Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-07
There is complaint all over the country o

There Is complaint al over the country Of
inequalities in tax assessments. Such inequai-
tiles undoubtedly exist in Washington. In
order that the assessors shall not tax some citi-
ssns proportionately too high and others pro-
portionately too low il is necessary that they
apply the same standard Of valuation iutei,i-
gently. impartially, and with sufficient
frequency to keep pace with great changes,
10 all property in all parts Of the city.
IL is Of no consequence that the standard Of
valu.tion is low, provided il is uniformly ap-
piled. A Just assessment depends almost en-
tirely upon the character and ability Of the as
SCISSORS. mere change in the standard,
without improvement in assessors, has
little tendency to correct inequalities.
II such q change is OF a character
TO add to the confusion and uncertainty Of
gaess-work estimates required OF the assessors,
it may even enlarge the evil Of these Unequal
itieA
At present the assessors estimate the selling
value Of property under certain conditions. In
order avowedly to give them a more certain
standard, it is proposed that the rental value
shah be substituted the basis of assess
ment But an examination of the plan as
outlined before the assessment committee
does not disclose that the assessors task
will be more simple, easy and certain.
Il is not the actual rental value Of any piece Of
property which is to determine its assessment,
but the average rental value Of the property in
its immediate neighborhood. Unimproved
land 10 assessed not on the basis Of the
ground rent which IL actually brings, or
would bring if rented, but on the
basis Of the rent which the assessor guesses
that il would bring. 'If improved with improve
ments OF a value equal to the average value Of
the improvements in its immediate neighbor-
hood" Improved rented property is not
assessed on the basis Of the rent actually re-
ceived, but on the same basis of
the average rental value Of the neigh
borhood, if the latter were built up solidly with
the average house OF the neighborhood,
said imaginary house being an average doubt
less between the existing houses and the lack
of houses on the unimproved lots of the neigh
borhood. The assessors first duty would be
apparently to construe the words Immediate
neighborhOod." How much is he to include in
his average Of values, half-block, q block.
the two sides a street in different blocks? Hav-
ing decided what '.neighborhood" means, he
is to remove from his mind every prejudice
concerning taxable values which the actual
selling or rental value Of the property assessed
might create. he is to disregard entirely
these actual and existing values and
proceed in imagination to build up
the 'neighborhood' with buildings not exactly
the same a. any Of the existing structures but
an average Of all of them, and then he is to fix
. rental value upon this imaginary house and
los and assess all the lots In the ',neighbor-
hood, improved, partly improved, or unim-
proved, at the same rate.
This il rather q complicated operation for
the ordinary assessor, involving a severe strain
upon the powers Of the Imagination, as well a.
upon the faculties exercised in the processes of
higher mathematics, and obviously where
there is 90 much guesswork in dealing
with the imaginary there will be
even greater room than at present
for inequalities Of assessment correspon-
dent suggests elsewhere in this paper that an
assessors pay under this system ought not to
be reduced as proposed. He is clearly right.
II the assessors are to assess an imaginary in
stead Of m actual city. they ought to have extra
pay for the demands upon their imagination,
frst-ciass work in this field ranking higher in
public appreciation than mere routine
assessment Of the tangible and visible.
This plan is clearly a march around Robin
Hoods barn to get to Henry Georges single
tax II an assessor is to imagine buildings
upon unimproved property for assessment pur-
poses, Why can he not imagine the existence of
non-existent land as well as buildings, also for
assessment purposes. Why may he not assess
one who owns no real estate on an imaginary
lot and an imaginary house, as logically as be
assesses q 10. owner on An imaginary house
supposed to be erected upon it?