Evening star. [volume] (Washington, D.C.) 1854-1972, 1890-12-17
THE GENERAL ASSESSMENT.
The New Law Proposed by the District Com
missiOners to Increase the Revenue.

i
The Commissioners spent q large portion Of
the forenoon in the board room this morning
discussing bill to provide for q new general
assessment. When they emerged they had de-
cided upon the following bill, which was trans
mitted to Congress for introduction: The
amendments to the old bill are in brackets.
An act to amend the act approved March 8,
1888. entitled: AN act to levy assessments Of
| the real estate in the District of Columbia. in
! the year 1891 and every third year thereafter
for the purposes Of taxation and for other
purposes.
BE it enacted by the Senate and House
! of Representatives of the United States
| of America in Congress assembled
That all real property in the District of Column
bia except as hereinafter provided, shall be
I sessed i'll the name of the owner. trustee or
guardian Of the owner thereof. All I'M
! divided real property of deceased per-
| son may he assessed in the name of such
/ deceased person. until the same is divided ac-
cOrling to law or has otherwise passed into the
| possession OF some person or persons. And
real property. the ownership of which is IN
! known. shall be assessed ''owner unknown"
That real property shall be assessed and
valued in the year 1891 and every third year
herein provided.
| THAT the Commissioners of the District of
| Columbia shall until after the first assessment
under this act divide the District of Columbia
into five assessment or taxing districts, and
shall appoint five discreet persons, residents Of
the District OF Columbia and conversant with
real estate values therein. as n permanent
board OF assessors, who shall hold
office at the pleasure Of the Commissioners
and shall each receive a salary Of S2,5O0 an
nually Each person SO appointed on said
board shall within ten days after receiving
notice thereof, take and subscribe an oath to dill
lgently, faithfully and impartially perform all
and singular the duties imposed upon him by
this actI II any appointee shall fail to
qualify rs aforesaid within the time pre-
scribed, or shall fail to enter upon the
disc barge of his duties within five days after
such qualification the appointment shall be
void, and the Commissioners shall forthwith
appoint another suitable person, who shall
Qualify as above provided. provided, that
after the first assessment under this act said
board of assessors and the number of ASSESS
ment districts shall be reduced to three.l
That the Commissioners shall furnish each
member of said [boardl with map and field
book OF the respective districts which Itheyl
are appointed to assess and value, which shall
contain an accurate list OF each tract.
together with u pertinent description of
the real property situated therein. and
az far as may be known the owner
thereof, and also such blanks, books,
forms. surveys and plats as may be necessary
for Il systematic statement of the property to
be assessed Upon the completion of the as
sessncnt each assessor shall deposit with the
assessor OF the District all maps, field books,
surveys and plats and all his notes and momo-
randa thereof
That real estate in Washington or George
town. except as is now or may hereafter be ex-
cmpt by law from taxation. shall be assessed
according to the number of squares or super
hcIai feet in each square or lot, or parts of a
lot and in the county agricultural lands used
for that purpose shall be assessed by the acre
and suburban lots by the square foot, as in the
cities of Washington and Georgetown.
That cacE member of said board of assessors
shall IN all cases, from actual view and from
the best sources of information in his reach.
determine. practicable, the true
value OF each separate tract or lot of real
property IL his district in lawful money, and he
shall separately estimate the value of all
improvements on any tract or lot. and shall
note the same in his field book, which shall be
carried cut as part OF the value Of such tract
OK lot. and he shall also return the dinner sions
to each tract or lot.
The said board of assessors shall. on or be-
fore the first Monday of Juhe, 1891. and every
third year thereafter. make out and deliver to
the assessor of the District Of Columbia a re-
turn in tabular form, contained in II book
to be furnished him by the Commissioners,
OF the amount, description and value of
the the real property subject to be listed
Said board of assessors shall also perform such
other duties may be required Of them by the
assessor of the District rs will facilitate the
dispatch OF business in his Office. All real
".
shall be returned as to ownership unknown"
THAT any one of said board of assessOrsl who
shall refuse or knowingly neglect to perform
any duty enjoined on him by law, or who shall
consent to or cOnnive at any evasion of the
provisions Of this chapter whereby any
be unlawfully exempt or the valuation thereof
entered at less than its true value shall on con-
viction thereof be liable to fine not exceeding
two hundred dollars for each such offence land
imprisonment not exceeding one year. or both,
III the discretion of the COURT.
Sec. 3. That the assessor OF the District land
the said board of assessorsl herein provided for
shall compose a board OF equalization land re-
viewl. and as such board Of equalization and
review they shall convene in u room,
missoners, on the first Monday of June, (1S91.)
and every third year thereafter. 1t shall be
the duty of said board of equalization and re-
viewl to fairly and impartially equalize the
of assessors rs the basis for assessment. Amy
two Of said board Of equalization and review
sitting with the assessor OF the District of Co
lumbia, shall constitute quorum for
business,l and clerk shall be appointed
to them by the Commissioners who shall keep
a full and accurate account of the proceed
ings Of said board. They shall Immediately
proceed to equaliZe the valuations made by the
tboard of assessorsl. 80 that each lot and
tract and the improvements thereon shall be
true value in money; and for
this purpose they shall hear such complaints as
may be made in respect of said assessment and
in determining them they may raise the valua-
tions of such tracts or lots as in their opinion
may have been returned below to the
true value. and reduce the valuation
such as they may believe to have been
returned above their true value to
such sum as in their opinion may be the true
value thereof.
Sec. 10. That the valuation of the real prop
erty made and equalized as aforesaid, when APP
proved by the Commissioners shall constitute
the basis of taxation for the next succeeding
period of three years and until another valua-
ton is made according to law.
Sec. IL. That annually. on or prior to July
l. the board Of assessors herein provided for
[under the direction Of the assessor of the Dis
trict shall make list Of all real property which
shall have become subject to taxatiOnl and
which is not on the tax list, and afiix value
thereon according to the rules prescribed for
assessing real estate, and they shall make re-
turn of all new structures and additions to or
of old structures Of over 800 in
value, the value of which shall not have
been included in the valuation of the
land on which such structures shall have been
erected, specifying the tract lot of
land OH which each of such structures has been
erected. and the value which has been added to
any such lot or tract by reason Of such struct-
ure. and they shall add such valuation 10 the
lss,ss,neut made on such tract or lot: and IL