Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-07-13

As the laws for the District are made by men
who assemble from every part Of the Union,
and who may reasonably be supposed to have
had something to do with public affairs in their
own communities before coming to Congress,
one may naturally expec. that the District WIN
in course of time have Q model assessment
system representing the gathered wisdom and
experience Of the Whole country. The COM
plants against the assessment now under con-
sideration and the criticisms Of existing law
and methods indicate that the model system
has not yet been evolved There are undoubt-
edly some good features in the plan proposed
by Mr. johnson Of Ohio, coupled with others
that seem go bad that it is hardly probable that
any Congress, however Indifferent to the inter
ests Of the District. will enact them into law.
The best features of Mr.. Johnson's plan may
be saved, however, and combined with
the best features of some other plan,
or of the existing law, and in
this way the District may secure it's
model system. 1t may be that the District will
be indebted to Mr.. johnson for keeping in
operation the processes which, ii is hoped, will
finally evolve the perfect Law. Leaving out Of
consideration errors or supposed errors Of juds-
ment in valuations made by the present asses
surs and which any three men are likely to
commit perhaps the greatest cause Of COM
plant and criticism Of the present assessment
Is the wide diversity Of opinion to what Is
the ''true value" Of property. The appeals Of
citizens wodh indicate that the assessors had
been overconscientious in their interpre tation
Of their drty under a law requiring them to
ascertain the true value of real estate. To
many who have given this subject consideration
ii seems that the purpose for which the assess
ment is made is to be considered, and so long
rs that purpose is served the public interest
does not suffer. whether the assessment repre-
sents the full value or two-thirds Of the actual
value. II the assessments were made for
statistical purposes, the census is, it might
be another matter. The only purpose, how
ever, is 10 furnish a basis for taxation.
and the chief aim of the assessor should
be to make valuations that would be
equitable and relatively accurate when COM
pared one with another. II such a plan were
possible the purpose would be served well if
the assessments were represented in algebraic
characters and not in dollars and cents. so long
a. they were relatively correct. II the assessors
had considered that the true value required by
law was the true value for the purposes of tax
alton. or a truthful statement Of relative values
it i probable every public interest would rave
been as well served as under any other defini-
ton 1t seems desirable that in any new legisla-
ton on the subject the intent Of Congress as to
valuations should be so exactly expressed that
there NAV be no danger Of great and sudden
changes in vslua lions due to the varying ideas
of assessors % to whether 'ftrue value means
the market price or the price that might be OBJ
tanned at forced sale under adverse circum-
stances, or a sale under favorable circurn-
stances, or sale on the installment plan, or
merely the relative value.