
the tax Is not paid before the first OF December
each year, said inStalment is to be declared In
arrears ana delinquent, and a penalty OF one per
cent Is TO be added for every month it remains
delinquent. In case OF non payment the collector
IS TO distrain and sell at public auction on five
days notice.
The second chapter of the bl covering twenty
three sections, is devoted to delinquent sales. 1t
IS made the duty OF the collector TO prepare list
OF taxes delinquent on the 1St OF July, annually
ana within fifteen days thereafter publish the
same In pamphlet form, not less than 5000 copies
ana In ad iition to advertise, In the regular issue
OF all the daily newspapers published in the Dis
tTict twice week for three weeks that said PAM
plet has been printed and Will be delivered to any
taxpayer applying therefor. II the taxes. TO-
ra NO natI n
prior to the day named for SALE the property is to
De sold at public auction on the first Tuesday of
OCTOBER TO continue from day to day until all is
sold, the collector giving to each purchaser GER
ul1catc or sale. If the property Is not redeemed by
the owner within two years from the day Of sale,
oy payment TO the collector for the use OF the
holder OF the certificate or the amount for which 1t
was sold and 10 per cent per annum, together with
an as5fssmentS taxes, penalties and interest since
said sale, deed is to be given by the Commissioners
10 the purchaser, which Is TO be admitted and held
10 be pr1ma Tacie evidence OF good and perfect
sales.
The third chapter of the bill, covering seven Sec
tons, is devoted to forfeited lands 1t provides
mat no property shall be sold for an amount not
su1lclent TO meet the tax penalty and COSTS If
the bids do not cover the tax and costs the Dis
trlct Commissioners are to bid in the property and
i! hol redeemed In two years Is to be forfeited to
the District.
The fourth chapter Is devoted to general pro-
VISIONS, and provides that IN case any valuable or
lasting improvements shall have been made on
any real estate sold under the provisions OF the
act, SAID real estate shall not be restored to the
person recovering possession by redemption or
Judgment, or order OF court until he shall have
paid or rendered to the adverse party the value
such improvements If the parties cPnnot agree
as 10 Sucn value such proceedings shall be had I'm
relation thereto as may be prescribed by law for
the rellef or occupying claimants. In the absence
or any statutory provision such proceedings as O.
court OF equity may prescribe.
NEW BILL FOR THE VALUATION OF REAL ESTATE
The bill for the valuation OF real estate
covers fourteen sections It provides that all
property shall be assessed In the name of the
owner, trustees or guardian. Undivided real prop
erty OF deceased person may be assessed in the
name Of the deceased person until 1t is divided ac-
cording to law. Real property is to be assessed
in the year 18S3 and every third year thereafter
The commissioners on the second Monday In
March, 1889 or as soon thereafter as practlca bla
anu every Third year thereafter. are to divide the
DlSlrlcC into twelve SubdistrctS, and appoint one
assessor Tor each Who shall be a resident thereof
The assessors are to give bond in the sum of
$1,000. In washington and Georgetown, is to be
assessed according TO the number OF the squares
and lots thereof or parts OF lots and upon the num-
per OF square or superficial feet in each square or
lot or parts OF lot; and in the county the aprI-
cultural lands shall be assessed by the acre and
suburban lots by the square foot as I'm the cfty of
Washington The assessors are to make their re-
turns on or before the 1St Monday In June 1891
The assessor OF the District and the assessors are
10 co impose board OF equalization of real prom
erty, and convene on the first Monday OF July
ana every third year thereafter All assessments
ana equaliZati0nS are to be reported to the Com
missionerS on or before the first Monday In Au
gust OF each year In which the assessment Is made
Tue assessors are to receive five dollars day for
thelr services, not to exceed hundred and ffty
days III the assessor OF the district shall learn that
any property liable to taxation has been omitted
from the assessment for any previous year or
years. or has been 50 assessed that the assessment
was VOID, ne Is required to assess such property
Tor each and every year for which 1t has escaped
assessment and report the to the collector OF
taxes. who shall at once proceed to collect the
taxes so In arrears as other taxes are collected In
the dIscharge or his duties as a member OF the
BOARD OF equalization, the assessor OF the District
is empowered TO administer oathS or affirmations;
to summon the attendance OF witnesses, ETC.; and
any member OF The Metropolitan police force or
Die OF the District may serve subpGnas in
MS behalf. Any person who shall knowingly
make Ialse oath or affirmation shall be guilty OF
perjury, and upon conviction thereof be punished
In accordance with the laws In force for the pun
lshment or perjury.
PROPOSED NEW LICENSE BILL.
The bill regulating system OF license for the
District has not yet been prepared by Mr. Neal.
but he is hard at work upon it. His aim will be to
exempt therefrom all trades and occupations save
such as In whole or part require the surveillance
OF the police.