Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-11-24
ASSESSORS REPORT
Some Subjects Touched On in a Sup
Elemental Paper.
RECEIPTS FROM LICENSE FEES
Working of the New Liquor Law
and Insurance Companies.
G A n ELM T A z E S

The supplemental report of the assessor
for the District was submitted to the Com
missioners this morning.
The report deals with the license feature
of this department and contains many in
teresting facts. In this connection the
assessor says:
"A comparison of the amounts received
from this source shows that the COM
ments On this subject in my last annual
report are especially applicable to this.
When the business depression now exist
ing is considered, I believe the results
herewith submitted are fattering to the
promptness of our taxpayers.
THE licenses revenue aggregated $751;
S.94, an increase of STA, 7413 over last
year. OF this increase So. 4O45S came from
retail liquor licenses; $17.6O5.0S from whole
sale liquor licenses, and s., 80 from new
insurance companies.
The following table shows the sources Of
revenue, with the amount collected from
each, during the year: Apothecaries $50;
auctioneers, 81, 541. 20; brokers, 1884; banks
and bankers $429.93 bar rooms, $685.. % |;
brewers, $25: bill posters. $50; billiard and
other tables,$1, 513S9: cattle brokers, 400 O4;
commission merchants, s., 0O6; dealers in
ice, $40; junk Dealers s., 523. Al; dealers In
old barrels, $40; entertainments, $3.50;
hacks, cabs, &c, $3,271.2S; hotels, .6S;
intelligence offices. $12O.12; insurance COM
panies, .s17,537.49: livery stables. 81 169 OS;
manufacturers Of gas.s1 .O72; peddlers, $500;
pawnbrokers, $500; produce dealers, 81, 11j.66;
restaurants, $5.9OS.41; real estate agents.
$11.22O.O6; theaters, $608.34; wholesale Ii
quor dealers. $429S4.10; total. $780,, 2OS.94
Liquor Licenses.
"As was expected, the large increase In
the receipts from those of last year is
due to the operation of the new liquor
10, q
Hampered in the beginning by antiquities,
requiring legal construction and decision
of the courts, the law did not fairly go into
operation until November l. 1893, and as by
strict enforcement of its requirements
a number of the largest hotels and long
established places where liquor Is dispensed
were debarred from being licensed, those
interested secured an amendment to the
act Of March 3. 1888, which was approved
May IL, 1874.
las stated in a communication to this
Cffice transmitting the claims of certain
brewers and their agents, the enacting
or hrst clause OF the act OF March g. 1893,
has been the source of endless veXation
and worry. The prediction then made that
1t would be taken advantage of by those
claiming exemption whether rightly or
noD has proven true. A flood of such
claims were passed upon by this office and
despite our earnest protests the legal au-
thorities of the District to whom the mat
ter was referred decided in favor of the
claimants.
Five hundred and forty-two vehicles
were licensed during the year. No revenue
from licenses has been received this year
from any street railway of the District
using horses as a motive power. l deem II
my duty to call attention to this fact for
the reason that repeated demands on the
part of this office for many years have met
with no response.
Insurance Companies.
In regard to ir surance licenses the report
says: 1T seems hardly necessary to repeat
ut this time the recommendations of
former years on this important subject
Other mtterS of less vital Importance to
the Interests OF this community have re-
cetved at the hands of our legislators
prompt attention. 1 cannot emphasize this
fact better than to quote from the report
OF 1891. The size and number Of the COM
panies located here at the capital of the
nation Is an evidence of their claim for
proper protection No business enterprise
can succeed whose foundations are contin-
ually Slapped by fraudulent or illegitimate
competition. The public is entitled to the
protection of such laws will accomplish
these results and prevent fraudulent in
surance. The laws covering life insurance
companies are especially defective AS
sessment companies demand and receive
the right to levy taxes upon members,
whose only protection under the present
requirements of law is the personal integ-
rity of the incorporators or stockholders
They are not required to have capital
In my opinion every company doing bust
ness in the District of Columbia, assess
ment or otherwise, should not only be re-
CURED to have assets equal to its liabilities,
but securities or real estate should be Sc
cured in the name of or by the District
government for the benefit of the policy
holders. l know of nothing more detri-
mental to the interests of community
than a feeling of distrust and Insecurity
engendered by broken pledges and repudi-
ated obligations of a life insurance COM
pany. Policy holders who contribute their
savings from youth to old age In order
that their families may be protected should
be secured by the government. 1t is done
elsewhere and should be here. For the sec
ond time since the passage Of the act of
January 26. 1887. 1t has been found neces-
sary to cancel the permission given an in
surance company to do business in the
District of Columbia. The company thus
affected is the Commercial Life Insurance
Company Of New York, whose assets were
impaired"
Cancellation of Taxes.
Deviating from the subject Of licenses
Assessor Trimble devotes some space to the
consideration Of taxes, and says:
For soma years past 1t has been GUS
tom'ry for the Commissioners, on request
of the party holding the tax title deed to
Issue orders directing this office to cancel
all taxes due and unpaid prior to the date
OF the sa lie of the property. These orders
are based on decisions of the Supreme
Court Of this District in the Brewer and
TiHliB cases, anu since these decisions
have been rendered a great many thou
sand dollars have been lost to the District
revenues.
LAS the full force and effect of the ruling
in this matter is becoming better known
many are taking advantage of it, and in
stead of paying their taxes promptly are
letting the various payments go by default
looking forward to the fact that each year
as 1T passes with the taxes unpaid only
adds to the amount to be subsequently,
Cancelled, and thereby adding additional
burdens of expense upon the prompt tax
payer In order to make up deficiencies
caused by these orders of cancellation.
Under the provisions of the act ap-
proved March 10, 1890, property which
has once been advertised and sold for nom
payment of taxes shall not be again ad-
Yertised for the same tax, and consequent
ly when party other than the District
is the purchaser, the certificate of sale is
for the tax of one year only, although
twenty years and more of arrears may
have been due and unpaid. After the
lapse of two years the holder of the GER
tificate is entitled to a deed, and here L
think the issue should be made. When the
deed is Issued all pre-existing liens on
titles of every description up to the date
of the sale upon which the deed Is made
is eXtinguished, so far as the District Is
concerned, and the beneficiary under the
deed is legally entitled to the cancella-
ton of all unpaid taxes priOr to he data