The times. [volume] (Washington [D.C.]) 1897-1901, 1900-09-11

he has paid all the charges existing
| against him for taxes, only to ind later
on that his property is advertised for sale
| or has been actually sold for a special
tax or some other charge Of which he was
| ignorant at the time he paid his taxes
| and the existence of which he should have
/ been informed of at the time he received
| his tax billiard would have been had
| proper methods prevailed.
| Other cases have been called to our at
! tention and come under our observation
| when a purchaser of real estate has APP
| piled for and obtained a tax certificate,
! or enquired if any taxes were charged 20
a given piece of property, which showed
! no taxes or assessments due or charged,
! and in consequence of this information
| made settlement of the purchase money
| on that basis. He would find subsequ MT
| ly that the cost of improvements to the
| purchased property had not yet been as
/ seSsed, although the improvements had
| been completed some considerable time
and had entered into the fixing of the
| value or purchasing price thereby caus-
| ing not only unnecessary annoyance and
| yexation to the citizen, but in effect max
! ing him pay for the betterments a second
| time.
The chief protection of the citizen from
| like errors and anCoyances must be in the
intelligence and faithfulness of public
officers and good administration methods.
We do not believe the system a good one,
nor is il based on sound businesslike
methods, that will permit such unmsth-
odical conditions to continue. The citi-
zen or taxpayer is entitled to the fullest
information about his property, incluiing
not only any burden or taxes that may
exist but any order issued or proceed
ings taken which will ultimately become
a charge upon it, with the least possible
delay and with a minimum of incon-
venience to him always keeping in Diind,
of course, the general good to the com
munity at large. This can be done, in
our opinion, by consolidation. 1t is not
only achievable but we believe very
practicable and certainly compatible with
modern business principles.
Some Changes Recommended.
For the reasons heretofore expressed
We have the honor to submit for your
consideration the following recommends
tionS:
That the special assessment division
and so much of the Water Registrars Of
flee as pertains to the records of water
main taxes be consolidated with the
Assessors office. That the force of en-
ployes in the special assessment division
and so much of the force of the Water
Registrars office as are engaged in keep
ing the records of water main taxes be
transferred and be subject to the orders
and supervision of the Assessor. We
have carefully examined the law, includ-
ing the decision in the case of the Dis
trict of Columbia against Burgdorf, de-
cided June 4, 1895; also the act for the
reassessment of water main tax ap-
proved July g. 1895, and find nothing in
our. recommendation inconsistent there
with.
I'VE also recommend that an order be
issued authorizing and directing the As
SCISSOR of the District to incorporate in
ard make part of the card-index system
now being introduced into his office all
charges against any real estate for taxes
OF assessments, including special assess
ments and water main taxes. That all Of
fcers having in charge, by direction of the
Commissioners or otherwise the execution
of any of the provisions of the following
acts of Congress: Section of the act for
the removal OF snow and ice, or any dirt,
sand or gravel from paved sidewalks and
alleys, etc, approved March 2, 1895; sec
ton of an act to provide for the drain
age of lots approved May l9, 1896; sec
ton of an act TO cause the removal Of
weeds from lands, approved March 1, 1899,
and sections 3 and Of an act to authorize
lumbia TO remove dangerous or unsafe
buildings or parts thereof. approved March
l, 1893, be directed and required TO report
to the Assessor as speedily as may be any
act or proceeding taken Hereunder, the re-
suit of which will become q lien Of tax on
any real estate.
Also, that a copy of al! orders of the
Commissioners authorizing any work, the
cost of which, or any part thereof, wiz be
charged as a special assessment to the
abutting property should be Immediately
sent to the Assessor for such record as
will best enable him to give prompt infor
nation TO anyone desiring it.
That the proper officer or officers OF the
Engineers Department be directed and re-
CURED to send to the Assessor of the Dis
trict of Columbia with the least possible
delay after completion of any work the
cost Of which will be charged to abutting
property a statement of It's character lin
it's and cost, and such information as will
enable him 10 make the assessment
Several months sometimes elapse be-
tween the time Of completion of piece OF
work and the time 1t is certified to the
special assessment division II it is pos
sible to avoid this delay it should by all
reasonable means be required In the in
terest of good administration.
In conclusion, permit us to say that we |
are bound TO recognize that concentration |
Or consolidation of business methods is the |
order of the day and essential to efficiency |
and economical management gives a more |
and comprehensive grasp of su- |
pervision. and unifies and harmon.zes ad- |