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


| (COn'tnued from StIh P0ge.)
increase few great fortunes and TO hasten the
| crowdlng OF the body of its population into flats
and tenement houses, and, behind stately ave-
nues lined with palaces, to raise nosome slums.
| Already the effect Of the growth and improve
ment OF the federal District has been, by the in
crease OF land values, to give hundreds of mil
lions TO IA fortunate few. but to increase the
| cost of living to such degree as to make it a
serious question with many of the officers and
employees OF the national government who are
called on to live here. And il this tendency
continues not only will the salaries paid to en-
| ployes Of the United States soon become en-
tlrely inadequate to the scale of living for
which they were intended, but the capital OF
the American republic must ere long present
such contrast between luxurious idleness and
poverty-stricken workers can be exceeded in
no capital OF professedly aristocratic countries.
Or to look at the question in still another
way:
TAX on LAND THE ONLY JUST TAX.
Analysis shows that the rental value of land
does not arise from any expenditure of labor or
investpent of capital by the owner of the land.
The value which the owner of land may create
by the expenditure of labor and capital is a
value which attaches to buildings improve
ments. The value which attaches to tho land
itself comes from the growth of the whole COM
munity. 1t is this growth and improvement Of
the community itself which has given to land in
certain parts Of the federal District value
amounting to over three millions of dollars all
acre. III the owners OF this land
had left their land idle, il they had
been absentees or idiots, this value would have
| attached to the land 20 the same extent and in
the same manner. 1t comes from the growth
| Of population and general improvement, and
is primarily due TO the fact that this particular
place has been selected the site of the
national capital Thus every one who adds
even temporarily to the population and BUSH
ness Of Washington does something to add to
the valne Of the land. something to increase a
fund which may be taken to defray all the ex-
pensos Of government without levying any tax
| on legitimate property or improvement Or
which will in any way increase the cost Of
living No matter how he lives, so long as he
lives here every resident must directly or in
directly contribute to the rental value Of land.
In this way every resident, and, indeed, every
sojourner may be said. in what he pays for the
use of land, even though it be for single
nights lodging, to pay a just tax, sufficient to
provide for the legitimate expenses Of the local
government and to make the most ample public
improvements. But if the individual land
owners are permitted to put the proceeds of this
tax in their pockets and taxes are then levied
that fall on use and consumption, the body Of
citizens are really twice taxed.
CONCLUSIONS OF TIE COMMITTEE.
The reasons thus briefly indicated lead your
committee to believe that the principle of con-
filming the assessment Of taxes in the District to
the annual rental value Of land is az conform
able to the interests Of tho people Of the
several states is to the interests of the resi-
dents of the District of Columbia and to the in
terests OF the property owners represented by
the gentlemen who have urged it upon US.
But as the assessment of land by its annual
rental value involves a considerable change
from the usual American custom of assessing
the selling value, your committee. while not dis
posed TO question the reasoning Of the taxpay-
ers who urge it, hardly deem it prudent to rec
ommend at once SO radical change. Since it is
always the actual or expectant rental value of
land which fixes its selling value, We do not see
any real necessity for so great a change, at
present, at least. We therefore recommend
srch change in the subject of assessment as
will embody the principle urged upon us by the
representative taxpayers of the District of whom
We have spoken and which we find generally
commended by the intelligent men whose views
our investigation has brought to our attention.
that OF eXempting improvements from the as
sessment, and coltning it to the value of the
land itself. But we recommend. at the same
time, such provisions for the collection of in
formation as to the actual rental value of land
as will not only furnish reliable means of de-
termining selling value. but will make it easier
at any future time to change the subject of tax
alton from the selling value to the rental value
of land.
subject of assessment would powerfully
contribute, with the changes recommend
in the manner of assessment, TO secure
equality there can be no doubt. When. in
stead of being distracted by various subjects
of taxation, public attention is concentrated
upon one, and that a subject which from its
nature cannot be hidden or concealed, but
can be perceived by every one who walks
or rides along the public streets.
public opinion will be called in
to secure equality. And while there Is a mani
fest injustice in attempting to tax the citizen in
proportion to what he does to add to the gen.
eral wealth. there is such manifest justice in
taxing the citizen in proportion to the pecuni-
airy benefits arising from the general growth
which he receives, that we are inclined to be-
ieve that the result of the change we pro pose
will soon be to show that there is a public con-
science on the subject of taxation.
But while some may object that We have not
deemed it prudent to go SO far in our recon-
mendations as has been urged upon us by tax
payers of the District there may be others who
will ask why Congress should attempt to cure in
the federal District evils which exist in greater
or less degree in all other large American cities.
Our answer is that there can be no better place
to attempt to apply cure to these evils than in
the capital of the nation, and this is made all
the more incumbent by the fact that one-half
of the entire municipal burden of this city
is borne from the national treasury
fall with heaviest weight upon the hard earnings
of workers all over the country. Under some
circumstances there may be good deal of truth
III what was said by some of the witnesses whom
we have examined-that the proportion of the
assessment makes no difference provided it is
levied on all pieces of property in the same pro-
portion. But this is manifestly not true where
the general government is paying one-half of
the aggregate expenditure. The people of the
United States are at least entitled to know Just
what is the true value Of the land and rate of
taxation OF the federal District.
RECOMMENDATION.
Your committee therefore recommend the
following resolutions:
Resolved. that the House conferees on Dis
trict appropriation bill II. Il. 6746 be instructed
to have inserted in its proper place the follow
ing substitute clause:
For assessors Office: For one assessor,
whose duties shall be as now required by law.
except that he shall have no voice in the assess
ment, or equalization of assessment, of any real
estate after the first Monday in June, 1892.
$1,000. After the first Monday in June
permanent board of equalization, composed as
follows, shall have exclusive power to increase,
diminish or make assessments on real estate in
the District of Columbia in the manner herein
after provided There shall be a president of
the board, who shall hear publicly both sides
of all questions of assessment, and decide from
the evidence the amount at which each