The Washington times., 1894-06-23
UNIFORMITY is IMPOSSIBLE
House Committees Comment on the
Present Assessment Law.
TAXPAYERS JUSTLY AGGRIEvED
Favorable Report on the Bill for Immediate
Revision and Equalization-Demandf for
Equality in the Burdens-To Postpone COL
lections Until Next Year.

Mr. Cobb, of Alabama, presented to the
House yesterday the report OF the Committee on
the District on the bill providing for the inn
mediate revision and equalization of real estate
values in the District of Columbia with several
amendments. The report says:
1.-The existing law relative to the mode OF as
sessng for taxation the real property of the Dis
trict OF Columbia is defective, and the attempts
to improve it have produced widespread dis
satisfaction and complaint Every effort TO Sc
uniformity in assessments has faileu, an
the taxpayers of the District are justly agsreNeu
at the inequality in values as the same are re-
turned by the assessors Two causes nave con-
tributed TO the results which are complained OF
SO bitterly.
.One cause is the fact that under existing law
the assessments are made by persons tenn
porarily employed for that purpose, ana the
difficulty of securing for this reason, the serv-
ices of assessors skilled in the determination OF
the value of property The other cause IS the
fact that each assessor acts independently oil the
other, without any prescribed rules Wnich would
tend TO preserys uniformity in the estimation of
values throughout the District 10 these causes
may be added one other, namely, the limited
time allowed TO the board OF equalization for
correcting the inequalities found TO exist in the
returns made by the assessors
alt has hence resulted that the last assess
ment, which under existing law is to remain in
force for three years from the date it was re-
turned, is unjust, and in many cases oppressive,
from the glaring inequalities II contains and the
gross errors in the estimation OF values. 1t is
the purpose of this bill to correct these errors,
prevent the injustice arising by reason of them,
and to provide assystem permanent in character,
under which fair and equal assessment shall
at all times be possible.
SERVICES OF COMPETENT MEN.
"To these ends it is provided that there shall
be three permanent assistant assessors, to each
Of whom shall be given salary sufficient TO
command the services of men competent TO per-
form intelligently the important duties assigned
to them They, with the assessors of the Dis
trict, to constitute q board of equalization,
1t Is believed that these assistant assessors, act
ing In concert, as they are required to do, Will
have in view, while making assessments, the
value of each lot parcel of real property as il
is related to all the other real property in the
District, that the most important considera-
tion of all others in fixing values for purposes of
taxation shall be attained, namely, equality in
the burdens of taxation among the citizens and
property holders of the District
After a further discussion of the merits of the
bill recommended, the report says:
whilst your committee do not pretend that
the measure proposed is in all things perfect,
they present il in the confidential belief that IL
contains the elements OF proper and accept
able tax system, and in view of the pressing
needs now existing for legislation in this behalf
they recommend its passage with certain amend
ments. These are as follows:
1.-The assessors must have been residents Of the
District for five instead of ten years; the term of
service of assessors is fixed at three years in
stead of being held at the will of the Commits
sioners, although a removal for cause may be
made as any time, ana the date Is liked Tor the
first revision as January, 1885 instead of August
OF this year"
SUSPEND PRESENT COLLECTIONS.
Another amendment provides that any other
or future collection of taxes on real property
and improvements thereon during the current
year Of 1894 be suspended, and taxes due
on said property and Improvements under ex-
isting law in the month of November of this year
shall be due and collected at the time and in the
manner provided in the bill for the collection of
taxes on real property and improvements
thereon for the first half of the year 1895.
In place of section 5, providing that property
shall be assessed according, to the number of
squares and lots and fractions thereof according
to their superficial area, and lands outside the
city used for agricultural purposes by the acre
and suburban lots by the square foot, except
where agricultural lands plated and re-
corded, the following Is substituted:
p"ThRt the Commissioners of the District of
Columbia are hereby authorized and directed TO
make such rules and regulations touching the
manner in which the real property shall be de-
scrtbed in the assessments as they may deem
best"
$500 instead of S2OO in value are to be subjected
10 q fresh assessment and the time for reductions
Of assessment where these have been damaged
br destroyed is fixed at six months after the
completion Of the assessments. Section 10,
providing for repeal of all laws inconsistent with
the new bill, is made section l6 of the amended
bll, and section is substituted for section Is in
shall also constitute the excise board of the Dis
trict and perform the duties thereof, and that so
much Of the act regulating the sale of intoxicat-
ing liquors in the District of Columbia of March
3, 1888. as imposes that duty upon the Commits
bioners shall be repealed