Evening star. [volume] (Washington, D.C.) 1854-1972, 1889-11-30

courts, which could not have been anticipated,
and minor items OF current expenses, which
were not adequately provided for by appropri-
atoms. These obligations are small IN amount
and are not unpaid because Of lack of means on
the part of the District but because the Com
missioners are prohibited by Law from making
payments not authorized by appropriations.
They occur from year to year and are liqui-
dated by deficiency appropriations annually
made by Congress.
WATER SUPPLY DEBT.
The District is required, under q construction
Of the act Of Congress of July s. 1884, to pay
one-haH of the principal of and interest on the
amount advanced by the United States, under
acts of Congress, as the Districts proportion of
the expense incurred in constructing the tun-
mel and appurtenant works designed to increase
the water supply. This advance is repayable
In not less than twenty-five annual INSTALL
ments, with interest thereon at the rate of 8
per cent per annum, computed annually on the
principal sum remaining unpaid. The treas
urer of the United States. i'll his annual report
to the Secretary of the Treasury on the sinking
fund and funded debt of the District furnishes
the following figures respecting this account:
Total amount advanced by the United States
on said account to date of this communication
was 81, 179 555.72.
Half OF which, to be refunded in twenty-five
annual installments, is 81 ,069, 777.86.
Amount repaid in four annual instaliments,
S171, SO9.31.
To be paid United States in twenty-one an
nual lnstallments, S9l7, $685..
ASSESSMENT OF GENERAL TAXES.
The general assessments made for number
of years past have been in many respects OBJ
jectionable. The system under which they
have been made has not allowed sufficient time
nor provided for the most suitable agencies for
the doing of this complicated duty. Under this
of 10 j.yil into
not exceeding twelve subdistricts One per-
son Is appointed In each of said districts to as
sess the real estate therein. These assessors
must make the assessment in three months and
then act as board of equalization. They are
required to finally complete the assessments
and equalizations in two months after making
their assessment returns and report their con-
cluslons to the Commissioners. The valuation
SO made and equaliZed constitutes the basis of
taxation for three years, except that it may be
increased by adding taxable property omitted
or reduced by emitting buildings subsequently
destroyed and property exempt by law that
may have been assessed for taxation. These
subassessors receive So per day each as COM
pensation for maximum term of one hundred
and fifty days. They are each required to give
a bond in the sum of $4,000 for faithful dis
charge of duty.
Although the assessment of real property for
taxation Is one of the most intricate subjects
connected with the administration of public
analrs this law seems to imply that it can be
done by such persons as the District authori-
Ties can secure Tor temporary service. The
consequence has been SO far un5atisfacto tory,
and the Commissioners anticipate no different
results In the future from persistence in this
method. 1t may be added that but for aid
given by the clerks of the permanent assessor,
to the prejudice of their own duties tie de-
fects III these assessments would have been
more numerous and embarrassing. Persons at
all familiar with the subje t-lnatter are very
seldom unemployed, and it is very manifest
that those Ill regular employment will not
abandon it for work known to be temporary
and also full of difficulties and veXation.
In the judgment of the Commissioners the
system of making general assessments OF real
property every three years IL good one. 1t
enables property owners to foresee the amount
of taxes they will be called upon to pay and to
provide for them reasonable time IN advance,
and Is frequent enough to secure for the Dis
trict all the benefits OF the healthy apprecia-
ton in land values.
These assessments, as well as personal as
sessments, should be made by permanent as
SCISSORS, who should devote all the time neces-
sary to that duty. with tenure of Office that
would secure to the public the value OF their
experience and skill, and who should give such
bond and receive such salary would enable
the authorities to employ and retain in that
capacity the continuous services of responsible
and able citizens.
The permanent assessor, the auditor and the
computing engineer should be created ID board
OF appeals to modify, with the approval of the
commissioners, the assessments so made, by
the correction Of clerical errors and unjust as
sessments, which may appear from time to
time, and discharge such other duties germane
TO the levying OF municipal revenue the
Commissioners may entrUst to them. The
Commissioners will prepare and submit to Con-
gress during the present session Il bill embody-
ing their views in the premises.
The assessment for the general taxes is as
follows: