Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-03
THE ASSESSMENT INQUIRY.
MI. Hemm.ngway States His Objections to
the Methods Now Prevailing.

THE ASSESSMENT INQUIRY.
MI. Hemm:ngway states His Objections tc
the Methods Now Prevailing.
CAME UNDER HIS NOTICE AND OF HIS UNsUc-
cEssrUL ATTEMPTS TO HAVE CONNECTIONS MADE
SOME DEFECTS POINTED OUT.
The committee which il investigating the as
sessment question has taken up one more wit
ness. This time the victim was Mr. v.
ID. Hemingway, who has been one OF
the main factors in starting the investi-
CATION. Mr. Hemingway gave his views and
experiences to the committee at some length.
Speaking Of his experience in attempts to
prosecute for unequal assessments, Mr..
Hemmingway stated his attention had been
called to inequalities in the assessment some
six years ago when he had purchased piece
OF suburban property for $780, The property
had not been sold at forced sale or under ad-
verse circumstances. Within two months of
his purchase the assessment was made and he
found his property assessed at 81, 1856. He ap-
peared before the board of equalization and
his assessment was cut down to sl,025 which
lower rate was s225 more than he had given
for the property
At about the Same time different class Of
inequality was called to his attention by q con-
yersation with Mr.. Geo. c. Henning who ia
formed him that the lease .on the Saks' prop
erty aggregated Sll.8 900 year. On examina-
ton he found that this property was assessed
for only about four times the annual lease, or,
as he calculatedIt 1t. at only Is or 20 per cent Of
Its value. These two cases. showing the in
equality between the assess ments of residences
and business property, caused him, three years
later when another assessment was made, to
make rigid examination into the question. He
MED with the assessors some fifteen appeals
against this assessment. These appealsrepresent-
ed about 900 pieces of property, all being prop
erty where recent sales had determined the
true value. He received letter from the as
SCISSORS asking il Ill these appeals he was the
owner or representative owner of this prop
erty. He replied no; that he was simply act
ing as assistant. The appeals were then
ignored.
AN APPEAL TO THE DISTRICT ATTORNEY.
Later he made an attempt to have the dis
trics attorney take up the matter. He called
District Attorney Hoge's attention specially to
the incident of the Firemen's Insurance Com
pany at the corner OF Louisiana avenue and 9TH
street. The district attorney asked him ii he
could prove actual corruption or bribery. He
answered no and the district attorney then said
that he saw no chance of making a case. The
subassessors it was held, could only
be reached in their individual capacity
before the returns were made. While act
ing az board of equalization the expression
in their opinion" would render it impossible
to prosecute them. If this is true" said Mr.
Hemingway, lit will be impossible to obtain
a conviction in any CASE however ridiculous
the assessment might be-" Later Mr.. Hem
mlngway had made an effort to get the matter
taken up by the grand jury, and had Also he
said, failed in this attempt
Mr.. Wadsworth wanted to know what effort
had been made to correct by law these unjust
assessments Mr.. Hemmingway then described
number OF methods by which the subject had
been agitAted by means OF letters to the Com
mlssioners, to the newspapers and in other
ways.
MIR. johnson asked Mr. Hemingway his
opinion OF Mr.. Phillips plan to assess rental
value. MIR. Hemingway replied that in his
opinion the proposition contained the true and
scientific plan of assessment.
What effect would it have on improve
ments" said Mr.. johnson.
1T would result in the assessment of land
In Its true value" replied the witness, land
would, therefore, be OF interest to the mass of
land would result in the decrease
OF the selling price and would there
fore render possible the smaller capitalists to
invest and improve the city He thought that
the selling value rose directly out Of the rental
value. Multiply the ground rent by twenty
and you reach the true value of the land, was
MIR. Hemmingway's plan. MFR. Hemming-
way described the efforts which he
had made in 1888 to have the instructions
which were given to the subassessors altered
SO that property might be assessed at its full
market value. Last winter he had drawn
up a bill providing for different
machinery and a different mode Of making
assessments. In Mr.. Hemingway opinion the
assessor should be made responsible in his own
person for the assessments, which, he thought,
should be made oftener than every three years.
OBJECTS IN The PRESENT MODE.
There was a number of defect Ia in tho prea.
ent method of making assessments to which
Mr.. Hemmingway drew attention and for which
he proposed remedies. Among these was the
plan Of making an assessment every three
years. As remedy the witness proposed
annual assessments. Another defect, he
thought, was the indefinite requirement as to
what was to be assessed. He thought there
should be specific requirements. which should
be the highest current rent value. The as.
sessment law was a matter OF opinion 1t
should be made a matter Of fact.
There was divided responsibility where
there should be a fixed responsibility. 1t is
impossible to enforce any penalty clause.
The board OF assessors did their work behind
closed doors when the utmost candor should
be shown. At present the property was viewed
in order to ascertain Its value, whereas testi-
mony should DO obtained nnder oath as to
actual facts. The present law contained no
provision for Furnishing the assessors, whereas
it should be possible to both fine and imprison
the responsible parties. The present plan Of
paying fixed salary and the M ode OF making the
assessments had a tendency to cause the
assessors to make a low valuation Of property
whereas il the board were paid a pet cenlage
OH the aggregate assessment the tendency
would be toward an assessment at the full
market value. Mr.. Hemingway submitted
the draft OF bill carrying out his views on
the matter.