Evening star. [volume] (Washington, D.C.) 1854-1972, 1898-01-04
TO BE DISCUSSED
Board of Trade to Meet Thursday
Evening.
FHE GOVERNMENTS RESPONSIBILITY
Committees Earnest Argum5nt
Against a Growing Evil.
A II r EAR RS IN TAXATION

the Hrst OF lts January meetings at Build
ers' Exchange Hall Thursday evening next
at ':3o. Two topics will be discussed:
Taxation and Assessment and Sewer
age and as every resioent of the District
OF Columbia is more or less interested in
both subjects a large attendance of the
membership is expected.
Discussion of taxation and assessment
will be based upon the report of the COM
mittee of the board having those matters
in charge. the report being presented by
Mr.. John Joy Edson chairman of the COM
mittee. In that report the committee says
that its attention has been directed to
defect in the present law providing for
the sale of property for arrearages OF
taxes. Under the law OF March IL, 1880,
which is now in force, when property has
been advertised for sale, for non-payment
OF taxes IL cannot be again advertised for
the same tax for the same year. When
a purchaser, therefore, other than the Dis
trlct, receives a certificate of sale by the
Commissioners it is for the tax of one
year only, although many years OF ar
rears of taxes may be due. At the eXpira-
tion OF two years from the date of sale, the
Commissioners. on demand of holder OF
taX-sale certificate, issue a deed for the
property.
The Decisions.
The report then continues:
Under the law and the Interpretation
placed upon it by the decisions of the Su-
preme Court of the District in the case OF
John H. Brewer against the District Of
Columbia, when the property has been ad.
vertised and sold for taxes for several
years. only such taxes may be exacted
from the last purchaser as may be due for
the year for which the property was sold.
Under this decision Of the Supreme Court
OF the District. deed of property made in
pursuance of a sale of arrears of taxes for
any given year passes the property in
yolved to the purchaser at such sale and
discharge the taxes remaining due prior
to the year for which the sale was made.
so far as the District is concerned. This
does, and has caused, large losses to the
government of accrued taxes. There seems
to be no question but what this defect
should be renedied hy Congress- A hin for
the purpose has been prepared by the col.
lector of taxes. the assessor and the attor-
ney for the District. This committee strong
ly urges the board of trade to recommend
this TO the favorable consideration of Con-
gress.
The board of assessors. created by act
OF Congress, approved August Il, 1894,
nave continued to discharge their RESPONSE
bic duties in a comprehensive manner and
with sound judgment. The people of the
District are to be congratulated upon the
excellent results attained. 1t is certain
that the board will in future approach
still nearer through equalization and
otherwise a true assessment.
Half and Half Practice.
THE attention Of the board of trade is
called to another matter which seems TO
the committee of serious importance. Tn
der the organic act passed for the perma-
nent form of government for the District
of Columbia, approved June IL, 1873. in
making provision for ;he expenses of the
municipal government, it was directed that,
To the extent to which Congress shall
approve said estimate Congress- shall
plopriate 80 per cent thereof, and the re-
mainirg fifty per centum OF such approved
estimate shall be levied and assessed upon
the taxable property and privileges in said
District, other than the property of the
United States and of the District of CO.
lumbia'
This adjustment. male by Congress at
that time to meet the necessary expenses
OF the government of the District of Co.
lCmha, was the result of several years OF
patient and careful investigation of the
relation of the District to the general
government, and as to the lust proportion
of expenses which should be borne by
the people of the District, and by the gen.
cral government An examination of the
debate in Congress, when this provision
of the law WAS under consideration, shows
clearly it was considered an equitable
adjustment. From the dale of the enact
ment of the organic law until the appro-
priatons Were made for the fiscal year
ending June 80, 1871, all appropriations for
current municipal expenses, obligations,
Improvements and needs of whatever char
acter. were made in accordance with Tie
provisions of the Jaw quoted, viz: Fifty
per centum from the treasury of the United
States and fifty per centum collected from
taxes, licenses, &c. paid by the people of
the District of Columbia. AT the date last
ramed there was approx rated $1,000, who'll
ly from The District revenues, for the es-
adjustment of the public bathing beach.
This was the first departure made from
The provisions of The law in making appro-.
priations.. Since then more or less has been
thus appropriate ted. amounting in the aggre-
gate to S2S6,923.24. in seventeen items
"All OF those appropriations should have
been, in the opinion of the committee. ap-
propriated in accordance with the law of
1875. 1t has added charge upon the peo-
pie of the District of Columbia that is not
warranted by the letter and spirit of the
law OF justice. Should such appropria-
tions continue to increase as they did last
year. and as contemplated by the highway
act, it must be apparent that the provisions
of The law for the expenses to be borne
equally by the national government and by
the people of the District will become
practically ignored In the opinion of the
committee, the District Commissioners, or
private citizens, should not propose or as
sent to Congress to make such approprfa-
tions, and thereby depart from the law and
the equities involved. There are no i'm
provementS nor needs. however desirable
ana important to the District that should
be secured by consenting to an appropria-
ton made wholly out Of the revenues of the
street eNIeHslOn unQer the nigh
way act or otherwise, had better never
be authorized than to provide the whole OF
the expense necessary therefor out of the
revenues Of the District.
Should BE Made Clear
"The committee is satisfied that had Con-
gress, since 1891, been as well informed as
to the merits Of the equal division of ex-
penses between the national and local gov
ernment as Congress was informed on that
question in 1875 the departure in making
appropriations and paying any of the mu-
nicipal expenses wholly from the revenues
of the District of Columbia would never
have been authorized. We do not believe
that members of Congress desire or wish,
knowingly, to do the people of the District
of Columbia the least injustice. We be.
iieve that they do not desire that the citi-
zens of the District shall pay more than
their fair lewful share of the expenses,
and that in acting as they have, however
much we feel they were in error, they be-
lieved that they were only properly per.
forming their duties. Congress having fuli.
absolute jurisdiction over the District IN