The times., 1899-03-16
THE DISTRICT TAX
SYSTEM REFORM
Sweeping Changes Adopted by
the Commissioners.
New Methods of Leyying Assess
ment and Making Collections.
Accommodations for Property Hold
ers-Thc First Report From
the Commission.


be brought about as the result of the report
made yesterday by the special Commission
appointed last year to examine into the
methods of conducting the business OF the
District government. The taxation system
now used has long been recognized as
obsolete in the face of modern methods,
and 1t was for this reason that these two
offices first engaged the attention or the
Commission, which was appointed IN April,
1925 1t is composed of E. t. Bushnell,
of the Treasury Department; DR.. William
Tindall Secretary to the Board of District
Commissioners; J. r. Petty, Auditor for
the District OF Columbia, and David E. Nc
Comb Superintendent of Sewers.
Soon after its first meeting it was de-
termined that the records of the offices and
Of the Collector of Taxes and the Assessor.
forming as they do the ground work for
the revenues OF the District, should be
investigated and improved first. The work
was continued with this end in view, and
the first report of the Commission, sub
mitted to the District Commissioners yes
terday. recommends sweeping changes in
| the system in vogue in each OF these Of
| fees.
The District Commissioners held board
| session yesterday and considered the report
| of the Commission. They acquiesced in its
recommendations and unanimously APPROX
| ed its suggestions. The old system will
! be supplanted by the one proposed by the
Commission just as soon as the change can
| be made.
| Methods in vogue in other cities were
| studied closely by the Commission and
| last July iunket trip was made to Bos-
| ton. Worcester. Providence, New York, and
Philadelphia. In Boston the Commission
visited the general offices OF the Boston and
| Maine Railroad and in Philadelphia of the
Pennsylvania Railroad, and much valuable
information was obtained regarding the
! financial systems of both corporations
| Since the return of the committee to the
| city 1t has made careful study of the
| subject of records for the assessment and
| collection of taxes.
The members of the committee were ia
vorably impressed with the system in op-
Grafton in Providence, which has had a
practical test of four years. 1t is their
!, unanimous opinion that most of the fea-
lures might be readily adapted TO the bus
! mess of the offices charged with the as
sessment and dicollection OF taxes in the Dis
trict of Columbia. The committee in its
report recommended the following changes
from the present system:
In the Assessor's Office.
First-A numerical card record instead of the
! bound numerical book. The principal advantages
| of the card system for this record that by
| the proper numerical arrangement OF lhe CARDS
with guide cards separating, say every 100 mum
! bcrs the information pertaining to any given
lot of land will he found in the shortest possible
time. Whenever any lot or parcel Of Land shall
be subdiyided numbers changed for any rca-
son the record can still he kept intact 10y simply
adding cards appropriately Allied out. 1t
may be changed, often as the lots OF parcels
Of land change owners without impairlng ita AT
/ Tangemcnt, by simply posting the new names on
| the pyuner cards, and will he thus kept up 10
date while numerical book Of the present
form is vaueless a. to every transfer made sub
sequent To its completion. When once installed
il can he kept current for an indefinite period
with but little additional labor, as the number
Of changes will not average more than --- per
day. thus obviating also the necessity OF pre-
pairing a numerical book at cost OF 5000 for
/ each triennia assessment.
Sccond-An alphabetical card record a. a
, | standing and current account OF the ownership
| OF real estate in the names OF the respective
owners. All the real estate belonging 10 any
one person will be listed under the name OF that
person, convenient for reference. Whenever
, changes Of ownership in lots or parcels OF land
, | occur, and such changes are posted the
numerical cards by making a corresponding en-
! try on the alphabetical cards, the records will
| Ice kept complete and up 10 date. In copying
the accounts from the cards for the annual tax
| lc,lgers practically unlimited number Of clerks
= ! be employed
Thrd-A tax ledger, prepared annually from
the alphabetical card record for the ui the
| collector. The form used in the tax ledger,
which occupics the pages. may be adapted to one
page. The advantages of this change the
} lessening Of the number Of books by more than
one-half and corresponding reduction in thcir
cost. the space they occupy. and the time Te
uuircd handle them. These ledgers should
he transcribed from the alphabetical card record
, on separate sheets which shall be subsequently
I bound. The keeping Of the records aforesaid and
the preparation Of the tax lists for the Collector
would seem to indicate the full scope Of the
: Assessors duties in this connection
. The Collector, having been furnished hy tho
tbo Of
amount due from each one, all responsibility foI
5 the collection Of taxes should devolyc upon him
e and all work in connection Herewith should b,
done under his supervision. Control OF the work
! results would necessarily induce the utmost dis
play oi energy and lead 20 increased collections
3 with a corresponding diminution of arrcarages.
The rdgcrs should be turned to TIA,
| Collector in Sheets in sections ui twelve o.
twcnty-four pages. In addition to the columns
| for the payments Of the there should Ice on
in which 10 note. hy letter. or other rcferenc,
to the record, the fact Of the existence o
| arrears Of taxes assessments, that when an
| plication is made for a tax hill all information il
regard thereto may be at hand and readily fur
| nished.
The Collector of Taxes should prepare an,
| have the custody Of all bills. These should h
| made in advance. the bill and the audtos
coupon carefully compared. and the same kent il
: | an alphabetically arranged case No bills shou,
| be delivered until the whole account thereof
shall have been paid; but a memorandum state
] ment OF any bill might be furnished upon appli
. cation. Such system would make a duplicat
: payment of taxes impossible, and relieve the of
. fee Of the enormous amount of labor now re
J. quircd in making out bills 10 replace other
:. destroyed lost
. The question Of making ont tax bills agains
u the property. found to be the practice, i
. New York and Philadelphia, instead of in tn
. name Of the owner as is the practice her,
a has been thoroughly considered by the commit
r tee While the former plan may have its az
vanages in the larger cities, where transfers al
. necessarily numerous, II is believed that with III
system Of card records suggested il will he MOI
desirable TO continue 10 make the bills in Ill
/, name OF the owner.
. Convenfences for Taxpayers.
!, a taxpayer should be allowed to pay the Ia
. on any separate piece of property, every sue
h payment being noted the bill, but a mcm
: rnDdum receipt only given
!. The Collectors Office should contain a depar
ment of information relating to tax accounts
! which all applications for information as