Evening star., 1896-12-07

Washing MMamShington county. 47,2s5
i'aiiroLds, taxed on gross
--- 053o S51
Ihe figures given above relative to the
city OF Washington show the assessment
as revised under the acts OF Congress of
august IA. 1894, and the Joint resolution of
January p, 1896. Those relating to the
portion OF the District outside of that city
snow the old assessment. The revision of
,hat assessment has not been completed
put there Is no doubt it will be in time 10
enable the collection of taxes based thereon
TO be made next May. The Commissioners
ere pleased to be able to report that The
ieassessment Of real estate far as made
mas met with general approval and justilies
the adoption of the system under which ii
was made. They anticipate that the re-
malnder of the work will be as satisfac-
tory.
Rate of General Tax.
Ihe rate OF general tax for the year was
nxed, pursuant to law, at $50 on each
$loo for all taxable personal property and
tor all real property, except that used sole
~ lor agricultural purposes, the rate Of
"nlch was 81 per 500 of assessed valuation.
Defects i'm the Tax Sale System.
The Commissioners invite attention to the
views expressed by them in their annual re-
port or last year relative to the need of
legislation to improve the efficiency of the
law pertaining to sales Of property for ar
re3rs OF taxes. as follows:
BY a decision of the Supreme Court Of
the District Of, Columbia in the case Of
John H. Rrewer against the District of
Columbia ct al. Equity No. ?513, decided
November ]. 1866 (Fifth Mackey's Rcnorts
p. PA ct seq). the District has been de-
Frived OF large amount of money deriv-
able from taxes. The substance of this de-
c:sion Is that a deed of property made In
pursuance Of a sale for arrears of taxes for
DaSSaS hp rty IN,
volVed to the purchaser. discharged Of the
mems or all taxes remaining due and unpaid
at tie time Of the SALE far as the Dis
trict Is coneerned. Many persons take ad-
vantage of this ruling and omit to pay
their taxes, thus imposing undue burdens
upon those who pay their, taxes promptly
introduced In the House of Representa-
ives. The Commissioners will. during the
present session. again submit a bill en-
podylng their views' on this subject.
An essential fault in the existing law re-
latinG to tax sales is the pere1nptory re-
quirement that at the expiration of two
years from the date of the sale of q niece
Oh rea: estate FOR overdue taxes the Com
mlsslorers must on demand Of the owners
OF the tax sale certificate issued a deed for
the property. AS the deed carries with IT a
clear title against any claim of the District
for taxes due prior to its issue II is a COW
ven = agency FOR the evasion of the pay
ment OF back taxes. The bill prepared ty
the Commissioners proposes to correc. III.
statute by providing that no tax deed sh all
be issued until all taxes appearing on tho
tax books against the property emhraca5
In the deed, with the penalties, interest and
COSTS including the taxes for any wears for
which the District shall have purchased the
property at tax sale. shall have been paid
Ihey earnestly recommend the necessary
legislation in the premises.
Revision of License Laws.
Inc development of new kinds of busi-
ness. and the modification and abandon
ment or old ones in consequence of judicial
rulings. and the progress and vicissitudes
of commercial. professional and Industrial
enterprlse. nave made many old license re-
quirements obsolete or inadeouate and
created occasion for new ones The asseS
sor makes some valuable suggestions on
the subject in his report, to which atten-
tion IS invited. The Commissioners will
endeaVor TO submit to Congress during the
present session a bill embodying their
views as to needed legislation on this point
Licenses and Brevverie..
Thera are four breweries doing business
In the District of Columbia and one about
10 begin operations, besides a score of
agencies OF foreign breweries engaged in
business here, all of which are exemnt
from incense tax by the provisions of sec
!ion tio l OF the act of March 3, 1893, entitled
liquors in the District of Columbia !" wbich
makes the law inapplicable to sales of in
toxlcants by the maker brewer or dis
tne tliie, :, 'nsreoI, not to be sold on the prem
lses rms exemption also excepts brew
eries from the prohibition against Snnday
liquor selling. This discrimination in f.,
vor of breWeries was evidently an mad
izine ~, it Su. rs SO unjust and SO demoral-
inins 5s III lts tendencles as to require fmme-
olate correction The Commissioners viii,
recommend TO Congress at it's present ses-
sion bill to effect that object. 'es
insurance Legislntfon,
Inc existing law regulating the business
of insurance in the District of Columh,a 10
inadequate in it's provisions for the nrotec-
ton of the. public and the punishment of
fraudulent agents, particularly in relation
to assessment companies o'
The operation of Assessment
is encouraged by the provision Of The To- ~
which exempts them from the reouirenant
that insurance, companies organized or in.
doing husinass m .n thd, district of Columbia and
cash capital of 100000 MANY aSsassn,on,
companies are organized as such soIeiu -
avoid ave that provision, provision, and do a business of
the most fraudulent character ThS VI
no law by which they can he ,ntaefe efe Is
with. excluded cor punished The Commisl
sloners nave IN course of prenar.tion ,
VIII submit a Draft Of a bill designed ~
remedy these. defects e"eu ~
TAXATION OF I irtvnte School Prona.t
The laws OF June II, 1878, and .1uno -
1870, exemptine! school houses from taxo'
| ton. are, as construed by the court sns
| ceptible of serious abuse. The first nom.s
act prescribes that from and after ito me-
sage all churches and school housss an,
| all buildings. grounds and property ann,,r' nml
tenant thereto. and used in connection
Herewith In the District of Columbi, sheii
be exempt from any and all taxas or s1,ai a.i
sessments. national, municipal or COUNTY y
| The last named act defines the term "scbo,l
houses as SO used to be intended to en-
brace all collegiate establishments actuaiiy
| used for educational purposes, and not .nr
| private gain. but that If any portion of said
| building or grounds in terms ex..p.ed is
| used to secure, rent or income, or for
any business purpose. such portion of the
same or sum equal in value to such Dor
tion. shall be taxed" In the case Of a
building occupied as a private school the
court held the property involved to be ex-
empt from taxation while used exclusively