Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-08-09
Text of the Measure as 1t Finally
Passed Congress.
A PERMANENT BOARD IF ASSESSORS
An Immediate RevIs,.,,n and tquall'
zation of Values.
SOME NEW PROVISIONS

providing for the appointment of a board Of
assessors for the District and for an i'm
mediate revision and equalization of real
estate values, is. as stated in The Star, now
before the President, the House having YES
terday agreed to the Senate amendments
The full text of the bill as 1t finally passed
CongresS is as follows:
Be il enacted by the Senate and House OF
Representatives of the United States of
America in Congress assembled, That all
real property in the District of Columbia
except as hereinafter pr vided, shall be as
sessed i'm the name of the owner or trustee
or trustees Of the owner thereof All undi-
Videj real property Of a deceased person
may be assessed in the name of sue, de-
ceased person until the same is divided &C
cording to law, or has otherwise passed in.
TO the possession Of some other person or
persons; and all Zeal property, the owner
snip OF Which is unknown, shall be assessed
owner unknown"
sec = That the Commissioners of the
District of Columbia shall appoint three
discreet persons. who shall have been bona
noe residents of the District of Columbia
Ior the period of at least five years. and con-
'ersaht with real estate values therein. as
permanent board of assistant assessors.
hoiu oihce TOT term of four
years, unless sooner removed by said Com
hiissiohers for cause satisfactory to them,
ara snail each receive a salary of 81 oop
a nually, and the assessor Of the pis,r,,,,
Oh Columbia shall hereafter receive a sal
any OF S5,Jo per annum. Each person So
appointed on said board SHALL within ten
Gays after receiving notice thereof taka
and subscribe an oath 10 diligently faith
FULLY and impartially perform ali and sinpn-
i Ia me duties imposed upon him by this act
n any such appointee shall fail to qualify
as aforesaid within the time prescribed or
snail fail to enter upon the discharge of his
dulles within fifteen days after such sNlali-
n' alton, the appointment shall be void and
.ne commissioners shall forthwith appoint
another suitable person, who shall qualify
as above provided: and when appointed and
Qualified as aforesaid, SAID board of assist
ant assessors shall Immediately proceed TO
near ana consider such complaints as may
be made regarding the assessment returned
py the board OF three members appointed
by the President of the United States uu-
Der the act Of August j. 1SJ2, revise and
equalize said assessment and make return
10 the assessor of the District of Columbia
or the revision and eQua lization on or be-
fore the first Monday of January, 1885,.
Ana said revision and equalization so re-
turned snail be the basis of assessment for
the collection of taxes for the fiscal year
ending June 30 1888 and until the next
general assessment is made aud returned
as provided for in this act: Provided, That
the collection of taxes on real property and
improvements thereon which will become
due and payable in the month of November
1874. be, and the same is hereby, suspended
Until the month of May, in the year 1876,
at which time said taxes shall be due and
Payable, and the collection tn ereof shall he
enforced i'm all respects provided under
existing law for the collection of taxes on
real property and improvements thereon for
the second half of the tax year ending June
-, 1895: Provided further, That the Score
tary of the. Treasury is >hereby authorized
and directed to advance to the Commission
ers of the District of Columbia, out of any
money in the treasury net otherwise ap-
pre- prfated, such sums as may be necessary
from time to time TO meet their requisi-
lions for the general expenses of the gov
erEment of said District fer the fiscal year
1850, and to reimburse the treasury for the
one-half OF said advances, payable by said
District out of the taxes collected. as here
In provided for. in the month of May, lS,S.
Ard said Commissioners are hereby author
lied and directed to appoint a clerk for
said board of assistant assessors at sal
airy of 100 per annum; and said clerk
shall also be the clerk for the board OF
equalization and review hereinafter proyid-
ed for.
Sec. 3. That real property shall be assessed
and valued in the year 1896. ana every third
year thereafter. as herein provided.
Sec. 4. That the Commissioners shall fur
uish each memter OF said board of assistant
assessors with. the necessary maps and held
books which shall contain an accurate list
OF each tract, together with pertinent de
scripton of the real property situate In the
District of Columbia, and, as far as may be
known, the owner thereof; and also such
blanks, forms, books, surveys and plats as
may be necessary for systematic state
ment If the property to be assessed. and
shall also furnish the said board of assist
ant assessors with the necessary convey
ance to view said property for assessment.
Uron the completion Of the assessment the
said board of assistant assessors shall de-
Columbia all maps. field books. surveys ard
p,a.s. end all not IS and memoranda thereof,
and ssme snail be open to inspection by any
tax payer OF said Etstrict.
Sec. 5. That the Commissioners OF the Dis
trict of Columbia are hereby authorized and
directed to make such rules and regulations
&c uching the manner In which the real prop
erty shall be described la the assessments
returned by the assistant assessor as they
may deem best.
Sec. g. That said board of assistant assess
ors shall, from actual view and from the
best sources of Information In its reach,
determine the value OF each separate tract
or lot of real property IN the District of
Columbia In lawful money, and shall sep
arately estimate the value of all improve
ments on any tract or lot. and shall note
the same in the proper field book. which
shall be carried out part Of the value of
such tract or lot. and shall also return the
dimensions of each tract or lot, and said
assistant assessors shall also perform such
other Official duties as may be required of
them by the Commissioners of the District
of Columbia.
Sec. Z. That said board of assistant assess
ors shall. on or before the first Monday of
1896, and every third year there
after, make out and deliver TO the assessor
of the District of Columbia return In
form. contained in a book to be fur
nished by the Commissioners of the amount
description and value OF the real property
subject to be listed for taxation IN the Dis
trict of Columbia.
Sec. s. That any person who shall refuse,
or knowingly neglect. to perform any duty
enjoined on him by law. or who shall con-
sent to or conniye at any evasion of the
PROVISIONS of this act SHALL on conviction
thereof, be liable to removal from Office and
to a fine not exceeding $500. or imprison-
n eut not exceeding one year, both, in
the discretion of the court, for each offense
Sec. q. That the assessor of The District
CT Columbia and the said board of as
sistant assessors herein provided for with
the assessor as chairman. shah compose
a board OF equalization and review and as
such board Of eQualiza ton and review they |
shall convene in a room, to be provided for |
them by the Commissioners on the first
of January, 1885. and every third |
year thereafter. Public notice of the time |
and place Of such meeting shall be given !
By publication for two successive days tn I
two daily papers In said District II shall |
De the duty of said board of EQUALIZATION