Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-09-09
DISTRICT FINANCES
Annual Report of E. e. Davis Collector
of Taxes.
LARGE INCREASE IN PERSONAL TAX
Total Of Collections for All Purposes
the Past Year.
A LARGER FORCE WANTED

Mr.. E. G. Davis. the District collector of
| taxes. today submitted to the Commission
| ers his annual report covering the opera
| items of his office for the fiscal year ended
! June3o, 1899 Mr.. Davis calls the Commission
| ers especial attention to the large amount
| of money that passed through his office dur
| ing that period, aggregating nearly 5000,
| 900. Collections of realty taxes alone
| amounted to s2,S96,3.5. 70. leaving a bal
| ance uncollected for the year of 1889 of
| sS!S,616.uS, against a balance last year on
| 1888 tax of si47,311.4S. and on the 1898 tax
| the unprecedentedly small balance this year
of $51,ool.50, against S32o,oO0.44 last year
| on the tax of 1897. He also notes a large
| increase in collections of personal tax,
Sla3,661. 80 against $1Gi ,41936, collected in
| 1898.
While much of this increase, thinks Mr..
| Davis, is probably due to the general i'm
| proVement of business and the large
| amount of money in circulation the very
| large increase in the collection of arrears
| OF taxes is doubtless due, mainly, to the
| interest manifested in the recent tax sale
| by outside buyers.
| THE unexpected and unprecedentedly
| large tax sale the past year" states Mr.
! Davis. has taxed the energies and abinty
| OF this office to the utmost limit In conse-
quence OF the limited time allowed for the
| preparation of advertisement and sale Of
! property for delinquent taxes and the in
I adequacy of clerical force to perform this
| work, the result has not been as satisfac-
| tory as could be desired, and annoying err
| rors nave occurred. We are annually re-
| CURED, in addition to the legitimate duties
| OF the office, to sell property for delin-
| quent taxes, and to perform all the re-
| qurements incidental to said sale, such as
| oferlng the property for the delinquent
| tax, acceptance of the bid. collection of the
| purchase money, preparing the certificates
| OF SAFE ana statement for record, compar-
| ing the same with the books, entering the
| sale ON the record of this and the assessors
| once ana rendering the numerous reports
| required by other departments of the Dis
| trict government
For a number of years these sales were
| confined to local purchasers and were not
| OF Such magnitude to very seriously in
| teriere with the work Of the office In con-
sequence, the force was able to do what
| was necessary without assistance. Now
| tnat our sales have attracted the attention
| OF purchasers outside of the District of CO.
| lumbia as being safe and profitable invest
| ments. as evidenced by the investment Of
| over $l23.WD of foreign capital in our last
| sale a different condition of affairs has
! arisen that must be provided for the in
| crease in the work of the sale. and this has
| impressed me with the fact that the
time mas come when adequate provision
| must be made and a sufficient force pro-
| vlded whereby this important work can be
| given to 1t to secure accuracy well as
| promptness Commencing in January of
| each year with a preliminary examination
OF the tax ledgers, thirteen in number the
| sale is not finally completed until the
suing May. Our working force Is sadly
curtailed in the busiest month of the year
preparing the certificates ard statement for
record of the property sold in April and
the office is thus embarrass ed and subject
to unfavorahle comment by our inability
| to dispatch the regular business promptly
| The accounts when prepared for publica-
| ton contain on an average 5000 pieces of
| property subject to advertisement and sale.
| 1t is necessary to give location, ownership,
] description, tax delinquent, penalty. &c,
| of each piece of property, and this infor
| nation has TO be verified and revised by
| the clerks of this office in addition to re-
| peated comparisons of the list IN order to
prevent the publication as delinquent
| property on which the tax may have been
paid pending its preparation"
Makes Recommendation.
| In view Of these facts Mr. Davis recon-
mends that, In order that the delinquent
| tax list may hereafter be prepared with
| that accuracy its Importance demands, and
| that all requirements Of the sale be given
| full and proper effect that Congress be
asked to appropriate $1,000 for the purpose
Of revising and correcting proof preparing
| certificates and statement for record and
| entering the sale on this and the assessors
] record. The appropriation to be available
| at once for the payment of experienced and
| capable clerks, TO be selected from the
| clerks of collectors and assessors offices,
| who shall perform this work after Office
| hours under the direction of the collector
| of taxes.
| He also recommends that the words. AT
| this or any other sale, whether heretofore
| or hereafter made occurring in the act
| approved February 2S, 1885, be stricken out
| Tor the reason that they are misleading and
| result in unnecessary contention: for in
| stance, application was made for the pur-
| chase of property bid in by the District
prior to the passage of this act, the CON
tention of the applicant being that the lan-
| guage above referred to gave him the right
| TO so demand This office held that the
! act was not-ntended to be retroactive
which view was sustained by the attorney
| for the District who at the same time s,e-
| gested the above amendment
| Section . of the act of Congress approved
| July -, 1892. entitled act to provide for
| the opening of alleys in the District of Co
| lLmbia, makes it the duty of the collector
of taxes to levy said tax This Mr.. Davis
| suggests be amended by substituting the
COMMISSIONERS OF the District of Columbia
| Tor the collector of taxes for the reason
| that 1t Is desirable that the laws in rela-
| tioh to levying taxes and assessments. for
| OBVIOUS reasons, should be uniform and
s ms an DE OBTAINED by the amendment
| suggested. as 1t is the only exception to
| the general rule vesting the Commissioners
| WIN tnis authority. Furthermore he saws
INV; ine uuty necessary for the purpose of levy
| NiS d TAX or assessment does not form any
| part or the records of this office. conse
| 9uently 1t IS not readily accessible and diff
| hcuity would be experienced in handling
| records which are not familiar
suggestion made in the COLLECTORS ,.s+
| report that Congress be asked for authority
| 10 divide and apportion all charges for spe-
| cial assessments against an original lot
| among its subdivisions Is again brought
| to the Commissioners attention. In an
| opinion of the attorney for the District
! such assessments cannot be charged in full
| against each subdivision of the original
lot, which Is customary. consequently these
| assessments. if collected in this way. are
| illegal and are subject to refund and are
| lost to the District
1t Is very important, thinks Mr. Davis.
that the law creating the office of the
| deputy collector Of taxes, If it does not AL
ready confer the authority to act as col
lector. in his necessary absence or inabiI-
| fty, be so amended as to leave no doubt
| upon the subject. The question has been
raised as to his legal status. which should
be defined, and his duty and responsibility
| under the law definitely settled. He again
includes In his estimate an addition of 5000
to the salary Of the deputy collector, the
amount originally asked for being 81 900,
| which he considers only fair compensa-
| ton for the duties and responsibilities of
| the position.
Mr.. Davis states that he still lacks the
| facilities to enable his office to Introduce