Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-24
DISTRICT ASSESSMENT
Report of the Congressional Investi-
CATION on the Subject.
IRREGULARITIES SHOWN.
Evils in the Present system Claimed TO Have
Been Observation-Disclosures Upon Land
Values said to lie the Only True Method
Changes Recommended.

Mr.. johnson today brought IN the lOng-eN-
pected report on the question of assessments IN
the District. The report is a long one and Is
rich in tables. The report saws:
While there is vet some information con-
nected with the matter submitted TO them.
which your committee desire to obtain. as the
new assessment on that part of the District
outside Of the CITY. where the greatest discrimi-
nation has heretofore existed. has not yet been
reached. vet in view of pending legislation IN
the annual appropriation bill on the subject
of tax assessments in the District Of Columbia,
thew deem it expedient to submit the testimony
30 far as taken with recommendations.
WHAT THE FACTS SHOW.
All our examinations have been conducted
with open doors except that of the assistant
assessors themselves. which at their request was
carried on in executive session. The testimony
shows that the facts recited in the resolution
are substantially true; that as a result OF this
Investigation the assessment on land has been
raised SIPS 900 600 and vet S225. 900, 900. more
than half the value of land in the District.
escapes taxation: that there l. much inequality
and discrimination; that land values are in
creasing at an enormous rate-On a cOnserya-
tive estimate to the amount OF S4O,-
0O0. 900 annually. enough to pay of the entire
bonded debt of the District IN SIX months: that
the assessment of buildings and the under as
sessment of land Is operating to discourage
greatly the growth and improvement of the cap
ital: that the assessment has been made In viO-
latiOn of the law. without proper publicity or
inquiry. and in n careless and reckless manner;
and that on a fair assessment of land alone il
would be easy to obtain by a 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 80 cents
on the 200. lower rate than that of any large
CITY in the country.
We have examined. as will appear from the
testimony. witnesses familiar with this subject,
including representatives of large landed inter
ests who came forward in defense of the exist
ing system. To one of these. Mr.. Bralnard ii.
Warner president of tie Washington Loan and
Trust Company. himself a large landowner. and
by common consent most fitting spokesman
for the owners of valuable land in the District,
we extended an invitation to act as counsel for
that side of the case Mr.. Warner accepted,
and at his request a number of witnesses were
examined
The testimony Of these witnesses. indeed.
even that of Mr.. Warner himself. showed con-
clusively the defects OF the present assessment
and the inequality and discrimination due to
the system. Although they defended the present
board of assessors men of high character and in
many cases their personal friends, vet they.
too. without exception, recognized the grave
defects of the present system. and presented a
plan for radical modification. to which your
committee acknowledge their obligation, and
which they have made the basis for recommen-
datlOns that they present herewith
HOW ASSESSMENTS HAVE BEEN MADE.
The function Of the assessors of the District
of Columbia is one of great importance. 1t is
nothing less than that of deciding. without ap
peal. in what proportion a number of individuals
shall make up payment aggregating $4,000, 900
a year-a function that exposes them to great
pressure and large temptation.
This work Is now done by three assistant
assessors appointed by a board of three Com
missioners, and receiving salaries which they
themselves. the appointing Commissioners and
the witnesses examined by all
deem inadequate. They hold their
sessions in secret, without any
systematized method of ascertaining facts have
the assistance of no one representing general
interests. and are practically subject to no rep
reservations save those of such larger taxpayers
as have sufficient time and incentive TO go be-
fore them. and whose concern it is TO get as
much as possible Of the tax burden off their
own shoulders The only check or appeal to
which their decisions subject Is a useless
fOrm-their conversion into board of equali-
zauOn by the addition of the chief assessor TO
their number. a board in which the two asses
SCISSORS originally required for any action still
have power to prevent any change in that ac-
ton
Inc results of such a system cannot reasonably
cation has disclosed. The fact Is that what
amounts 10 the distribution among individuals
OF c3.OoOOOO year. without check or publicity.
Is by the present system placed in the hands of
three gentlemen whose inducement to assume
this duty l. the abit il gives them to serve their
friends. and who have been permitted and en-
couraged To act "a though the matter were one
with which the general public had no con-
cern. and in which they were entirely
independent of any law regula-
ton The three assessors Of the District
OF Columbia. whose official acts your committee
Is engaged III investigating. are gentlemen of
intelligence and character. two of them at least
large owners of valuable land They have been
acting. We think. IN accordance with the prece-
dents of their office. and in manner which
does not seem to have suggested either to them
selves. to any other Of the District officials or 10
the Washington public that they were doing
ANYTHING not entirely justified. Yet they have
deliberately and persistently violated the law
The statute requires that all property shall
be assessed at its true value in lawful money.
vet In their assessments of real property they
have, contrary to the written instruc-
tions of the assistant district attorney
whose opinion publish as a part of
this report. and. indeed. of the decision
Of the supreme Court of the United States
(vo- lOl. U.S-R-. p 1927. adopted the rule in
volving deliberate change in the law. that
the words value, true value" and .yalua-
tion, where they occur in the law, shall
be interpreted to mean ''what property
would bring at forced sale under adverse cir
eumstances-' Nor have they even followed
their own rule. since from the testimony taken
BY US and embodied in our report it will be
seen that they have in some sections assessed at
from 20 TO 50 per cent and in others at from 80
TO 80 per cent; and in one case which came to
our knowledge piece of property was assessed
at Is per cent more than II had recently sold
for. while the greater part of the property on
the same square WAS assessed at less than 50 per
cent of its true value. But perhaps the most
striking instance of the loose way in which il
has been the habit of these assessors TO dis
charge their most important function is given
IN the fact that. discovered by your COM
mittee, they bad within the week elapsing be-
tween two examinations by of their field
books added s5ss. 600 to the assessment Of one
square, changing the figures from some $500 600
to nearly 81 500 900. and that entirely upon
their own motion that they at FIRST in
chned To conceal from Us the fact that they had
made such an important change.
IL a brief and hurried inv estigation discloses
such inequality and such laxity. how much
more have we reason to expect that a full exam
nation would show.
An IMMEDIATE CHANGE DEMANDED.
But In the opinion of your committee
enough has already been disclosed TO demand
an immediate and radical change in the system
Of assessment and the bringing into il of the
two principles Of responsibility and publicity