Evening star. [volume] (Washington, D.C.) 1854-1972, 1888-10-23

THE AssEssMENT OF PROPERTY.
The District Assessor Urges a Change
| In the Present System.
| Tne commissioners have received the report Of
tne Distr1ct assessor, and considered It In board
session yesterday. The report shows the total re-
oepts from licenses for the last fiscal year to be
i5o.9d7.55. There was q small increase on some
items, while there was a noticeable decrease on
others, there being q net decrease below the pre-
Vious year OF s26,0145s. This decrease, the as
SCISSOR says is due TO several The decision
OF the courts declaring the taxing OF commercial
agents unlawful pulled the revenue derived from
all sources down "a, 733.42. A falling on OF
s1s,0s9.09 from BARRON licenses Is also noted.
During the year there were 712 BARRON and 425
wholesale liquor licenses issued, making decrease
| In bar-room licenses OF 2l0, and an increase In
wholesale licenses OF ri.
CHANGES REcoMNEHpED.
The report calls attention to the necessity for
revision OF the license laws which would largely
increase the revenues without detriment to either
public or private interests. A moderate tax on
proprietors OF fats, boarding houses and lodging
houses is recommended. The tax on produce
dealers is recommended to be reduced, and the
burden or taxation eQualized by requiring all to
pay the tax who now evade 1t on legal technicali-
ties More SPECIFIC regulations concerning the
location Of livery stables coal wood and lumber
yards are recommended to be made, In passing
upon The subject OF insurance companies the as
SCISSOR calls attention To the fact that this city Is
parties be allowed to carry on business, the as
SCISSOR says, they should be required to invest In
real estate or deposit securities
"A general assessment OF all real estate I'm the
DIStrlct Will De made next year. The report says:
Inc assessment then made will determine the
Tx lor tne ensuing three years. By reference to
the assessors report OF last year 1t viii be seen
That IL was urged TO have a law creating a board
ol assessors nope this suggestion may yet be
IN ham 49,
board Tor this general assessment. Unless It is
zone In the next session Of Congress all the defects
citizens for three years more Tine last general a.
sessment made the aggregate assessed value abOut
o. per cent OF the true value OF the property when
Tue Jaw requires IL 10 be the fair cash value The
TAX levy at the last general assessment was in
round numbers, 81, 100000 on 90 per cent vslua-
have been s., SOC, 600"
WHAT THE LEVY SHOULD HAVE BEEN,
III mas been agreed for the purposes OF taxation,
that one-thlrd should be deducted from this cash
vaiuation. Accepting this basis without admitting
us correctness II would have made a true levy OF
oa1 steooOOO, as against the levy OF 81 400
49, loSs Oh revenue by inaccurate assessment OF
SoOooOO each year, and for the three years Al 5OO
OVo. IhiS VIII occur next year, II the present way
at So a day to assess from actual view, every
piece or property and every house In three months
even II they were experienced In our property
90 It correctly, can hardly be hoped: but When
men are appointed who have had no experience
IA locating, assessing and determining values,
be the result.
THE SMALL OWNER SUFFERS.
III tneSe errors and mistakes OF assessment fell
equally upon the taxpayers 1t would not be such
serious matter; but 1t works altogether against
tne small taxpayers and in favor OF the large tax
PaSefs. for instance, when the SuO-asSeSSOr has
W value ground worth from five TO TWENTY-FIVE
Genes per SQUARE loot he can't get far out OF the
rom SioO 10 so per square foot he Is entirely at
sea HIS mistakes here make the great differences
III our general aggregate OF assessment prop
erty Wertn 50 200 Is generally assessed at about
Sf,UOO, or within so per cent OF its true value.
a property worth 100000 is assessed az
aoOuI S~o,oOV or &c per cent OF its true value.
SIOuhu worth SO 10 SO per loot is found on our
books assessed at So to 50. Experienced and COM
petent assessors would assess all property within
30 per CENT OF its true value; then rich and poor
Would Dear an equal proportion of taxation In
THIS assessment should yield more revenue than is
required the rate OF taxation might be reduced IL
Is the rate OF TAX, not low, irregular and UNEQUAL
assessment that invites investment / submit
tnat the true and only remedy is a board or as
SCISSORS, who, after some experience, will be able
refer 10 DILL submitted in my last report TO Gre
ate such board.
OTHER DEFECTS
Another defect OF the present system. and a
most grievous one, is that any appeal from the as
sessment must be made and determined In July
eSed are out OF town, and falling In those months
10 nave the assessment corrected, it must remain
rsht or wrong, Tor three years, not even the Com
uisSlOners having power 10 correct or change the
assessment thus determined. The only hope is 10
get Congress 10 pass a bill of relief in each indi
vldual case. Under the present system the annual
assessment OF buildings erected during a ray wear
Is necessarily detective and imperfect for want of
time anu sAllIed assessors 10 go over the entire
mentS.
"a careful examination convinces me that over
looked and not taken up for taxation.
"Inese estimates and conclusions are based upon
the city assessments; the county assessment Is
sun more glaringly Inconsistent and unjust This
matter Is OF such serious character InaI I
nope strenuous effort will be made TO correct our
present system or assessment before another
general assessment with its mistakes and errors
goes into effect
"The property exempted by Congress from taxa
uon Is assessed at 81 100000 and consists largely
OF colleges, schools and hospitals. Most OF these
institutions charge for tuition, attendance board
&C., Dut exemption Is claimed on the ground that
me revenues 40 not go into dividends or to the
DEMENT, OF individuals. The fact is that the reve-
nues OF These Institutions are largely used up In
salaries Ior corps or professors teachers assist
ants, and maintenance OF extensive esiablish
ments Much complaint is made by the churches
ground while the ediee is In course OF erection or
until used for divine worship
The wording or the laws on exemption is in
recIlng. Inc laws on assessment, both OF real and
personal property are so detective for the presenI
needs OF our community that urge their imme-
date revision.
THE PERSONAL TAX.
''The revision OF the personal tax law is very i'm
perative. Attention has been called TO the injury
sustained by the District by the operation OF the
law levying tax OF II per cent on mortgages or
rsal estate notes; also the hardship imposed by
this same tax on the building associations These
building associations should be exempted as thev
DO very much TO encourage thrift and good habits
IN the Glasses VINO have TO save little BY little
ana In these associations ind safe and reliable
place TO deposit their earnings as an earnest for a
future house and home"
lie statement OF the assessed value of real 90
tate shows the following totals: washington
1865, $50; Georgetown, $5,75Oa46; COUNTY.
sl34o46oI; making total or $50 934 443 OF
thla sllo, ,So3 Is taxable, and Is assessed ar
si,Il3,2US Inc value or personal property is
$l1,12o672, taxed at f175 LOS; making a total
assessment OF 81 ,ss9, l32. 40. The number OF new
houses erected during the year was 1857 valued
al s4,07o7 200; not including Government build.
1ngS.
An Alleged COnsDiracy