The times. [volume] (Washington [D.C.]) 1897-1901, 1900-02-17

a bill relating to the assessment and col
lection of taxes I'm the District of Column
bia has been prepared under direction o
the District Commissioners. and it will BIZ
submitted today to the Senate and Hous,
committees for presentation TO Congress.
The bill was prepared by COMMITTEE
appointed by the Commissioners in Deem
Der of last year. consisting of ]. T. Petty
Auditor; e. G. Davis, Collector of Taxes;
II. H. Darneille. Assessor. and A. b
Duval. Attorney for the District. Thi;
committee was ordered by the Commits
sioners TO consider the subject OF the re-
vision of the tax and license laws, and Il
submit written report. Special attention
was to he given to the laws pertaining IL
the assessment OF real and personal prop
erty.
The result Of the committees labors is
embodied in the bill referred TO. and which
is entitled. An act to regulate the as
sessment and collection of taxes and
licenses in the District OF Columbia. and
for other purposes The bill is as fol-
lows:
BE ii enacted by the Senate ana House
OF Representatives. of the United States of
America in Congress assembled. That all
real property in the District Of c iumbia.
except as hereinafter provided snail be
assessed in the name Of the owner or
trustee. or trustees OF the owner thereof.
All undivided real property OF a deceased
person may be assessed in the name OF
such deceased person until the same is
divided according TO law, OF has otherwise
passed into the possession of some other
person or persons, and all real property,
the ownership of which is unknown. shall
be assessed owner unknown
On Church Property.
.'Sec. .. That church buildings. owned
and actually occupied by any church or
ganization. and buildings owned and oc-
cupied by Young Mems Christian Associa-
lions. and the ground on which said build
ings are erected. together with such rea-
sonal amount of additional ground owned
by said organizations as may be found
necessary for convenient entrance TO said
buildings. and for air and light, and all
schoolhouses. collegiate, and university
buildings, actually and exclusively used
for educational purposes and not for pri-
yate gain. and land appurtenant to any
such buildings. so far as in the judgment
Of the Assessor is reasonably needed and
actually used for the convenient enjoy
ment of any such buildings, shall here
after be exempt from the payment of gen.
eral taxes. but the same shall be liable to
assessment for water mains. and for spe-
cisl improvements upon the same terms
and conditions as property not exempt
from taxation: Provided. however. that IL
at any time such buildings or grounds. or
any portion thereof shall be let for the
purpose Of securing rent or income. such
buildings and grounds shall forthwith be
listed for taxation for the then current
fiscal year. as other taxable real estate,
and the taxes thereon collected. as pro-
vided by existing law for the collection II
general taxes.
'Sec. g. That the ground OF duly incor-
porsted cemetery associations in the Dis
trict of Columbia. dedicated and used
5olely for burial purposes, and not held fer
private income or profit. and all lots ia
said District actually used for burial pur-
poses, shall hereafter be exempt from the
payment OF general taxes. but the same
shall be liable to assessment for water
mains and for special Improvements upon
the same terms and conditions as property
not exempt from taxation; but If any por-
ton OF said grounds OF lots is larger than
is needed for their legitimate purposes,
then the excess shall be listed for taxation.
and the tax thereon collected as provided
by existing law for the collection OF general
taxes
Sec. 4. That the Board of Assistant As
sessors. appointed in conformity with the
provisions of the act of August IA, 1894
shall hereafter be known as and constitute
the Board of Assessors and Excise Board
OF the District of Columbia. and all the
powers and duties prescribed by Law for the |
Board of Assistant Assessors and the Ex- |
else Board shall remain in full force and |
shall Gevolve upon and be exercised By tn, |
Board Of Assessors and Excise Board
Real and Personal Holdings.
Sec. ). Hereafter, beginning with the |
fiscal year commencing July l, 1900, the |
whole tax on real and personal property in |
the District Of Columbia shall be due aud
payable In the month of May of each year;
and IL said tax upon real and personal prop
erty shall not be paid before the Is, day
Of June In each year. the same thereupon
shall be in arrears and delinquent. and
there shall then be added. to be collected 4
with said tax, penalty OF ] per centum /!
upon the amount thereof, and a like pen |
atty on the first day OF each succeeding 1
month until payment OF said tax aud pen /
atty. and the whole, together shall consti- |
tute The delinquent tax. to be dealt with 1
and collected In the manner now provided 1
BY law. Provided, that the Secretary of the |
Treasury is hereby authorized and directed
10 advance TO the disbursing officer OF the l
District OF Columbia, as nov prescribed b. /
law, out If any money in the Treasury of |
the United States not otherwise sppro- !
pfiated. such sums as may be necessary !
from time 10 time 10 meet the general ex- |
penses Of said District. and to reimburse |
the Treasury for the one-haif advances !
payable by said District out of the taxes |
and revenues collected as herein provided |
tor
Sec. G. That hereafter the Assessor of |
The District OF Columbia or his successor |
IN Office. shall cause to be prepared a |
printed blank schedule of personal prop I
arty. Including bonds. credits. and other |
chooses in action or possession owned or
held in trust or otherwise subject to taxa /
ion under the provisions OF this act, to-
sether with deductions claimed for ex- |
smp;ions debts to which shall be az |
pended an affidavit in blank. setting forth I
hat the foregoing presents a full and true |
statement of all the personal property. /
,onds. credits, and other chooses in action |
" possession, together with the amount of 4
Indebtedness on account OF which deduc-
ions are claimed and the kind of prop
srty claimed as exempt as hereinafter pro-
ided. Aud when said schedule is ready /
or delivery. notice thereof shall be given |
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