Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-08-17

street southwest. He resides at 100 c street
southwest. He was chairman of one of the
committees in the last Inauguration and
of the committee that made the arrange
ments for the centennial celebration of the
laying of the corner stone of the Capitol
building and is member Of the citizens
committee to arrange for the knights of
Pythias encampment. He was also a men,
Der of the central relief committee which
was appointed to supervise the collection
and expenditure of money contributed by
the public for the relief of the poor during
the past winter His appointment was
urged by a large number of citizens and
members of Congress. He is a brother of
70. Kurtz johnson, the president of the
Citizens National Bank.
The New Law.
The law under which these appointments
are made is one that was prepared by
the board of trade, Endorsed by the Com
missioners. by various citizens associations
and by the citizens generally, and passed
the House on the Sth of the present month";
that body having agreed to the Senate
amendments, and signed by the Presi-
dent a few days ago. 1t is known as the
assessment BILL and provides for the ap-
pointment of permanent board of assist
ant assessors, consisting of three persons
who shall hold Office for a term of Our
years. unless sooner removed by the Com
mlSSoners for cause satisfactory to them.
The salary attached to each position is
5000 per annum. 1t is provided that each
person appointed on the board shall within
ten days after receiving notice thereof take
an oath to diligently. faithfully and impair
TALLY perform all the duties imposed upon
them by the act. Upon the qualification of
the members of the board the law requires
that they shall Immediately proceed to hear
and consider such complaints may be
made regarding the assessment returned by
the board of revision, which was appointed
in November, 1892. They are required 10
make return to the assessor. of the Dis
trict of the revision and equalization on
before the first Monday in January, 1875.
This revision Is to be the basis of assess
ment fer the collection of taxes for the ifs
cal year ending June 30. 1895. and until the
next general ass esSment is made, as pro-
vided for in this bill.
The collection of taxes which will become
due in November next is suspended until
May, 1895. The Commissioners are author
lied to appoint clerk for the board OF as
sistant assessors, at salary OF $500 per
annum.
In Lawful Money.
The bill further provides that real prop
erty shall be assessed in the year 1896, and
every third year thereafter The board of
assessors are required, from actual view
and from the best sources of information in
its reach, to determine the value of each
separate tract or lot of real property in the
District of Columbia In lawful money, and
separately estimate the value of all I'M
proVementS on any tract or lot They are
also required to perform such other official
duties as may be required of them by the
Commissioners. On or before the first Mon
day in January, 1885, and every third year
thereafter, the board IS required to make
out and deliver to the assessor a return of
the amount, description and value of the real
property subject to be listed for taxation
IN the District \ penalty not exceeding
500, or imprisonment not exceeding one
year, or both, as well as liability of re-
moval from office, is named in the law as
punishment to be imposed on any person
who shall refuse or knowingly neglect 20
perform any duty enjoined on him by law,
or VINO shall consent to coHnive at any
evasion of the provisions of this act
Another provision of the law is that the
assessor of the District and the members of
the board shall compose a board of equali-
cation and review, to convene on the first
Monday of January, 1896. and every third
year thereafter. Public notice is to be given
or the time and place of such meetings by
publication, for TWO successive days, in two
daily papers in the District The duty of
this board of equalization and review is to
fairly and impartiaIly equalize the value of
reai property made by the board of assist
ant assessors as the basis for assessment
AS result of the work of the board of
equalization each lot and tract and the i'm
prcVements thereon shall be entered upon
the tax list at their value in money.
Hearing Complaints.
The board is directed to hear such COM
plants as may be made in respect of said
assessments, and in determining them they
may raise the Valuation of such tracts or
lots as, in their opinion. may have been
returned below their value, and reduce the
valuation of such as they may believe TO
have been returned above their value to
such sum as, in their opinion, may be the
value thereof. Upon the completion of this
equalization. which the law stipuiates shall
be as nearly practicable on the first
Monday of June, 1896, and of every third
year thereafter, no other or further COM
plants as to valuations shall be received and
when approved by the Commissioners such
valuation Shall constitute the basis of taxa
ton for the next succeeding period of three
years. and until another valuati is made |
according to law, except as provided later
on in the bill. The Commissioners are en-
powered TO fix the rate of tax to be COL |
lected, not exceeding the rate fixed by
present law.
The board is further required annually on |
or prior to July / of each year to make a |
list of all real property which shall have |
become subject to taxation, and which is |
not then on the tax list, and affix value |
thereon, according to the rules prescribed |
for assessing real estate They are required |
to make return of all new structures |
erected or rooted, and additions to or i'm |
provements of old structures of over $500
in value which shall not have been there |
tofore assessed. When the improvements |
on any lot or tract of land shall become
Damaged or destroyed from any cause, the |
board shall reduce the assessment on such |
property TO the extent OF such damage.
Complaints IN respect of said assessments |
shall be heard by the board of equalization
between the first and third Mondays of
July of the same year
Property Not Taxed.
In the eve1t that the board of assistant
assessors shall learn that any property
liable to taxation has been omitted from
the assessment for any previous year or
years, or has been assessed that the
assessment was void. il shall be their duty
to at once reassess such property for each
and every year after the passage of this
act for which it has escaped assessment
and taxation. 1t is provided, however, that
property which has escaped taxation
shall be liable under this law for a period
of more than three years prior to such as
sessment, except in the case of property
involved in litigation. The board is en-
powered to administer all necessary oaths
or affirmations, and to summon the at
tendance of any person to be examined
under cath. The fees allowed witnesses 50
examined are to be the same those al
lowed in civil actions before the Supreme
Court of the District. Persons making a
false 90 tn or affirmation are declared to be
guilty of perjury, and the law provides that
they shall be punished according to the
laws In force for the punishment Of per-
jury.