Evening star. [volume] (Washington, D.C.) 1854-1972, 1889-03-12
THE NEW ASSESSMENT.
The Assessors Instructed to Report What
Property sis Really WORTH"
THE DIFFERENCE BETWEEN THE NEW INsTRuo-
TIoNs AND THOSE GIVEN THREE YEARS AGO.
WHAT THE COMMISSIONERS AND THE ASSESSOR
SAY ABOUT IT.

S~N~~~'0AS~'A<A~S hook<ccon
sAYABoUT IT.
The District Commissioners to-day approved
the instructions prepared by Assessor Fish for
the guidance of the board of local assessors,
whose appointments were announced yesterday,
and who will soon begin the triennial assess
ment of real property. Mr.. Fish's instructions
differ from those heretofore given to assessors.
THE INSTRUCTIONS.
The instructions in full are as follows:
The assessment of real property in the Dis
trict Of Columbia must be made at the etrue
value in money" this must be construed to
mean in your best judgment what the property
Is really worth when you assess it.
The law authorizes the board of equaliza-
ton to increase, but not diminish the total re-
turns made by the assessors.
If a house is under roof June it must be as
sessed at Its true value at that time, and en-
tered as unfinished"
Assessors will be very particular to assess
each house separately, stating whether it is
brick, stone or frame, and, also to locate the
house. Every house to be assessed by hun
dreds. and none less than 800. For instance:
Say lot TO- square 100, has 60 feet; one brick
$4,000, on the east 20 it. one frame, $500, on the
next, Is feet; one brick 81 900, next IS feet;
vacant west 20 feet. Count the number of
houses on each side of the square, before and
after assessing them, SO as to be certain that
you have all, neither more nor less.
All property must be assessed from actual
view." See section 6, of act of March 8, 1883.
Back ground should be assessed intelligently,
viz: The north part of A and all of c are sub
divided into three lots; the back ground of A
should be assessed at same rate as c. although
it may have been at higher orlower rate than
attached to A, owing to the assessed value on
different streets.
Parking, particularly at corners of avenues,
should be noticed in locating houses, in order
to get the building line accurately.
THE OLD WAY.
The instructions given by Assessor Dodge,
previous to the last triennial assessment, con-
tanned the following paragraph in relation to
the manner of determining values: s'The as
sessment must be made at the true value in
money This is generally construed to mean
the best Judgment as to what the property
would bring at a forced sale. Or get at the
value from private sales in the same locality
and take off from 20 to 30 per cent, according
to locations"
Section of the act approved March 8, 1888,
cited IN the instructions prepared by Mr. Fish,
reads as follows: THAT each assessor shall, in
all cases, from actual view and from the best
sources OF information in his reach determine
as nearly as practicable the true value of each
separate tract or lot, real property in his dis
triet in lawful money, and he shall separately
estimate the value of all improvements, &C."
The law subsequently provides for the sitting
OF the assessor of the District and the assessors
as a board OF equalization. 1t is directed that
they shall Immediately proceed to equalize
the valuation made aforesaid by the assess
ors, SO that each lot and tract and the improve
ments thereon shall be entered upon the tax
list at their true value in money. This equal
ization must be effected without reducing the
n Nv hal shsa
aggregate value thereof, as made and returned
by the assessors.
WHAT THE COMMISSIONERS SAY.
Commissioners Webb and Wheatley said to-
day to STAR reporter that the assessor of the
District was merely quoting the law. The law,
they said, directed what the assessors had to do,
and the Commissioners had no discretion in the
matter whatever. Mr.. Wheatley said that it
was generally understood that the values fixed
by the old assessment did not represent over
two-thirds OF the real value of property. He in
stanced as a specially-striking case the low as
sessment of the property taken for the con-
gressional library site as compared with the
values as determined by the jury of condemna-
ton.
THE EFFECT OF THE INSTRUCTIONS.
The STAR reporter having asked Mr.. Fish if
compliance with his instructions would not
largely increase the amount of taxes paid, MIR.
fhu bHIo tudt tudt WOulu necessarily Hollow.
The rate of taxation he said should be reduced.
II was, he said the rate Of taxation that invited
investment and not the basis of assessment.
The Commissioners, he said, were authorized
by law to reduce the rate Of taxation.
Mr.. FIsH's NEW CONSTRUCTION.
The new instructions to assessors to ascer-
tain what property sis really WORTH" in the
light Of Mr. Fish's utterances on the subject,
are interpreted to mean q general
increase in the amount of assessments.
Mr.. Fishs instructions do not prescribe any
method for ascertaining the sstrue value" but
vaguely direct assessors to find out what the
property 10 worth. There is general dis
sent among business men and real estate
owners from Mr.. Fish's plan, involving as
II ia supposed, an increase in assessments from
the amounts fixed under Mr.. Dodge's rule TO
the amounts represented by the market
value Of property, or the prices that
might be paid for property by pur-
chasers anxious to secure it Mr.. Dodge
the late assessor, it il claimed, prescribed for
the guidance Of sub-assessors only the rule
generally followed throughout the United
States in construing similar lava
RANGE OF THs THxxxoxxTxR.-The follow
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