Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-24

ton. And this equalization, instead of beins
made at intervals OF three years. ought to bt
continuous. Real property il constantly chang
ing in value; that part of it consisting OF
buildings and improvements by accident
and decay, and that part consisting Of
land by changes in population and its centers
and by public improvements. Instead OF
leaving examination to the last and then hurry
ing II through at intervals of three years. the
process of equalization should be constantly
going on. so that ut the time of the semi-annual
collection of taxes the amount due from each
person or piece of property would be found
fixed by deliberate and as far possible uniform
determination.
In place. therefore. of the division of re-
spOnsibility between the three assessors, aided
at times by fourth. who themselves APP
pointed by the divided responsibility of three
Commissioners, we propose that the response
blllty for the equalization of taxes in the Dis
trict of Columbia shall be concentrated in the
hands of one clearly responsible officer. deriv-
ing his appointment from a clearly responsible
source, removed as far as possible from the
personal influences concerned with his func-
tons: and that all his hearings. acts and decis-
ions shall be matters of publicity and record.
While the individuals interested to large
amounts in keeping down the assessment upon
their own property can be relied on TO present
their own side of each case before this board of
equalization. one CRYING want in the present
system has been the absence of any one whose
duty it was to represent the other side.
nominally that of the government, but in
reality that of the smaller property holders.
whose individual interests are not sufficient to
enable them to give time and attention to
the matter. This want We propose to remedy
by the institution of an official whose duties
shall be of the same nature those dis
charged by the public prosecutors in our
courts, who shall call attention to property that
escapes assessment or Is insufficiently assessed,
and who shall appear on the other side when
applications are made for reductions of assess
ment. The payment of adequate salaries to
these two officials and to the assistants which
it NAV be necessary for them to have will at
least entail no greater public expense than that
involved in the present irresponsible, inefficient
system.
LACK OF CONSCIENCE IN TAXATION.
But while your committee believe that the
change in the manner of making assessments in
the District of Columbia which they herewith
recommend would tend to lessen inequality and
conduce to a fuller and fairer assessment of
land values, they find the belief very general
that some change in the subject of assessment
Is OF even more importance. In the last report
of the assessor for the District of Columbia it is
minated that 1.-The public conscience is becom-
ing somewhat elastic on the subject of taxation
This Is putting an obvious fact very mildly in
deed. SO far as our investigation goes il would
DC d DctttT OF truth 10 say mat
in matters Of taxation there seems to be very
little public conscience left and that the gen.
eral sentiment is that no one is bound in honor
or honesty to pay any tax that he can by any
device escape from. and men whose word ia as
good as their bond. who would feel themselves
disgraced in depriving a private creditor of a
penny of his due, make no scruple whatever in
defrauding the government of its claim and
Sinking their responsibility for what is held to
be their due to society in return for the benefits
which they receive from society.
At the bottom of this deplorable sentiment.
we are convinced, lies feeling not merely of
injustice in the manner of levying assessments,
but of injustice in their subjects and in the
minds of the thoughtful men who have appeared
before us there Is general and most decided
opinion that taxation for the needs of the Dis
trict should be concentrated upon one subject,
the existence and value of which can be
readily aseertained and the justice of taxing
which Is perfectly clear. By law personal
property in the District of Columbia is liable to
the same rate of taxation as real estate. though
the method Of ascertaining it is different.
But the attempt to tax personal property in
the District has, as is the case in all
the large cities through the country. degener-
ated into what would be a farce if it were not
worse Taxes on personal property can be col
lected in sparsely settled farming communities.
where every man knows his neighbor and where
the comparatively little that each man has is q
matter of at least neighborhood notoriety; but
though taxes on personal property may be col
lected from the poorer inhabitants of sparsely
settled districts. they cannot be collected from
the rich in great cities, and in the District of
Columbia. in spite of the rapid growth in pOpu-
latiOn and wealth and the settlement here of
many men of large means, the returns for per-
sonal property have been falling off until they
now amount TO the preposterous sum of some
81. 000. 900.
NJ l. y i -
thus obvious can not be collected. and as to
which there is evidently feeling that regards
their collection as unjust, must by its reactive
effects render more difficult than it ought to be
the full and equitable assessment of taxes on
landed property. And so it is with the assess
ment of taxes upon buildings and improve
ments. The value of the small and cheaply
built house NAV be fairly estimated by look
from the outside, but the value of one of those
costly edifices that are becoming so common in
the federal District cannot be told without close
examination. AdoOr. pier glass, marble floor
a stained window. a carved staircase. in one of
these houses, often has value far greater than
the entire homestead or hired residences of one
who among the great masses of our people
would be deemed well-to-do. Thus without
such prying examinations as are not contem-
plated by our system and are strongly repug-
nant to American ideas, anythinG like equality OF
taxation of buildings and improvements cannot
this as we have become convinced is the feel
ing. vague IL may be. but strong and instructive
of the injustice of taxing man for adding to
the real wealth of the community. When a man
puts up house in the District of Columbia
he does something that adds to the
wealth and stock of cOnveniences Of the whole
city, and he instinctiyelv feels that it is
wrong that his taxes should be increased for
having done so. The poor man with a small
and poor house has to submit. few dollars
difference In the assessment will not paw him
for the time and trouble of protesting But
the rich man. with the costly house. not merely
has more time and larger interests. but finds
the difference in the assessment more import
ant matter. Thus. in both these WAYS, there
are powerful tendencies constantly at work TO
produce unjust inequality in the taxation of
buildings and improvements. These tendencies
must act directly and powerfully upon the tax
alton of land, with which the taxation of build
ings and improvements is conjoined.
THE ASSESSMENT OF LAND VALUES.
Your committee have been much struck with
the widespread feeling which they have found
among well-infOrmed and thoughtful men that
the only way to secure fair and full assess
ment of land values in the District of Columbia
lies in the abandonment of the attempt to
assess improvements and in concentrating the
assessment upon the value of land alone and
for reasons such AS those We have briefly indi-
Gated YOUR committee are inclined to agree in
this opinion.
As representing the views of large and infiu-
entail property holders, desire to call special