Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1892-08-18
SINGLE TAX DEPARTMENT
SINGLE TAX IN THE FEDERAL
DISTRICT.

Through the courtesy of Tom L.
johnson we publish summary of the
report on the assessment of taxes in
the District of Columbia This report
comes from a select committee appoint
ed to investigate the subj:ct Mr..
johnson is chairman of the committee.
but the report is signed by every MEM
Der of the committee. Mr.. Johnson's
associates are Mr.. Washington, demo-
crat, of Tennessee, and Mr.. Wadsworth,
republican, of New York. The report
was presented May "a. 1t is based upon
resolution adopted by the house April
Is. This resolution cites that the new
old by nearly 25 per cent; and then goes
on as follows:
Whereas, Said old assessment on the
land values alone in the District is $780,
600. 600, when it should be more than
$500. GOO, 900; this shows an extraordin-
airy differentiation, and, what is still
worse, the greatest injustice between
the valuation of the land used for bust
ness purposes, which in many cases is
assessed at less than IA per cent of its
true value, and land used for residence
purposes, especially where the small
homes are situated, which is assessed at
from 20 to so per cent. of its value,
while in many cases land held for spec
ulation is assessed at less than 10 per
cent of its true value. The foregoing
facts We're brought out by an expert
valuation on enough land in the Dis
trict to furnish an average. Apublic
hearing was held by the commissioners,
in which this subject was thoroughly
discussed. and after careful eXamina-
ton they say 1.-THE figures embraced in
these showings seem to have been care
fully and conservatively prepared"
and
Whereas. the new assessment should
not only show the true value of prop
erty in lawful money, as required by
law. but should also preserve an equal
ity in assessment OF the land in differ
ent localities and not bear more heavily
in some sections than in others; there
fore
Be it Resolved, That a select commit
tee consisting of three members, be APP
pointed by the speaker, which shall
have power and authority to investi-
gate and report upon the method of as
pertaining land values by the board of
assistant assessors in the District of CO.
lum bia: to inquire whether there is in
the assessment now being prepared dis
elimination in favor of any section over
others, and generally to inquire into all
alleged inequalities pertaining to the
assessment of land values
Such committee shall have power to
send for persons and papers, to exam
inc witnesses under oath, may employ
a stenograpber and one clerk, and shall
report the result of its investigation to
the house, with such recommendation
as it may deem proper to make. The
expense of such investigation shall be
paid out of the contingent fund of the
house
The report then says:
The testimony shows that the facts
recited in the resolution are substantial
" true: that as result of this investi-
cation the assessment on land has been
raised $3.50 900, and yet s225, ooO, 900.
more than half the value of land in the
district, escapes taxation; that there is
much inequality and discrimination;
that land values are increasing at an
enormous rate-on conservative esti-
mate 70 the amount of 0,00O, 900 annu-
ally, enough to pay off the entire
bonded debt of the district in six
months; that the assessment of build
ings and the Embarrassment of land
is operating to discourage greatly the
growth and improvement of the capital;
that the assessment has been made in
violation of the law, without proper
publicity or inquiry, and in a careless
and reckless manner; and that on fair
assessment of land alone it would be
easy to obtain by tax rate less than
one-half of the present all the revenue
required for the needs of the district.
This would make the tax rate OF the
city of Washington 60 cents on the
500. lower rate than that of any large
city in the country.
The committee find that the assessors
have. in accordance with ancient prece-
dent. directly disregarded the law which
requires property to be assessed at its
true value, and says that the assessors
interpret the words TRUE value to
mean the price property would fetch at
forced sale under adverse circumstances.
Continuing. the report says:
When a man puts up a house in the
District of Columbia he does something
conveniences of the whole city, and he
instinctively feels that it is wrong that
his taxes should be increased for hav-
ing done so. The poor man with
small and poor house has to submit. A
few dollars difference in the assess
ment will not pay 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 a
more important matter. Thus. in both
these ways, there are powerful tenden-
cies constantly at work to produce I'M
just inequality in the taxation OF build
ings and improvements These tend
encies must act directly and powerfully
upon the taxation of land, with which
the taxation of buildings and improve
ments is COMBINED
The committee finds strong senti-
ment in the district in favor of assess
ing taxes upon the land values only.
The committee says that this seems the
correct principle. The man who holds
land that would yield him an income
were he to improve it. ought to pay as
much toward the expenses of the dis
trict as he who by Improvement actual
" does receive an income from his
land. and the committee sees how much
the suggested method Of 1evyipg assess
nents would stimulate improvements
and promote the growth and prosperity
of the district while lessening the ten
dency toward inequality. The COM
fha dISf tnf holm