Evening star. [volume] (Washington, D.C.) 1854-1972, 1889-03-19

The main arguments which arc used to sus-
tam the change in the basis Of assessing Dis
trict real estate. which has been adopted by
the assessor, proceed on the mistaken theory
that uniformity in assessment will be thereby
better secured. But inequalities in assessment
will evidently not be corrected by raising the
general standard Of assessment Justice to in
dividual taxpayers and considerations of pub
lie welfare demand q uniform taxation. But
there viii be the same opportunity for unjust
inequalities whether the assessor estimates
the true value of all property at what it will
be likely to bring from private purchaser who
wishes to buy it or at what it will be likely to
bring at forced sale. The people of Washing
ton ask that the standard of assessment be ap-
Piled uniformly, without favor or discrmina-
ton, to all property. A change in the standard
itself does not tend in the slightest degree to
meet this demand
The claim made in behalf of the increased
standard that it alone fulfils the law amounts to
declaration that previous assessments in the
District have been illegal and that the con-
struction given to similar statutes in various
states has been all wrong. Property has differ
ent values under different circumstances and to
different persons. To its owner it may have
high value, to a would-be private pur-
chaser with some special use in view il
may have a sIill higher value, to a specu-
lator it has different value, under I'M
favorable circumstances or at forced sale
il has another value. Which of these is
the true value which the assessors are to ascer-
tain? 1t has been thought just and. in view OF
the prevalence of moderate assessments, the
intention Of legislators that the law should be
construed to mean a value which the property
would bring even under unfavorable circum-
stances. at forced sale. To say arbitrarily that
this construction is illegal, and TO command the
assessors, under threat of fine. to estimate the
value according to higher standard is a trihe
presumptuous. The assessor is in conflict with
the legal department Of the District building
in his construction of the statute concerning
the rate of taxation. He may err in his judicial
declarations concerning the law of assessment
The other construers of such statutes may be
right and he may be wrong. 1t does not even
appear that he has any legal authority to lay
down the law for the district assessors, who
must perform the duties assigned them by
statute solely on their own responsibility.
If the assessors legal discovery should turn
out to be technically correct and as a result of
his ''pernicious activity the assessments
should be enlarged about third, irrespective
of gains from the correction of inequalities
the result would be injurious to the commu-
nifty. The uniform application of the forced
sale standard of assessment works no injustice
70 anybody; and the raising of the standard
will help nobody. The revenues raised by the |
old standard exceed every year the amount
which the United States government has been
willing to spend as equal partner in sustaining
the national capital. An increased revenue
will merely swell the Districts troublesome
surplus. II there is the slightest doubt as to |
their power to do so the Commissioners
will not venture to reduce the rate of taxation,
and their law officer has denied that they have |
this power. Application to Congress for re-
duction OF the rate, based on an extraordinary
assessment. will reopen the question Of the e1-
tent of the governments just liability to con-
tribute as a property-owner and equal taxpayer
to the development of the long-neglected ma
tional capital, and Will give to its enemies an
opportunity for which they have been seeking
Every property-owner in the District will be
unnecessarily taxed a third more than at pres
ent. and the size of the swollen tax will be |
used by some narrow-minded men as an argu- |
ment for doubling its amount by the withdrawal |
Of the United States from the financial relation
which they now sustain to the District taxpay- |
ers.