The Evening critic., 1883-01-16
The New Tax Bim for the District.


The New Tax Bill for the District.
Upon an examination of the new tax
bill, which has been preparedby Mr.. White,
clerk of the Senate District Committee, and
introduced on Thursday last by Senator
Butler as an amendment to II. r. 1920 and
$3.50, the advantages over anything yet
presented for practical working measure
are apparent. 1t provides an entire work
ing machinery for the assessment and col
lection of taxes, and while offering the
usual inducements to persons who desire to,
and will pay their taxes it provides for
stringent penalties upon those who refuse,
and for the rigid enforcement of
the collection of taxes by law. 1t
provides definite and specific times
for doing certain things, and says how
they shall be done. 1t provides for the an
nual correction Of values with boards of
equalization to hear any complaints prop
erty-holders may have to present. against
unequal valuation. 1t endeavors as near
as may be to hare each bear only his pro-
portionate share of the burden of taxation
and thus tighten it generally all around.
1t requires more thorough and system
attic return of the property of railroad
corporations for taxation, so that those who
are enjoying the valuable franchises granted
to them shall not escape from paying their
full share of the public burden. 1t pro-
vides for change in what we think has
been crying evil, and certainly a great
Inconvenience to the public, viz, the listing
of property upon the books numerically in
stead Of alphabetically as heretofore. The
taxes assessed against piece of land should
show ON the books primarily against that
tract, regardless of ownership, and it should
necessarily take but few minutes to as
certain from the books the condition of any
tract in respect to taxes, due or otherwise,
whoever may be the owner, and this can
only be done by the plan suggested, which
we deem valuable one. The bill also pro-
vides for the Auditor, the accounting
officer of the District, keeping full record
in behalf of the District of all matters in
connection with the levy, collection and
legal enforcement of the collection of taxes
on real estate. 1t gives fifteen days
additional time, to wit, to the
18th of December, within which to
pay the first half. If the one half
is not paid by that time, the whole is due !;
thus enabling the authorities to distran
for the whole of personal taxes in arrears
instead of in two installments, as hereto.
fore. This, we think, is a decided improve
ment. The features of the bill pertaining
to the sale of real estate for taxes in ar
rears seem to have for their object the
granting Of the best possible title or lien to
the purchaser at tax sale, thus offering a
special inducement as an investment to
Others to pay the taxes If the owners will
not. Under the present law no provision is
made for the clearance of the books of the
District by assignment or otherwise in case
the District becomes the purchaser at tax
sale, except to the owner by redemption
but this bill provides for assignment
of the interest of the District t.
any individual, and in case redemptions OIL
assignments have not been made within
three years from date of sale, provision il
made to clear the books of the Distric
theiefrom by auction sale. Another pro
vision is that the holder Of a tax deed maN
elect to regard it as lien and foreelose i
in court of equity with all costs OF suit
On the whole, we regard the bill as a wise
practical working bill and one that will
commend itself to the mind of every fai
and honorable citizen and property-holde
of the District.