Evening star., 1899-03-16
IMPROVED METHODS
Change in System of Conducting
District Business.
RESULT OF THE WORK OF a COMMITTEE
Suggestions Applied to Offices of
Assessor and Collector.
RECORDS AND TAX TITLES

cu Il COHlHHltSe 10 eAdHllHS lHe Sy SteiiiS sbiS-
vailing in other cities. The committee, con-
sisting of DR.. Wm Tindall, secretary to the
beard of Commissioners; James 7. Petty,
auditor; David E. McComb, superintendent
of sewers, and E. T Bushell of the Treas
ury Department, visited a number of the
principal cities. carefully investigating the
methods employed therein, and several
weeks ago submitted a report covering the
work of the local collector and assessors
offices.
At board meeting held yesterday after
noon, the Commissioners approved the rec
concentrations of the committee as to the
future conduct of work in these two Dis
trict departments. The changes in the sys-
TENS prevailing in the offices made neces-
sary by the approval of the committees
report will take place as soon as they can
be conveniently made.
system of Records.
In explanation of its report, the commit
tee says:
The work of the committee thus far
since its return to Washington has con-
sisted mainly in the careful study and in
vestigation of the subject of proper sys-
TEN of records for the assessment and col
lection of taxes. The committee was very
faVorably impressed with the system in op
Grafton in Providence, which has had a
practical test of four years, and i: is their
unanimous opinion that most Of its features
might be readily adapted to the business
of the offices charged with the assessment
and collection of taxes in the District of
Columbia
The committee therefore recommends the
following changes from the present sys-
ten:
4. A numerical card record instead of the
bound numerical book.
The principal advantages of the card
system for this record are:
"ta) BY the proper numerical arrange
ment of the cards, with gulde cards sep
arating, say, every 100 numbers. the lnfor-
nation pertaining to any given lot or parcel
Of land will be found in the shortest pos
sible time
''tb) Whenever any lot or parcel of land
shall be subdivided, numbers changed
for any reason, the record can still be kept
intact by simply adding new cards appro-
priately filled out,
'(c) 1t may be changed as often as the
lots or parcels Of land change owners with
out impairing its arrangement by simply
posting the new names on the proper cards,
ana Will be thus kept up to date, while a
numerical book of the present form is val
ueess as to every transfer made subse-
quent to its completion.
I'D When once installed it can be kept
current for an indefinite period. but with
little additional labor, as the number of
changes Will not average more than - per
day. thus obviating also the necessity of
preparing numerical book at a cost of
5000 for each triennal assessment.
2. An alphabetical card record as a
standing and current account of the owner
ship Of real estate in the names of the re-
srective owners.
The advantages of the card system for
this work over the present method are:
"ta) All the real estate belonging to any
one person Will be listed under the name
of that person, convenient for reference
"b) Whenever changes of ownership in
lots or parcels of land occur. and such
changes are posted the numerical cards
by making corresponding entry on the
alphabetical cards the records will be kept
complete and up to date.
"{c} In copying the accounts from the
cards for the annual tax ledgers a prac-
tically unlimited number of clerks can be
employed
80. A tax ledger, prepared annually from
the alphabetical card record, for the use of
the collector
THE form now used in the tax ledger
which occupies two pages, may, it is be-
iieved. be adapted to one page. The ad-
vantages of this change are the lessening
of the number of books by more than one
half.
Office of the Collector.
THE collector having been furnished by
the assessor with the list of property own
ers and the amount due from each one, all
responsibility for the collection of taxes
should devolve upon him. and all work in
connection Herewith should be done under
his supervision. Control of the working
force, coupled with entire responsibility for
results, would necessarily induce the ut
most display of energy and lead to in
creased collections with a corresponding
dimunition of arrearageS.
The collector Of taxes should prepare
and have the custody of all bills These
should be made in advance, the bill and the
auditors coupon carefully compared and
the same kept in an alphabetically arrang-
ed case.
rSba I,a
tax on any separate piece of property
every such payment being noted on the
bill, but memorandum receipt only given.
The collectors office should contain
department of information relating to tax
accounts, to which all applications for in
formation as to tax bills should be made
Prom the investigation that has been
made of the subject of arrears of taxes,
the committee is of opinion that the con-
ditions existing at present in the District of
Columbia in this regard are susceptible of
much Improvement, and that every effort
should be made to clear the books of these
membranes. That it is possible with
proper laws and regulations, to reach this
end is clearly shown by what has been ac-
complished in the city of Providence.
Taxes in that city are due and payable
on the first day of October In January
following, if unpaid, a warning notice is
published by the collector in the daily pa
pers, and the intervening time, until Feb
ruary 8, is allowed for payment without
further penalty. From and after the latter
date an additional levy is assessed against
every piece of property then in arrears.
This added tax consists of pro rata
charge for expenses of advertising and for
the employment by the collector of special
attorneys, whose duty is to search titles
and perfect the details of the advertise
ment in technical legal requirements for
the purposes of the sale. The period from
February to June 8 is allowed for pay
ment under these conditions No further
extension is granted. On June 8, after
having been previously advertised, all prop
erty in arrears is sold.
I'm Providence only forty pieces of prop
erty were sold for taxes in 1897, while in
the District of Columbia for that year $50
pieces were allowed to go under the ham,
mer, and on June 80, 1885, there was still
due from this source the sum of $142, ,974. 81
Tax Titles.
I'm nearly every city visited by the COM
mittee tax titles are considered as good as
the best and are usually sustained by the
courts. 1t is safe to assume that this is
due, at least in part, to systematic methods
Of designating the several parcels of land
and a careful observance of all technical
tiles in connection with sales.