Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-05
RENTS AND TAXES.
The Plan Proposed by Mr.. Hemingwa BE.
fore the Assessment Committee.

IOre the Assessment Committee.
The committee ofthe House which is engaged
in investigating the question Of assessment
OF property in the District is paying especia
attention lately to the proposition of taxing
rental values or the average rental values
This plan was brought before the committee
first by Mr.. Samuel Phillips and Mr.. B. H
Warner, and was amplifed and extended BY
Mr.. c. B. Hemingway in his testimony. The
plan is accepted by the single tax men as il
line with their theory Of taxation, as unim
proved property wall be taxed ON an equality
with improved property or as if it were i'm
proved up to the average surroundings The
committee at present are asking each wit
ness what he thinks Of the plan and casually
what their opinions Of tho thinking powers Of
DIR. Phillips and Mr.. Warner may be-
Yesterday the committee spent considerable
time in going over Mr.. Hcmingway's plan and
endeavoring to discover how the propose
would tend to wipe out inequalities The
measure proposed by Mr.. Hemingway provides
that five assistant assessors be appointed al
9 500 per annum each.
That roai estate in said District shall be an.
nually assessed for taxation at its highest cur.
rent annual rental value and the Commits.
sioners OF said District shall annually fix the
rate OF tax.
That it shall be the duty of said assistant as.
SCISSORS to proceed each year through every
part OF said District and to require the tenant,
agent or owner of each piece of real estate
under rent to state under oath the full con-
sideration payable as rent and they shall also
determine. by comparison with adjacent or i'm
mediately neighboring lands that are improved
and bearing the highest rent they have power
to produce. the highest current annual rental
value OF all lands not under rent or rented for
less than the highest current rent they have
power reproduce and they shall make return
thereof to the District assessor.
That the highest current annual rental value
OF real estate shall be considered to be the
highest annual rent which it has power to pro-
duce II improved with improvements of value
equal to the average value of the improve
ments in its immediate neighborhood.
That unimproved land shall be assessed at q
sum equal to the highest annual rent it would
produce if improved with an improvement
equal in value to the average value of the i'm
provements in its immediate neighborhood.
That any real estate containing improve
ments o! a value in excess of the average
value OF the improvements OF it's immediate
neighborhood shall not by reason Of said fact
be assessed at a sum in excess OF the sum laid
on immediately neighboring lands Of equal
site value.
That whore land is bearing rent and it ap-
pears by comparison with the actual rents
payable for Immediately neighboring lands
that the rent payable ia the highest rent the
land can produce excepting from considera-
ton those actual rents which are notably made
quate as the highest rent obtainable), then
such rent shall be considered to show the high
est current rental value of the land. But where
it appears by such comparison that such actual
cent is notably inadequate as the highest rent
obtainable then such actual rent shall be
ignored as factor in determining current
rental values.
That the aggregate Of the assessments laid
upon all improved real estate in said District
which is bearing the highest rent obtainable
shall not be less than the aggregate annual
rent payable therefor.
That where land is not bearing rent or is
rented for notably inadequate consideration.
as shown by comparison with the rents payable
for immediately neighboring lands its highest
current rental value shall be determined by
comparison with the highest current rent pay
able for Immediately neighboring lands, in said
comparison making due allowance for relative
size and site value.
That all valuable considerations which &C.
crue to an owner in consideration Of tenantcy
in real estate shall be held to be rent; and
where the consideration payable to an owner
includes consideration for values other than
rent Gas. for instance artificial supply of water
and flight and heat and permanent crops)
then such consideration where determinable
shall be deducted from the total consideration
payable and the remainder held to be the
actual rent payable.