Evening star. [volume] (Washington, D.C.) 1854-1972, 1899-12-29
Effect Of Mr.. Hansbrough's Resolu-
ton in the Senate.
INEQUALITIES OF ASSESSMENT
Church and Charitable Institution
Property Exempt.
CASE OF A GENE Terry


In the resolution introduced in the Senate
by Mr.. Hansbrough of North Dakota be-
fore the holiday recess was taken by Con-
sress- Tfis resolution called upon the Dis
trict Commissioners to furnish the Senate
an itemized statement of all the real estate
in the District of Columbia exempt from
taxation and the authority for such exemp-
ton, excepting the property owned either by
the United States or the District of Co.
lumbia; also an itemized statement of prop
erty acquired by the United States and the
District governments since 1893, and a
statement showing property upon which
payment for construction and maintenance
of sidewalks has been refused.
Agricultural Land Evasion.
This resolution was agreed to. and while
it will bring to the Senate considerable data
on the subject of taxation, it does not in
clude all matters of taxation that will prob
ably be covered by the investigation which
it has begun. Many complaints of inequali-
ties in taxation have reached Senator
Hansbrough and other senators who are
looking after the affairs of the District
One of these complaints is that land that
has long ceased to be agricultural in the
true sense of that word, and which is re-
garded as really city property, is assessed
at the rate fixed for agricultural land
WHICH IL Sl per SlUp, instead Oh Sl.p, WHICH
is charged on all subdivided land of record
in the District. The higher rate is evaded
because some owners are abe to hold large
tracts of land for their homes or for specu-
latiye purposes. The law provides that
when land is subdivided into building lots
it shall be taxed at the rate of $1.50 per
800 of assessed valuation. Some of these
large tracts of land have a large number
o. houses built on them. and the occupants
are In no way connected with any "agricu:-
tural' feature of the land, which may be
urged as a reason why the entire property
should be taxed at the lower rate. These
houses are rented tenements, and while
the owners get all the practical advantages
that come from a subdivision of this land
they evade the rate of taxation paid by
others.
Church Property.
The bulk of the untaxed property in the
District is held by churches and charitable
institutions. one purpose of the resolution
introduced by Senator Hansbrough being
to see if any land held by these churches
and charitable institutions is escaping tax
alton when it is really not used for the
purposes which are the basis of the eXemp-
ton. 1t is generally understood that land
held by churches sites for church addi-
tions in the future are taxed. otherwise
such land might be held ostensbly or in
good falth Tor such purposes for years, and
might finally be sold and be used for pri-
Vate purposes, the practical result of which
would be to promote speculation in land
which it is claimed was never contemplated
by the law making these exemptions
good deal of feeling has resulted from
a recent decision, which makes it impos-
sible to assess this exempted property for
special Improvements the operation of
which has been to increase the taxation on
other property on the square on which
1t is located.
Case of Cemetery.
Another instance of what is claimed to be
unfair in the system of taxation here is the
case of cemetery, comprising about four
acres of land, which 100 years ago was do
mated for cemetery purposes, the land to
revert to the heirs of the donor when 1t
should no longer be used for such pur-
poses. This land was probably not worth
more than 500 when originally donated
Today 1t can be subdiVded into about fifty
building lots worth about 81, 800 each MAX
Ing the total value about $4,000 Fifteen
years ago further burials in this cemetery
We're forbidden and compromise has been
made between the cemetery owners and the
heirs of the donor by which the land is to
be divided between them. The practical re-
suit of this transaction has been to allow
the holding OF these four acres of land for
1Oo years free of taxation, at the end of
which time it becomes private property for
the helrs of the original owner There are
few men who would hesitate to seize ,,pon
an opportunity to make such speculation
haf
sidarad iS ubathan IL ~ ~ piopapiy pe CON
donated Fo. ~ suGn cases OF property
exempt from taxation should not be
charged with taxes covering the years of
of +ba dd,,n ploii witch 1t reVerts TO the heirs
1t has also ba., ohouoa .,.
ments for taxation in varions nar,s oS ~
city do not bear the same relation to real
Values. and that in some parts of the city
in othar san.in. are FelatlVely higher than
he IonLa5 49, -, ms mater IS lkeiy TO
jnyastieat;n,, tLl .n3i iouehly Defore thls
40 iioush'
Personal Tax.
The question of nersona1 +,x,., T., 49,.
D,str,ot :. ,,,.,. 'aNa'1oii III 'he
10 iiAeiS 10 come IN Tor share OF
inquiry. IL mas been claimed that personal
taxes are ignored by many people and that
their payment depends aIrnos, enttro,r ,,,,or,
tho w,n;n,n.s. or ~ r,aa.s,a opoii
He.s VI .he peopie taxed 10 pay
.heir taxes. Inc lnquisitorial' nature Of
this tax has been said TO be an element or
its unpopulartty. but If is also said that the
Government Go .v+ra,,o,,, t.e,,,,at.s.,a, e
ma,bods ~ oa,,oHtivl. tiiq qeisitollai IN It's
tbat tps asoai oa so,eIis some Vi its Iaxes, and
either he naid nr taa st t.t tne Dstcl shouia
sho,,ia pe p pau ol she statute authorizing II