Evening star., 1886-07-17
COMPLETING ruE ASSESSMENT.
How che Work oG the BOARD Of Assessors
ts PerfOrmea.


ts Preferences.
INCREASES MADE IN THE vALUATioN OF PROP
ERrY IN DIFFERENT PARTS OF THE cITy-rHE
LAW AND THE INSTRUCTIONS UNDER WHICH
THE ASSESSMENT WAS nApE-HEARING AP-
PEALS-
The second triennisl assessment of real prop
erty In the District, made under the act OF
March 3. 1883. has been completed, and, as
stated In The STAR, the assessors are now sit
ting as a board of eQualz alton, hearing appeals.
The field books, memo andum aud papers be-
longing TO the several assessors are at once
turned over 10 the assessor Of the District, Mr..
Dodge, after their field labors are over, and
they are copied into the assessment books,
which on fle in the assessors office. The
public has been invited to Inspect these books
aud take appeals thercfrom in cases where the
assessments are considered too high. These
appeals have been going on. for the past two
weeks more. The time when they can be
considered expires the first Monday I'm August.
An appeal certificate la blank form is fur
nished at the assessors Office. This has To
be filled up by the property owner and sworn
TO before a notary public. IL then goes before
the board of equalization and Is generally re-
who go out and view the property named In
the appeal. Then report Is made to the board
and "A decision made. The present assessment
will probably show a general Increase I'm the
valuation of real estate property about twenty
per cent over the last assessment three years
street from 9Th TO 10Th streets, which l. marked
al 100 per cent. The mort hwestern portion of
the city, ana in many localities In the north
eastern section. the increase In valuation II from
20 To 40 per cent, which will insure CORES.
ponding increase i'm the revenues OF the District
Tor the next three years.
THE ASSESSMENT LAW
The law under which the assessment is made
was approved March 3d. lsS3. Ii provides that
real property shall be assessed and valued every
third year, and authorizes the Commissioners
An a Sli.s
sub-districts, and appoint one assessor To each
sub-district, who shall be a resident thereof To
give bond In two thousand dollars each, To per-
form all duties faithfully, &C. The Commits
sioners are authorized to furnish each oi the t,-
SCISSORS with map and field-book Of the respec-
tive sub-dlsiricts which lac II appointed Ia as
sess which shall contain accurate list Of
each tract, with DESCRIPTION of the real prop
erty situated therein. Each assessor the
completion Of his work must deposit with the
assessor OF the District all maps, field-books,
surveys and plats. and all notes and data of his
work. The law requests that each assessor shall
IN all cases from actual view and from the best
source of Information in his reach, determine.
as nearly as practicable, the true value of each
separate tract or lot oi real property i'm his Dis
trict IN lawful money, and be shall separately
estimate the value Of all Improvements any
tract or lot, ana shall note the same in
his Held book. He IL required on or before the
hr>t Monday OF June every assessment year To
make out ana deliver to the Commissioners, "A
return in tabular form, contained in "A book 10
10 be furnished him by the Commissioners,
of the ownership, amount. description, aud
value OF the real property subject 10 be lists for
taxation la his district, and also "A pertinent de-
scription OF all properly exempt from taxation
under the provision OF existing law, together
with the ownership and of the same and
the true value thereof The assessor of the Dis
trict and the assessor appointed under this law
are constituted "A board OF equalization of the
real property, To convene every three years and
impartially equalize the value OF the real prop
erty according to law, seven to constitute
quorum. This board Is Ia proceed immediately
after each assessment 10 equalize the valui.
alton made by the assessors, and Tor
this purpose they shall hear such complaints
as may be made ia respect OF assessments.
All assessments and equalizations are uo Toe
completed Oh or before the first Monday of Au-
gust. The valuation OF the real property made
aud equalized is to constitute the basis OF taxa.
ton Tor the next succeeding three years and
until another valuation Is made.
THE COMMISSIONERS INSTRUCTIONS
In furnishing the field-books 10 the assessors
the District Com missioners, alter conference
with the assessor, appended 10 each field-book
the following written instructions to the assess
ors
The assessment must be made at the value
I'm money; this is generally construed To mean
the best Judgment 10 what the property
would bring In cash at forced sale-or get at
the value from private sales In the neighbor-
mood ana lake of 20 10 33 per cent, according
To localities.
IF a house is under roof on June LIST IT must
De assessed at It's cash value at that time and
entered AS unfinished. All property must be
assessed from actual view. Country property,
in order To be agricultural or : per sloO value,
must be held and used exclusively for agricul-
tural purposes All occupied houses to be as
sessed by hundreds, and none less than SloO.
Assess no lot for less than $50 per lot"
THE BOARD.
The assessors constituting the present board,
with their respective districts. are as follows,
the law requiring that they must live within
their respective districts LIST district, q. NJ Col
den, the boundaries Of the district all east
vi Eastern Branch, including Gniontown; I'd
district, B. ID. Carpenter, ASSESSOR, county all
north Of Washing ton and West Washington TO
Eastern Branch: Sd, Jos. w. Davis, Vest W ash
fngton and all west OF Rock creek TO Potomac
river; Atm, +. L. Hackney, from west side of
18Th street, from III street north To boundary
aud Rock creek. from west side OF 2lsi street.
from Ii street north TO Potomac river; 5th. w.
j. Wilson, from west side of 10Th street 10 esst
side 10Th street, from ii street north To Boun-
dary street 10 east side = 81 street from street
north TO river; 9Th, George w. Hardness. from
west side 10Th street to east side 1 9th street,
from Boundary street TO river; eth, John III.
Bird, from west side 9th street to east side 10th
street and from Boundary street to river; Sth,
Samuel Polkinhorn, from west side LIST street
west TO east side 9th street and from Boundary
street TO the river; 9th, Hawkins Taylor, from
east side OF LIST street west 10 west side of lst
street east and from boundary 10 the river
10th, e. Huntington, from SIDE Il street
east to west side OIL 9th street and from
Boundary street To river; 11th, w. j. Bright
from east side 9th street east To west side OF l1th
street east and from Boundary street TO the