Evening star., 1896-10-24

Total tax real and personal
property observation-disclosures. SSH. 1.154 81
The New Assessment.
'It is with great satisfaction that 7 an
ncunce the completion of the new assess
ment of real estate under the provisions of
the act of Congress Of August IA, 1894. and
joint resolution of January 81, 1896. This
assessment will constitute the basis of
taxation for the present and next succeed
ing period of two years. with addition of
new buildings erected, and until another
valuation is made according to law. The
joint resolution above referred to makes
the whole tax levied under the assessment
of that portion of the District outside of
the present limits of the city of Washing
ton due and payable on the first day of
May. 1897. This change. however, is for
the present fiscal year on.y, and was Gone
for the purpose of giving more time to the
board of assistant assessors to complete
the work The footings for the county as
sessnlent will probably not be ready until
next April. and hence the figures presented
for that portion of the District en- the first
page of this report are based on the old
assessment The work which has be en-
done by the gentlemen composing the board
of assistant assessors has been extremely
lahorious. and their duties have been Der
formed with an intelligent and conscien-
tious regard for the best interests OF GU:
District, and, although some mist axes may
possibly be found. they will be principally
clerical errors, which can be. and will be-
corrected on proper representations. The
returns which have been received and criti-
caIy examined by our taxpayers, and the
general coInulendatiOn to fairness and
equitable relative valuations. are convincing
proof that the present system is far su-
perior and much more satisfactory than
the old plan. The gentlemen cornpoS:ng
the board have the respect and confidence
OF this office, and. l think have met the
full measure OF favorable expectation on
the part OF our citizens There has been
no secret work on their part, and no hesi-
tatlon In seeking advice from any source
During the progress of their work they
have courted public inspection of their off,
cial duties, and if any one feels aggrieved
al the work accomplished, and that his
property is assessed out OF proportion to
his neighbor, ii is not the fault of the
board, but his own neglect in failing to call
attention to the inequality at the proper
time There were only 1897 apDeals filed
with the board of equalization and all re-
ceived careful consideration.
As the present system of assessment is a
feature which / have persistently asfyo-
Gated since the occupancy of INV presen.
position, / feel a personal pride i'm beino,
able TO pronounce it a splendid success in
It's inftiatory operation, and look forward
with confidence to Its continuance as the
basic principle of permanency in our pan
OF real estate assessments.
Cancellation of Taxes.
attention TO an essential fault in our law
fer the enforcement of arrears of taxes
and as each year passes the defects become
more apparent. Under the provisions Of
the act approved March 10, 1890, proper,v
which has once been advertised for non
payment of taxes cannot be again adyer
used for tie same tax. and consequently
when party ether than the District is the
purchaser, the certificate of sale issued by
rE4N Nnrr1 NM 80 f0vYaa fs. F@,
year only, although twenty years and mere
OF arrears may be due and unpaid at the
time There IS also a perempuory REQUIRE
ment in the law that at the expiration of
TWO years from the date of the sale the
Commissioners must, on demand of the
owner of the tax sale certificate issue n
deed for the property. withcut providing as
condition precedent TO surh deed that all
overdue taxes and assessments other than
those involved IN such tax sale certificate
shall also have been paid. Under decisIen
OF the Supreme Court of our District I'm the
case Of John II. Brewer vs. the District
. OF Columbia ct al, equity No. .S13 de-
ciL.ed November /, 1856 O. Mackey.s Re-
ports. p 21i. ct SeQ), deed of property
made IN pursuance of A sale for arrears Of
taxes Tor any certain year passes the pro,;-
erty involved TO the purchaser at such
sale. discharged of the liens Cf all taxes
nnd assessments remaining due and un-
, paid at the time of sale, 80 far as the
: District is concerned. As tax deed thus
Win ci6aT title against ar,y
claim of the District for taxes due r.rtor
to its issue, II IS convenient agency of
frequent resort for the evasion of the nav
meut of overdue assessments ard taxes
As the full force and effect of this de-
cision is becoming better known, many
are taking advantage of 1t. ard instead of
paying. their taxes promptly, are letting
the various payments go by default look
Ing forward to the fact that each year only
adds 10 the amount to he subsequently,
Cancelled. and thereby adding additional
burdens of expense upon The prompt tax
payer 1t Is a conservative statement 10
say that during the past twelve months at
least S21OW of taxes honestly due nave
been Cancelled, for no other reason than the
technical one herein stated. There is 4 l.il]
. pending in both houses of Congress (H r.
Sisj which has received the approval OF
both District committees and which with
some slight amendments, would cure tht
evils complained The attorney for Che
District. the collector Of taxes and myssll
. have carefully revised the bill, and with
he amendments which We have suggested
. ,he glar.ng defects in our present law
would be remedied- l ask special attention
20 this proposed legislation ard earnestly
urge the support of the Commissioners for
its early passage at the coming session OF
Congress.
General Assessment Books.
THE act of June IL. 1896. appropria ed
5000 to enable the clerks in this office tc
perform extra duty necessary for the com.