Evening star. [volume] (Washington, D.C.) 1854-1972, 1893-06-02
EVANSVILLE,
A Letter to the Assessors From the Single
Tax Club.

Correspondence Of The Evening star.
HYArTsvILLE. MD, June 2. 1898.
The Single Tax Club of this place has ad
dressed to the town assessors the following open
letter in regard to the personal property tax:
To William II. Richardson, Paul F. Tricou,
Frank A. Aman, Board of Assessors:
Gentlemen: The court Of appeals having de-
cided that personal taxation was both con-
stitutionally required and just in itself, the
Single Tax Club of HyattsvIlle, believing with
Gen. Grant, that the surest way of securing the
repeal Of an obnoxious law is by thoroughly
enforcing it. and also believing that personal
taxation is outrageous in the extreme, venture
to offer the following observations with a
view to the complete carrying out OF this bad
law.
In presenting this communication we do 90
with the belief that you intend to do your full
duty by assessing every possible item of per-
sonal property that may be brought to your at
tention, and with the knowledge on cur part
that failure to assess and collect taxes upon
property to which the attention of taxing Of
fcers has been directed. and which is the
proper subject of taxation. would invalidate
the entire assessment.
We find that heretofore in our town assess
ment church property has not been listed for
taxation. With the propriety improperly
of such policy We have concern. The
court OF appeals, however. having decided
that all property should be listed for taxation,
state provisions of exemption not applying a.
to us. and the commissioners having no power
of exemption. We assume that you will tax this
property as you would that of individuals.
According to the published report Of local
building association it Is the possessor of paid
Gn round numbers) of $50, 900. 1t is
also the owner of mortgages. as appears by
the same report. to the extent of SS7. 900. We
find. therefore. that the association is directly
taxable, according to Its own showing published
to the world, upon a basis Of Sl67, 200. OF
course, from legal standpoint, it is quite i'm
material that the capital stock is invested in
mortgages. Capital stock is one thing. mort
cages an entirely differsnt thing, and both
are liable to taxation From these two sources,
therefore, the town is clearly entitled to receive
a yearly revenue of more than $3.50.
In addition to the above items Of taxation it
will be manifest to YOU that shares of stock in
the hands of the individual owners are also a
proper and, according to the court of appeals,
praiseworthy subject of taxation. You will,
we take it. be confronted by the difficulty that
only small number of the shareholders are
resident in Hyattsville. and, therefore. the
amount to be derived from the taxation OF
separate shares will be limited We cannot
suppose that for this reason You will neglect to
assess such unfortunate shareholders as YOU
may find within your jurisdiction. When the
taxes above indicated shall have been collected
it is probable that the association and its share
holders will have amply paid for the ''protec-
ton afforded by the town bailiff and the
lamplighter, the giving of which, the court Of
appeals SAYS. justifies the levying of taxes upon
all classes of property according to their value.
1t is true that by the above faithful enforce
ment of the constitutional requirements which
met the approval of political writers who went
to their appropriate reward one hundred years
ago you will succeed in taxing some Of CUR
citizens three and four times over for the
- 49, Tlk 49,
this:
Mr.. 4 having $500 in cash buys a house and
lot in Hyattsville worth $500. To enable him
to do this. he becomes a member Of the build
ing association and borrows 81 900 therefIom.
He pays a tax upon his house and lot. The
building association mortgage contains a pro-
vision that the tax upon the mortgage debt
shall be paid by the mortgagor. Mr.. A. there
fore, pays tax upon his place and upon the
money he borrows to buy his place. This
amounts to double taxation. But in the care
full performance of your duty as assessors you
have also assessed the capital stock Of the
association. Mr.. A pays his proportion of the
entire assessment. You have thus far maintained
the Constitution and saved the country from
anarchy" by triply taxing Mr.. A. But in ad-
dition to his interest in the capital stock Mr.. A
possesses a right to receive dividends thereon,
and this right is evidenced by his shares of
stock. Your sworn duty requires YOU to assess
these shares. BY obeying TIE mandate Of the
law you will. therefore. illustrate the wisdom
of the Constitution BY again, and for the fourth
time, taxing Mr.. upon what is to all intents
and purposes the same piece of property. You
can do no less than this. 1.-The law allows it
and the court awards it,
In CARRYING out your functions assessors
we have no doubt that you will. as in duty
bound. consult the records of the county. You
will there find that various people have sold to
our citizens certain tracts of land located in
o. hat he has tax hacE froD
the purchaser mortgages and deeds Of trust TO
secure deferred purchase money. Guided.
therefore. by the constitution and BY the court
OF appeals, we assume that you will tax both
the land and the unpaid notes. Inasmuch as
by contract in the majority of cases the pur-
chaser has agreed to pay the tax upon the
notes. as well as being legally bound for the
tax upon the land. you will be enabled to tax
him doubly for the glorious privilege of pur-
chasing home in our town. You will thus
vindicate the wisdom of our ancestors at the
expense of their descendants.
We need hardly add word upon the subject
Of taxing improvements. The court of appeals,
having decided that improvements should be
taxed has stopped the possible erection of a
number of houses in our town. The majority
of the new board of commissioners. We are
given to understand. favors the taxation of both
dogs and houses. and the result is likely to be
the same in each case.
We have saitSthus much. lest by inadvertence
you should omit the proper subjects of taxa
ton. and therefore render void an assessment
which should be constitutional, even though
unjust.
1t is probable that despite the most active
efforts you may make. it will be true that some
of our citizens who have been guilty of saving
money or buying something that mny
have been necessary for their health and com
fort. Will escape taxation thereon. This will
conduce to the inequality of oppressive tax
something for which the constitution is re-
sponsible and not yourselves.
knowing you to be intelligent men. we cannot
believe that you sympathize in any degree with
the nonsensical law it is your fortune to be
called upon to execute.
In writing this letter we do not assume to do
more than point out what we believe to be the
law and to ask its rigid enforcement. 1t is true
that the course here indicated will tax our
home making citizens several times over upon
their holdings, while the owners of naked land
will largely profit thereby: but will be as
constitutional as We can. and that is all the
court can require of US. Very respectfully SUBJ
mitted. NJ. II. KEARSEY.
President S:ae4e Tax Club.
Loy A. SGIMP. Secretary.
The Hyattsville Progressive Euchre Club met
last Wednesday evening at the residence of Mr..
and Mrs. Jos c. Robinson on johnson avenue.
The following players were present: Mr.. and
Mrs. R. I. Whiting, Mr.. and Mrs. Charles Fl.
Welsh, Mr. and Mrs. r. E. White. Mr.. and
Mrs w W Van Loan. Mr. and Mira