Evening star. [volume] (Washington, D.C.) 1854-1972, 1891-11-20

Amount of tax for 1S9l-'92:
Washington at Sl.50. ...... 1885, 7553. 7G
Georgetown at $1.50. ........ S5,2A0.l4
county at Sl.JO. 1i2. SOLO
county at Sl....+................ 80, 2S2. 81
Total real estate tax.....,. 81, 1862. ST. IS
Personal tax. .................... $50, 3G6. II
Total real and personal tax. So 42. 9i3.SG
THE TRIESN1AL ASSESSMENT OF 1858.
The law of March 8, 1888 says the assessor.
provides for the division OF the District OF
Columbia into not exceeding twelve sub dis
tricts. and the temporary appointment; of one
assessor to each sub district, the assessment
and equalization of the entire real estate in the
District to be completed In period not ex-
ceeding 100 days.
The hurried manner in which it was neces-
sary to make the assessment under this Liam
was SO obviously faulty and resulted in so many
grievous errors that the Commissioners warmly
approved my recommendation @. last year for
permanent board to make all future assess
ments and had bill prepared rcmodeling the
entire system of real-estate assessments. This
bill was introduced in the last Congress and
the committees OF both houses readily appre-
clated the propriety OF the proposed change.
Tn account of the unusual pressure OF bust
ness at the closing days of the session it was
found impossible for the House committee on
Distric, affairs to get an opportunity to place
sldered OF such pressing Importance, however.
that in the act of March g. 1891. the necessary
appropriation for the salaries OF three assist
ant assessors was made. and authorizing
them, under the direction of the
assesso-. to make the assessment for the
trinnia! period beginning with the fiscal year
1898. and to perform certain other duties
specifically assigned them by the assessor.
On the first day of July las: three citizens of
this District Of recognized ability were APP
hQS nd sJnn thaI
pointment tbs Sc gentlemen have been busily
engaged in the preliminary work connected
with their important duties.
When it is remembered that the entire real
estate of the District is to be assessed from
''personal view and finally completed, inciud-
ing the equalization on or before the first
Monday OF Angus. next, it will be seen that it
Will require close and continued applica.
ton to make satisfactory assessment
within the time specified. All possible
conveniences have been furnished for n
successful prosecution of the work with
the view OF having the assessment completed
at the time aow provided by law. 1t is matter
OF extreme importance to the taxpayers that
the assessmen. of 1898 shall be a success. and
when it is finally completed trust tina. the
Commissioners and our citizens generally will
have just cause for congratulation that the
old system has passed away and the new one
successfully inaugurated.
CHURCH PROPERTY.
During the past year my attention has been
called to one feature connected with the ex-
emption Of church property which appears to
ME requires attention. The act of June 2l.
1879 (2i Stats. p. 23). exempts property FAC
tually held and used for the purpose of divine
worship 1t appears that some Of our churches
are being rented for various Kinds of secular
entertainments. from which a large revenue is
derived, but because the building is also
used for ''divine worship it is exempt from
taxation. In one case am informed that a
certain church is kept in the hands of a real
estate agent to be rented "for all kinds of enter
tainments. This property is exempt from
the payment of all taxes. new business
structure is now in progress of erection to be
used for musical. literary and other entertain
ments, holding conventions &c. which will be
subject to taxation. ana the owners will. OF
course, have to compete with all other persons
vino may invest their money in similar en- ter
prises .|+
Ii is not fair that the owners of this last men,
toned propert! should also be compelled to
compete with churches that ars doing the same
kind OF business without having 10 bear any Of
the expenses IF government and who caI
therefore, Hnttrrent any tax-paying competi-
tor. think that the law should be 80 amended
as TO centine the exemption of church prop
erty to that actually held and used exclusively
| for the purpose of divine Worship.
Personal PROPERTY TAX.
IN my last animal report submitted certain.
facts connected with The personal property as
| sessmcnt showing noticeable diminution in
this tax between the years 1873 and 1890. The
present year is substantially repetition of the
last eight or ton years, the small increase in
the tax coming principally from new corpora
tons that are being annually organized under
our District laws The old tax ledger contain
a large number of unpaid accounts upon which
nothing can ever be realized for the reason
that many of the delnquents have left the Dis
trict. some have died and their property has
been distributed. others have failed in bus:.
ness. &c. When these facts become known the
accounts should be Cancelled and the col
lector relieved OF any further RESPONSE
bility for their collection. The law on this
subject is unquestionably an extremely un-
popular one and many of our best citizens COM
plain grievously at its strict enforcement
They call it ''inquisitorial. '.iuiquitous. :.un
just" &c, and that its longer continuance will
! have a tendency to drive capital out Of the
District for Investment elsewhere.
am constrained to believe that these obiec-
| tions are well founded and not at all I'M
reasonable The entire revenue derived from
| the personal tax law averages only about $50
| coo annually ] think the law should be re-
| pealed and general graded license law substi-
| tuteG therefor, from which, i'll my Judgment,
much more money would be realized and at
the same time the burden of taxation would be
| distributed more equitably and satisfactorily.
ARREARS OF TAXES.
Quite number OF orders have lately been
| issued by the Commissioners 10 cancel taxes
due and unpaid prior to the date of safe OF the
| property. These orders. as I understand it,
| are based on decisions Of the Supreme Ceurtor
| this District in the Brewer. and Pillings cases.
and to which attention was called in my last
| annual report. urging congressional action in
| order to avert a serious reduction in the
| amount OF taxes due and payable to the Dis
| trict. These cancellations nave relieved the
owners OF property of very large proportion
| OF their taxes, amounting during the past year
| alone to several thousand dollars. As the full
force and effect OF the ruling in this matter is
becoming better known we lind that many are
| taking advantage Of il and instead of paving
their taxes promptly are letting tho various
payments go by default looking forward to
| the fact that each year as it passes with the
taxes unpaid adds an additional reason Why al
the years that have been in default should
be cancelled, and an additional burden OF OK
make no for the dodcieucies cauaed by' thann