The times., 1899-03-16

tax bills should be made This department should
deliver to intending taxpayers memorandum of
the amount of the account the applicant desires
10 pay, which, for purposes of identification,
should correspond with duplicate of such mem
orandum TO be handed by said department to the
cashier with the bill. so as to avoid delays that
might otherwise arise if the cashier were re-
lmred to look up and adjust the account.
When scmi-annual collections being made,
or at other times when large numbers Of tax
payers are in line, two additional cash
iers should he authorized TO receive and receipt
for the Collector. When the cashier has actual
ly received the money the bill should be receipt
cd by him for the Collector, the coupon de
tached, and the bill handed TO the party max
ing the payment.
When the cashier receives payment he should
receipt the bill and deliver it Immediately TO
the party making payment, first initiating and
detaching the coupon. From the latter the record
Of payment should he made in the cash book
instead OF OBTAINING the taxpayer, is now done
until the entry has been made from the bill
coupon is valueless unless it conform to the bill
from which II Is detached and if the two agree
no reason is apparent why the plan suggested
may not he followed without risk to the col.
lcctor, and with an obvious saving OF the time of
the taNpaying public.
Arrears of Taxes.
The committee is Of opinion that the condi
tlons existing at present in the District Of
columbia IN regard to arrears of taxes sus-
| ceptibIe Of much Improvement and that every
eh"rt should be made to clear the books OF these
membranes That 1T is possible with proper
laws ana regulations, TO reach this end, is clearly
shown by what has been accomplished in the
city of Providence.
Taxes in that city are due and payable on the
hist day of October. In January following, if
unpaid warning notice is published by the
collector in the daily papers. and the interven-
ing time. until February :, is allowed for pay
| mcnt without further penalty. From and after
The latter date, an additional levy IS assessed
against every piece of property then in arrears.
| Tins added tax consists of n pro rata charge
| for expenses of advertising and for the employ
ment by the collector OF special attorneys whose
duty Is to search titles and perfect the details
Of the advertisement in technical legal require
| mentS for the purposes OF the sale. The period
| from February to June is allowed for pay
ment under these conditions No further eXten-
| sion is granted. On June s. after having been
previously advertised, all property in Is
sold The volume OF business in the assessing
and collecting offices OF the city OF Providence
/ is of sufficient magnitude be fairly comparable
| with that of the same Offices in Washington. and
! the methods in with the results attained
there may be taken to indicate the practicability
! OF the system.
| In Providence only forty pieces of property
were sold for taxes in 1897. while in the District
| of Columbia for that year $50 pieces allow
ed TO go under the hammer. and on June 30, ls9s.
there was still due from this the OF
| Sl42.G74.32
| In nearly every city visited by the committee
/
! are usually sustained by the courts 1t is safe
10 assume that this is due, at least in part, 10
| systematic methods OF designating the several
| parcels OF land and careful observance OF all
| technicalities in connection with sales
/ As the committee has recommended that all
| the records pertaining the collection of taxes
| be placed under the charge OF the Collector il
follows that in its opinion that officer should alsC
| keep all records relating to arrears.
The Card system.
| 1t is believed these records can he kept mOr'
satisfactorily by the card system than by any
form of book entry. The proposed plan would moi
only result in a great saving of labor after helm.
| once installed. but would also render unnecessary
| large periodical expense for books
The column added to the tax ledger in whiei
| TO note the fact that there arrears on am
given piece of property affords the Collector
office the opportunity at all times 10 place tn
| fact OF delinquency before the owner when tn
| bill is prepared.
In examining the plat of the District propert!
10 test the feasibility OF adopting the system sue
| geSed for the numerical record, the committe
| We're impressed with the imporfectiOns Of tn
present method Of designating lots and parcels
In numerous squares are found two and thTe
lots bearing the same number and in the case o
some subdivisions parcels 50 imperfectly de
scribed as to render it almost impossible to estab
lish their exact location. Section is, act o
March 3, 1877 90 stat p. 1927 directed the Com
mssioners to cause the necessary corrections +
he made in order TO eliminate these duplicst
numbers, but appropriation was made 70
the purpose the act failed to accomplish the de
sired result. Such condition the presen
should not be allowed 10 exist under any sys
| TEN.
Work Remaining.
The report OF the Commission is intend
ed only to partially cover the work of in
vestigating the methods of the several de
partments of the District government. 9th
er matters such as the issue of permit
and licenses, have also been considered
with view to insuring greater uniformit
than exists at present. They will be treat
| ed in future report.