Evening star. [volume] (Washington, D.C.) 1854-1972, 1886-12-06

This balance IS composed as foiiows saSiss5 70
general expenses. s642 S3O.I3; completion OF sew
erage system, 81, 1850; water fund.- $685. 546 20;
special tax fund, s., 1907; Washington redemp,
tificates, s,sis63; redemption OF assessment GER
tificates, Ss7253; guarantee fund d. c. contract
ors act June IL, 1873, 81, s7i.4; pOlicemens re-
lief fund, $4,S7S29; nremens relief fund, 81 O63 81;
redemption OF Pennsylvania avenue paving Ger.
tificates, S919.29; filling grounds south OF the
Sap1e SINS: sales ale q public $40 H.
sac, OsO.35.
taxes for which the District claims credit have NOT
been entered as part OF the District revenues be-
cause the Commissioners have not yet been in
formed oy the First Comptroller that credit there
for had been given, and they therefore are not in
cluded in the above statement: but the provision
In the District appropriation act Of July g. 1886,
seems TO have so plainly Indicated the purpose OF
Congress In the premises that the Commissioners
anticipate no objection by the accounting officers
OF the Treasury TO this credit.
The justice of this legislation and the Intention
OF Congress In passing 1t seem very clear to the
Commissioners. Under the system OF taxation for
street improvements made by the Board of Public
Works, the private property adjoining and spe-
cially benefited by those improvements was
charged, pursuant to law with one-thtrd OF the
cost thereof and the District OF Columbia and the
United States were equitably chargeable with
the remaining two-thirds In equal parts These
50 maTv errors that Congress- In response TO the
general complaint OF their inaccuracy passed the
asss y nnS 1 lss go 81 stats at Large vol 20
II, p :6), which authorized the Commissioners TO
revise and correct them and issue drawback GER
tlncates ior the amount OF those taxes paid In
excess OF the amount found to be due upon such
revision In order TO give these drawbacks a
marketaole value they were by the last-men-
TONED law made receivable for all special taxes
and all general taxes due prior to July l. 1877
Congress also, by clause In the District appro-
vol q, p. 46t9, and subsequent District appropri
alton acts, provided that One-haIf OF the amount
OF these drawbacks received In payment OF gene
raj taxes shall be regarded as part OF the feve-
nues OF the District.
Every dollar Of these drawbacks used in nav.
ment OF general taxes prevented the payment of
that amount In cash, and as those draWbacEs 81
used were Afterwards valueleSs to the District the
revenue from taxes was thereby reduced to that
extent, and the District was thus compelled TO
bear the entire loss OF the amount OF errors these
drawbacks represented, while it Justly charge
able with only one-half OF that amount at the
most. 1t was In recognition OF this Injustice and
OF the obligation OF the United States TO assume at
least an equal amount OF that loss with the Dis
tnct, that Congress passed the provisions to re.
heve the District OF onehalf OF II by allowing the
District a credit for that much OF the amount of
taxes 50 settled had been paid with money. cSee
U. s stats. at Large. vol. 81, p. 466, and subse-
quent District appropriation laws particularly
section OF the District appropriation act, APP
proved July 9, 1867
the Treasurer OF the United states shows, in his
exhloit OF the bonded Indebtedness OF the District
ny the quarter ended June 30, 1885, which Is
--ereto appended, that said debt On that date
aLnounted 10 81 ,279,6OO All OF this debt was In
curred oelore the establishment OF the present
Lorin oI government for the District July /, 1878
on1er Nnlcn u ,664, 900 or it has been retired.
The only unsettled debts OF the District incurred
,Ie ss saotence Of the present form OF gov
eminent were contracted for the completion OF the
~ sy steb under act OF June 30 1854, and for
incIease ol tne water supply for the city Of
washington under act approved July Is, 1852.
Inc amount payable under the first-named act
OUT OF the revenues OF the District derived nom
Oener sources imam the General (,oyernment Il
E~ooOOo put the balance In the Treasury To the
circuit OF the commissioners and apnicahle RI this
oeDt Is suncient 10 nquidate IL 50 that ifs seffIe
ment only awaits the formal acfion N the 90
counting Officers OF the Treasury
Inc amount for which the Commissioners v1n
nave 10 make provision under the second named
act was, on 3Oth Of June, 1856 $40 50i 90 heSr
Ing interest at per cent per annum y'his ts
Charged TO a capital account on the books ~ the
Treasury, and the principal and Interest oS ~ are
payable rom any surplus Of water rents after nrn
Siding TOT the expense OF maintaining the Wafer
works and for meeting the interest and stnEtno
fund requirements OF the water bonds Tha Co,,SS
mssoners are requ1re1 10 regulate the water rsres
TO meet the demands OF this account and TINS Ses
they have been sufilefent for that purnose Tna Ne
amount collected from the source menffonc, ~, IA
applied IS required 1H1ng the year ISSs Tas
t55,o47.H.
AeG311o1A:
The assessor OF the Dlstrict Ct Columbia com.