Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-10-29

great care. discrimination and judgement il
required, in order to avoid many errors,
which would otherwise be made by persons
of less experience. Expert knowledge In
this class of work is absolutely necessary,
and this knowledge is only acquired by long
practical experience. 1t gives me pleasure
to say that the office is fortunately possess
ed of this material. In this connection I
beg to say that the clerical salaries now
provided by law are entirely too low for
exception of the salaries for the assistant
assessors, the highest grade clerkship IL
only sl,4OO, and from that down to 500 per
annum.
present time general increase. / sincerely
nope that some provision may be made
whereby those employed in the expert work
may may receive more adequate compensation
III 'ner services. L am pleased to know
that the Commissioners have already es-
tinated Tor an Increase in the salary of one
ol my ASSISTANTS, in recognition of his long
ILL i Iueu valuable services, which have
ness. '-0
The plats OF the city OF Washington are
nearly completed and will prove TO be in
valuable records. and cannot too strong
ly urge my former Recommendation for an
appropriation to have them photo-litho-
graphed for the convenience of this and the
other offices.
Personal Property Tax.
II deem it my duty to again call atten-
ton to the personal property tax. Under
the provisions Of the act Of March 3, 1877,
this class of property is taxed at the rate OF
$50 on each one hundred dollars of the
assessed value, including bonds, deeds of
trust, mortgages, credits and other classes
In action In possession, owned or held in
trust. and section of the same act directs
the collector OF taxes TO distrain sufficient
goods and chattels as may be necessary
IA ND For
OF such goods and chattels to levy upon
and sell at auction the estate and interest
OF such delinquent In any parcel Of land in
the District
1T is of course a rare occurrence that this
ultimatum has been resorted to, and, as I
am informed, has not been found necessary
In single instance for several years past.
A strict enforcement OF the law is abso-
lutely impossible without a material In
crease In the clerical force but rather than
TO ask an Increase of force for this purpose,
would much prefer to see the law repealed.
The actual amount Of revenue received
from this source is comparatively small
and could easily be made up on a revision
of our license laws, which would avoid the
necessity OF prying into the private affairs
Of our citizens and compelling them to d.
vulge. under oath, the depreciation IN their
household effects, in that their new fur
nishings do not exceed the legal exemp-
tons.
1T is difficult to divest tax of this char
acter of unjust and inquisitorial features
and equally difficult to make an assessment
experimenting an equitable distribution OF
Its obnoxious burdens. 1t is wrong in prin-
ciple. 1t invites perjury 1t gives oppor-
tunity to apologize for intentional misrep-
resentation OF facts. and in every way is
calculated to demoralize the general
standard Of public morality by encouraging
extreme tension in the one whose con-
science is inclined to be elastic on the ques-
ton OF legal responsibility. The law should
be repealed.
Delinquent Tax Penalties.
During the last session OF Congress had
the honor to submit ior your consideration
and approval a draft of bill providing for
a reduction of penalties on delinquent taxes.
Section Of the act of March 8, 1877, pro-
vides that il one-half of the tax levied upon
the real and personal property shall not be
paid before the LIST day of December In each
year said installment shall thereupon be in
arrears and delinquent; and there shall then
be added, to be collected with such taxes, a
penalty of per centum upon the amount
thereof, and like penalty on the first day
of each succeeding month until payment OF
said installment and penalty, and If said
installment shall not be paid before the LIST
day of the following June, together with the
one-half of said original tax due before said
LIST day of June, like penalty shall then be
added on said last one-half OF such tax, and
the whole together shall constitute the de-
linquent tax.
This penalty / consider extremely OPP
preSSlNe am entlfely unnecessary. II Is
OF course proper that there should be some
penalty for non-pay ment of taxes and some
proper inducement for prompt payment,
but for the one who is so unfortunately sit
uated to be unable to meet his or her
i'm the months provided by law
a punishment of per cent n month for this
financial inability is eAorbitant. and in time
will virtually amount to a confscation of
The property. The United States Senate has
already taken favorable action on this sub
Iect, and passed a bill reducing the penalty
)ne. half i trust that favorable action may
be urged on the part of the House of Rep
end that the Senate bill may
become law during the early part of the
session"
KEPT AWAY BY THE WEATHER.