The morning times., 1895-10-19
LAWS REQUIRE REVISION
Suggestions Made in Assessor
Trimhle's Annual Report.
INEQUALITIES POINTED OUT
Obsolete Provisions of the License
Law Should Be EXpuBged From
the Statute Books-Imp portaut
Amendments Recommended
Selected for Smith Crematory.

Assessor Trimble filed yesterday with
the Commissioners his annual report for the
past fiscal year, together with his esti-
mates for the fiscal year ending June go.
1897.
The assessor makes no demand for an in
crease in his clerical force. bat recommends
reorganization of the salary roll. as
heretofore stated in The Times
The letter frcm the assistant assessors,
in which an extension is asked of the time
for completing their work, is quoted in
full, without recommendation, except TO
call attention to the fact that a post
ponement will require that the taxes due
for the year be paid in one ins,allnent,
instead of semiannually.
The assessed value of taxable lands and
Improvements is given as follows: Wash
ington, Sl65, ,399.s19; county, $23,522,
524; total, S1sS, ,922,343. The total tax
estimated on real and personal property is
stated to be S2,973,7 ,79O.76.
EXCEPTIONAL CONDITIONS.
The assessor reports that during the year
ended June 80, 1895, 3.92S licenses were
issued, Including 500 barroom and 172
wholesaleiiquor licenses. The total amount
collected was 1870, HOGS.
There was a slight decrease in revenues,
principally from liqour licenses. This de-
ficiency is more fancied than real, however,
rs the enormous increase of the previous
year was caused by exceptional conditions
An immediate revision of the license laws
is recommended, and the passage of new
legislation to make them effective. Some
of them are obsolete or have been nullified
by judicial rulings, and should either .be
re-enacted in accordance with modern ne
,spsSittpS and conditions N pNnlInUpd from
the statute books.
1t is noted that during the past year
produce dealers at large who vend meats
and fish have been held by the courts
to be exempt from the payment OF license
taxes. 1t is deemed to be particularly
unfortunate that venders in certain articles
are taxed beyond reason, while others
escape entirely. Fish huckstcrs, he thinks,
should be taxed but the fee should be re-
duced from S25 to $lS per annun.
ENLARGE THE TAX CLASS
The class subject to license should be
enlarged. The tax on peddlcrs, he says,
should be reduced, the revenues from that
source having fallen off More than two
thirds. New legislation should be enacted.
and the clause specifying peddlcrs should
be made clear and explicit. There is some
disposition, the assessor says, to question
the right 20 tax peddlers, exemption being
Distillers and manufacturers OF liquor.
the assessor says, contribute nothing TO the
license revenues of the District
The new excise law, he says is already
engaging the attention of the law Of
ncers defining the rights of citizens claim
ing exemption from taxation This refers
to the social clubs. He also calls atten-
ton TO the fact that the privilege of hotels
to dispense liquors, in view of certain
rulings, bids fair at an early date to be the
subject OF contention In the courts
The deposit of license fees by clubs at
Inc beginning OF the year, prior to the
decision of the court exempting such organ
izations, has given rise TO an issue, but the
assessor says the matter will be determined
at an early date, as all licenses expire
October 81
Should the law requiring clubs To pay
license be declared TO be defective. the
assessor predicts that the result Will be-
unfortunate for the interests of the Dis
trict. There should be something mpr.
tangible. he thinks, than the mere filing
OF abstracts or Incorporation as a con-
dition precedent to exemption.
AT the present time tha condition of af-
fairs is being taken advantage of. he says,
by those whose Claims are as a matter of
fact without the slightest foundation. No
law should discriminate. and organizations
as well as individuals should be required
10 OBTAIN license III tney engage in business.
LAW WORKS INJUSTICE
The section of the law exempting man
ulacturers of distilled or fermented liquors,
wines or cordials, the assessor observes,
has. as time has elapsed. developed q
capacity for exemption little dreamed of
at the date of its adoption. The liquor
traffic is legaiized by Congress, he Gays,
and reputable business men engaged in it
should have business protection. He sces
no reason why outsise disti,lers and brew
ers should not be subject to a tax when
engaging in business in the District.
The declination oi the Commissioners 10
license merry-go-rounds. Mr.. Trlmtric says,
has resulted in n loss of revenue without
abating the evil Citizens complain of
their proximity. but the proprietors come
each dnyaDd tender the money for a license,
which is refused, but by this course they
are secured immunity from prosecution in
the police court The only remedy seems To
be with Congress, ana he suggests that they
be either abatcd entirely or banished he
yond the city limits.
No license tax has been paid by any of
the street railways using horses as a
motive power during the year. The validity
of the law imposing the tax having been
affirmed by the Supreme Court of the
United States, ii was supposed there would