Evening star. [volume] (Washington, D.C.) 1854-1972, 1893-11-25
DISTRICT TAXATION.
Some Suggestions for Future legis-
lation.
PERMANENT ASSESSMENT BOARD.
Advantages Of a Flexible Rate OF
Taxation.
AN INHERITANC NOE TAX,

Written for The Evening Star
No subject is more important than this
one, to the interest of the people and con-
sequently none is more worthy Of their at
tention, said Gov. Hoffman, commenting
upon the report of the New York tax COM
mission, 1871: THE interests of the people
require a method of taxation at once equit-
able, effective and free from unnecessary
oppression; one which will yield the requi-
site revenue, while subjecting them as little
as possible to inquisitorlal vexation" The
question Of taxation, or, in other words, the
method by which an equitable distribution
OF the burden Of supporting the machinery
OF government is fixed, has always been a
complex problem, notwithstanding the emf
hence of those who have sought from time
to time to solve the problem. Probably no
satisfactory solution is attainable We may,
however, by patience and perseverance,
reach a basis measurably satisfactory, or,
at any rate. it is our duty at all times to
apply such methods toward the solution as
experience and research has demonstrated
to be free from just criticism. Ali expe-
rience points to the continuance of real
estate DIS the basis of municipal revenue,
and yet 1t is unsatisfactory, and often I'M
fair by reason of the impossibility of fair
comparative valuation of property so scat
tered as to defy accurate assessment by
any one man, o. set of men, no matter
how skilled they might be in the work OF
real estate valuation. The trouble hereto
fore has been the defective assessment.
The assessors were picked up at every
periodical assessment without reference to
their capabilities to perform the duties per-
tanning to the office. but selected from
thnCn yhn o,,s Of ant
at the time. and who sought the places to
earn the compensation attached TO them.
There were about twelve of them, all were
paid s. per day, which was in most in
stances the measure of their interest in the
work. Is it strange that glazing and per-
nicious errors crept in, and gross injustice
to the taxpayers prevailed, that murmurings
and discomfort were manifest on all sides,
and the whole scheme brought into dsre-
pute? Not at ALL
The last assessment was conducted upon
lines that conform to the judgment of the
highest authorities on the subject-that is,
to appoint those who are conversant with
the subject of real estate valuation and
municipal taxation. both in its literature
and practical applicatiOn,to the end that we
may secure for the service in this city
whatever practice and experience may have
demonstrated to be good in other cities.
Valuation.
The difficulty with all assessments grows
out of the inability of the assessors to
properly value the taxable property, gener-
ally being guided by the selling price, which
is by no means a safe guide, since many
reasons enter into the selling price apart
from it's real value Not long since a buyer
paid $50 per square foot for land on F
street, when probably the adjoining owner
would have been glad to get SO per square
foot for his. So 1t can be readily seen that
the selling value is not always a safe guide.
The matter must generally be reached by
determining as near as possible the uses to
which the property can be put to earn a
fair in terest on it's valuation, or. as 1t is
called in England, its rental value.
The tenth census showed that the valua-
ton in some states was only Is per cent
while in others 1t was as high as IS per
cent. A wide margin, to be sure, but
necessary sequence from the inability of
securing men at random to do the work
properly at the rate of so much per diem
while engaged, rather than by securing a
small permanent force. with a fixed tenure.
to make them Independent and free from
the necessity of counting certain influences
to secure their retention in office-men who
would give to this city the benefit of con-
slant investigation of the methods in vogue
in the leading cities of the world.
Relation to the General Government.
Those who have not investigated the
subject are easily led to believe that WASH
ington enjoys a favor through it's relation
the fact. The government OF Great Britain
assumes and defrays a large portion Of the
municipal expenditures of the city of Lon
don, such as. for example all expenditures
on account of public education, mainte-
nance of local courts, public buildings, the
INDECENT insane, the fire department, docks
sc. Paris, France, had nearly all it's ex-
penses paid up to a year ago by being al
lowed what is known as the octroi tax,
which in 1870 amounted to three-fourths of
the total municipal expenditures. The
same may be said of Berlin, in Germany
though government aid is extended to
other cities, about fourteen in number
The same Is true of Vienna in Austria, of
st. Petersburg in Russia, and for long
time Rome in Italy. l merely mention
these facts to show that the general gov
eminent does not even do it's duty toward
the capital of the nation. since 1t pays only
what might be justly exacted from a
stranger-taxes on it's property.
Personal Taxes.
The personal tax, while in theory 1t prom
Uses well, yet in practice is open to grave
doubt, it never did work we'll and grows
worse and worse in accordance with the
efforts to enforce il, intelligent men who
have considered the question are nearly
unanimous in condemnng it in practice.
1t offers premium to perjury and lying. it
fosters deceit and evasion and does more
to undermine the moral character of our
eNemp,ars than any other thing tolera ted
by oltute. Says one writer: The liquor
traffic. under proper regulation. does not
contribute half as much to the moral OBJ
Hquity of the citizens as does the effort to
tax invisible property. The amount of per-
sonal property returned for taxation in the
state of New York actually decreased over
one hundred millions of dollars between
1871 and 1884. In fact ii is said only few
besides farmers, infants and insane per-
sons pay the tax, yet until some form
shall be devised to take its place 1t will
form a feature of our taxation. In Great
Britain, France Belgium, Germany and
Holland no effort is made to collect direct
taxes on personal property, and in fact
special care is taken in laying excise taxes
to see that they do not hamper any bust
ness or increase the cost of production,
and hence greater cost to the consumer.
Thus it follows that real estate must for
long time be the basis of all local taxation,
this is properly so. Since real estate can
not be concealed, nor can any person evade
his just portion of the public burden by
subterfuge or evasion, only through the