Evening star. [volume] (Washington, D.C.) 1854-1972, 1891-07-06
THE ASSISTANT ASSESSORS,
They Must Act as a Board and Have No
Power Separately.


The assistant assessors recently submitted to
the attorney for the District copy of the law
under which they were appointed with a re-
quest that he furnish them an opinion as to the
scope of their powers.
Assistant Attorney s. T. Thomas had the
matter in charge and today rendered the fol-
lowing opinion:
l have examined carefully the question sub
mitted by you to the attorney for the District
relative 10 the status, power and duties Of the
assistant assessors recently appointed under
the act of Congress approved March 8, 1891.
and have the honor to advise you that in nv
opinion the act of March 3. 1891, is to be read
with the act Of March 8, 1883. Section 8
Of the latter act (22 Stat, 56S-9)
provided for twelve assessors and that the Dis
trict OF Columbia should be divided into twelve
subdistricts. The act Of 1891 changes the act
of 1888 by dropping the subdistrict feature
and reducing the number of assessors to three.
on whom is conferred the power and authority
to do the things required of twelve assessors
under the act of 1883.
Under the old system Of twelve subdistricts
each Of the twelve assessors was required. from
actual view and from the best source of in
formation within his reach, to assess each sep
arate lot or parcel of real property within his
district.
MUST ACT AS A BOARD.
The present law coDtemplates that all three
of the assistant assessors as a board are to make
the assessment. Tney are to exercise a Joint
authority. This requires that they shall meet
to consider the subject Of their authority. and
that the whole board shall have the benefit of
the judgment and advice OF each of the mem
bers.
As in the case of boards composed Of two or
more persons the assistant assessors may Or
ganize and elect presiding officer and a sec
retary if they choose. They should act only at
regular board meetings, at which all the MEM
bers should have opportunity to attend, and
they should be together when engaged in view
ing property for purposes of assessment. The
duties and powers of the assistant assessors as
board-for they cannot act separately-are the
same generally as were imposed on the twelve
assessors under the act ofllarch 8, 1883. The
twelfth section of that act, providing that each
of the twelve assessors ''Shall make return
&C., in his district &c." should now be read:
THAT the assistant assessors shall
make return, &C., the ownership, &C., Of all
real property subject to be listed for taxation" {"
But as this is apparent from reading the two
acts it is not necessary for me to say more.
THE RELATION OF THE ASSESSOR.
The act of March 8, 1889, says that the assist
ant assessors shall under the direction Of the
assessor Of the District of Columbia" make
the assessment provided for and
assigned
them not inconsistent with existing law by the
assessor in the assessment Of real and personal
property" The phrase under the direction
of the assessor" does not mean that the as
SCISSOR of the District is to control or manage
the assistant assessors in the exercise of the
Judgment and discretion reposed in them by
the law. His relation to the assistant assess
ors under this language is advisory-that is
to say, he should acquaint them with the
rules and practice under the act of 1888 in
regard to the details OF making assessments,
but he has no voice in the valuation Of real
property for assessment by the assistant asses
sors until the point is reached where the board
of equalization and review (provided for by
section Of the act of 1889 is organized, Of
which ex officio he becomes a member.
The language, land perform such other duties
as may be assigned to them, not inconsistent
with existing law by the assessor, in the assess
ment Of real and personal property" used in
the act of March s. 1891, means, think that after
the assistant assessors shall have completed
their labors the assessor Of the District may
assign to them q portion of his duty in the
assessment of real and personal property. In
other words, after they have finished their par
ticular work the assessor may ask them to as
sist him in the work Of the assessment of real
and personal property.
SOME DEFINITIONS.
Any three of the board of equalization and
review, the assessor of the District being one,
will constitute quorum for business.
am asked by one Of the assistant assessors
to interpret the words 'value," ''true value"
and "valuation" found in the law of 1885, The
word "value" may mean one OF two things: the
utility of an object or its purchasing power.
Value differs from price in this that the price
of . thing may be above or below
its value. The word ''value" a. used in
the act Of 1883 means, think, market value;
that 10 not what . piece Of property would
bring at forced sale. but what persons gener.
ally-if those desiring to purchase were found
would be willing to pay for it ''True value"
means what thing is reasonably and fairly
worth, and not Fictitious or speculative value
''Valuation" s the act Of ascertaining the
worth Of . thing.
TEE SuHPLuh-Treasurer Nsbecker reports