Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-12-02
The DISTRICT
Continued from First Page)

gress of September q, 1890 O.. s. Stats. at
L.. vol. &c. p. 432). was repaid to the United
States. with the interest due on the entire
$GDO,OO0. with which the District was
charged. The interest amounted to $4,000.
Floating Debt.
Under the organic law Of the present Dis
trict government, which prohibits the max
Ing Of any expenditure or mourning Of any
obligation unless pursuant to authority pre-
viously granted by Congress. the floating
Indebtedness is substantially limited to
judgments of the courts rendered after the
passage of the appropriation laws, and
small amounts needful to give effect to re-
quremertS of law.
The District was also under obligation at
the close of the fiscal year to receive IN
payment of general and special taxes SILL
OS4.17 of drawback certificates issued for
rebate on special assessments.
Rate of General Tax.
The rate of general tax for the year was
fixed. pursuant to law, at Sl.5O on each
800 for all taxable personal property and
for all real property. except that used sole
ly for agricultural purposes, the rate of
which was 81 per 500 of assessed valua-
ton.
General Assessment of Real Property.
Under the provisions Of the act of Con-
gress ITO provide an immediate revision
in the District Of Columbia" etc, approved
August IA. 1894. James A. Bates. S. T. G.
Morsell and ]. Harrison Johnson were. on
the 18th day of August. 1894. appointed
members of the permanent board of as
SCISSORS. This board entered at once UPON
its work, and II Is confidently believed that
the result is satisfactory valuation for as
sessment purposes of the real properties
of the District.
The amount of work to be done by this
board in making the assessment Of real
property in the District of Columbia, on
which 1T Is now engaged. Is so extensive
that IL Will be impracticable for them to
complete the assessment of the entire Dis
trict in time for the collection Of taxes
based thereon within the period now pre-
scrbed by law. 1t Is believed that by ex-
traordinary exertion on the part of the as
siStant assessors the assessment for the
city of Washington may be completed by
the first Monday in April, 1896, instead of
the first Monday in January now re-
Quired. but SO far as can now be fore
seen the assessment of the portion Of the
District outside of said city cannot be fin
ished until long after that time. The Com
mssioners will. therefore, be under the
necessity of requesting Congress to ex-
tend the time for completing the assess
ment in Washington until the first Mon
day in April. 1895. and in that portion out
side of Washington until the first Monday
in september. 1896. and make the collec-
ton of the tax for the latter section pay
able In one inStallment during the month
of May. 1897. They have prepared joint
resolution to effect that result and will
submit it to Congress early in the coming
session.
Defects in the Tax Sale System.
BY a decision of the Supreme Court of
the District of Columbia. in the case of
John H. Brewer agt. the District of Column
bia ct al. Equity No. 9513. decided No
vember /, 1856. in the Supreme Court of
Il
pa ct seq, the District has been deprived
of a large amount of money derivable from
taxes. The substance of this decision is
that deed of property made in pursuance
OF a sale for arrears of taxes for any GER
tain year passes the property involved to
the purchaser, discharged of the liens of
all taxes remaining due and unpaid at the
time OF the sale, SO far as the District Is
concerned. Many persons take advantage
CT this rule and omit TO pay their taxes.
thus imposing undue burdens upon those
who pay their taxes promptly. A Bill, H.
X. 32.ri, designed TO remedy this defect,
was introduced in the House of Represen-
tatives. The Commissioners will, during
the present session, again submit bill en-
bodying their views on this subject
An essential fault in the existing law re-
latlng 10 tax sales Is the peremptory re-
quirement that at the expiration of two
years from the date of the sale of piece
OF real estate for overdue taxes the Com
missioners must on demand of the owners
OF the tax sale certificate. issue a deed for
the property. As the deed carries with it a
clear title against any claim of the strict
for taxes due prior to its issue. it is con-
venient agency for the evas ion of the pay
1nent of back taxes. The bill prepared by
the Commissioners proposes to correct the
statute by providing that no tax deed shall
be issued until all taxes appearing on the
tax books against the property embraced
In the deed, with the penalties, interest
and costs. including the taxes for any years
for which the District shall have purchased
the property at tax sale, shall have been
paid.
Rcnsscssment of Invalidnted Taxes.
The Commissioners again invite attention
to the Importance of legislation giving
them authority to reassess general and
special taxes which have been rendered
uncollectable by judicial rulings upon
grounds of technical errors in the assess
ments or in some of the preliminary steps
in connection Herewith The amount of
revenue lost to the District from such rul-
1ngs is so great as to threaten serious EN-
barraSSment to the municipal interests in
VOWED. and the evil will not only continue
but will indefinitely expand unless the nee
essary legislation be interposed. Bills for
the purpose of comforting this power upon
the Commissioners have been submitted to
Congress, with urgent accommodations for
their enactment, but more of them have
become law. A draft of bill designed to
remedy this deficiency in the law will soon
be submitted to Congress.
Municipal Building and Court House.
In June. 1Sa5, the offices of the District
government heretofore quartered in the
building upon LIST street northwest, were
removed to the larger building upon Lou
isiana avenue between AZ and 9th streets
northwest. The new rented quarters are
far more convenient to the public and more
desirable for municipal purposes than any
heretofore occupied, but it was found i'm
possible to accommodate in them the sur
yeyor, the attorney, the inspectors of fuel,
flour. lumber. etc, or the large accumula-
ton of old records pertaining to the pres
ent and to former administra tons.
After having secured the most available
rented building which could be had. the
Commissioners found that some depart
ments We're provided with only limited ac-
commoiations. The rooms assigned to the
police department and to some others are
Ovsrcrowded, and great inconvenience Is
still suffered by taxpayers. who assemble
in the office of the collector of taxes In
large numbers at and near the close of
every month. The Commissioners. there
fore. most earnestly rerew their recon-
nendatiol for an appropriation to begin
the erection of a building for municipal
uses.