Evening star. [volume] (Washington, D.C.) 1854-1972, 1890-12-02
ASSESSMENTS AND REVENUES.

| siie uepartNlent.
ASSESSMENTS AND REVENUES.
An East Washington Committee Makes .
| Report the Subject.
| INSTANCES GIVEN TO SHOW GREAT DISPARITY
/ BETWEEN THE ASSESSED AND TRUE VALUE OF
REAL EsrATE-How NEW DISTRICT ASSESS.
F., MENr WOULD INCREASE THE INCOME.
The consideration of the report of the COM
mittee recently appointed on equalization of
assessments and District revenues was the
principal business before the Northeast Wash
ington Citizens Association when it met last
night. In the absence Of the president, Mr..
Dawson, Mr.. Duncan Thompson presided.
Mr.. Weller, chairman of the committee to re-
port on equalization, with especial reference to
the deficiency in revenues, presented its
| report, which was read by Secretary Sperry.
THE REVENUES AND THE ASSESSMENTS
The report says: The deficiency in District
revenues has been officially made known. OF
the other evil. the inequality of assessments,
people generally are not 80 well aware. To
demonstrate its existence. to illustrate its ex-
tent and to propose a remedy are the objects of
tins report. Upon due consideration it appears
| that the remedying of this evil would of itself
4
| the proper equalization of assessments in the
District would produce an adequate increase of
the District revenues, without any increase in
the rate OF taxation. The most conservative
estimates OF those who have examined the sub
! Ject are that such equalization would result in
an increase OF revenue to the amount of $780,
QUO per year, not including government appro-
priatlOns; and your committee incline to esti-
| mate larger sum.
Active attention to this subject seems espe-
or OF L., L.
cause our association is the oldest. the largest
and most active of all the citizens associations
in the District but because the territory it rep
resents, namely, all that portion of the city and
District lying east OF line drawn north and
south through the center Of the Capitol. suffers
dOubly from the existing evils; once in the fact
that the property assessed too low is mainly
outside of this territory; and secondly. in the
fact that, while thus bearing an unequallv large
share OF taxation, this territory is now. by the
deficiency OF District revenues. cut off from the
hope of soon receiving its fair share of improve
| ments long expected but hitherto delayed.
The matter Of legal exemption Of certain
property from taxation your committee have
not undelt taken to consider, because there
seems to be general acquiescence in the prin-
ciple, it not entire approval, and because. ad-
hitting the principle itself. we are not aware Of
any special cases of injustice or inequality.
As to the inequality of assessment of prop
erty not exempt from taxation our investi-
the modest residence portions of the south
west. southeast. northeast and parts OF the
! northwest quarters Of the city are assessed on
an average at about 60 per cent of true value,
the assessment Of property along the main
business thoroughfares of the northwest quar-
ter averages less than Is per cent of value. and
the average assessment of unimproved subur-
ban property is only about ~ per cent of
value unsubdivided.
CASES IN POINT.
In support of these conclusions the COM
mittee submits tables, giving instances from
official records of land values and assessments
OF land in the county assessed az agricultural
land, taxable at Il per 800 of value among
the instances given are one piece assessed at
$3.50 per acre and whose true value il SO 600:
another assessed at $50. valued at 81 600: an
| other assessed a. $50 to so, valued at ;. 600:
another assessed at $50, valued at 81 800: an
other assessed ut 500, valued at $780, three
assessed at S125. valued at $1,000: another
| assessed at 400. valued at q 900. Other prop
critics in sections of the county where property
is known to have attained a high value and
! which is assessed at from $40 to 1900 per acre.
or these county properties the report says:
ION conservative estimate it would be safe to
assume that on an average, the assessed value
OF any OF these properties. except the last six,
is not one-tenth of its true value, as indi-
Gated by sales. public and private. made within
twelve months after the assessment Some of
| lots and improved, nevertheless such lots will
continue to be assessed as agricultural land at
the rate of 81 per 500, the above valuation,
until June 80. 1892
| Under the head of business property differ
ent properties on street from 9th to 18th are
| mentioned. the ass6 ssments ranging from "a to
| - u foot. One piece assessed for Sc was sold.
| the report says. for $50: another assessed at
! 5000 was sold for S39 seven months ago. In
stances are given OF business properties on G.
| street, Pennsylvania avenue, Sth street, eth
| street and Louisiana avenue. the assessments
ranging from 81. go for property at G and 18th
to s11 for ground at 9th and PENNSYLVANIA
avenue. One piece on G near l4th. assessed at
$3.50, was sold the report says. for s23. 50; an
other at l4th and G.. assessed for .2.75, was sold
for S23. so: two pieces at 18th and G.. assessed
at 81 the report says are cheap at sos. These
| properties. the committee says. would realize
| from 400 to 1 200 per cent more than their as
sessed values at public auction under adverse
4 circumstances
| The statement contains also instances of al
/ legged great disparity between the assessed and
| true value of land in the twelfth assessment
| district. East Of 18th street east the ASSESS
ments range from cents a foot to 40 cents a
/ foot, while the true values are given as ranging
| from 40 cents to Sl.25. The main portion Of
the land held in the twelfth assessment district
| for speculative purposes the report says il
notoriOusly undervalued. the assessment bear
| ing no comparison to selling prices
NOT THE MEN, BUT THE SYSTEM.
Notwithstanding the great inequalities
herein shown" continues the report, I'VE make
no charges against the assessors of 1859 or their
| predecessors. Errors of Judgment they Ger
tainly made. but the roots of the evil are in the
law itself. Under such law injustice is in
evitable. A tricnnial assessment of real estate
| for example, might do tOlerably well iii regions
! that remain for years without Improvement or
change, if there are any such regions in our
large and rapidly growing city, where not only
erty changes with every year, and, perhaps,
\ with every month. To illustrate how fur from
equity the operation Of the present law is in
| this respect 1t need only to be mentioned that
property is continually being subdivided, sold
| by the square foot at rapidly rising prices and
| improved by handsome buildings while still at
sessed at the especially low rate Of 81 per $780,
us agricultural land, and this state Of things
must continue under the law till 1892 EQUAL
| ity might be more nearly Appropriated by
| yearly assessments, but it can be actually &C.
| cured only by permanent board of assessors
| in continuous service, always keeping them
selves posted AZ to changes of value, and al
ways ready to hear complaints aud rectify err
rofs.
ITO justly determine the value of real estate
in any city, and especially in q region of COM
bined city and country like the District Of Co
lumbia, requires not only the very best iudg-
ment, but also that long local experience which
alone can give the necessary knowledge of
relative values. II any one would realize this
more fully let him consider how many men
there are whom he would commission to invest
| Cor