The times. [volume] (Washington [D.C.]) 1897-1901, 1900-11-29

Nos. 237 and 2SS-are before the Su-
preme Court of the United States on ap-
plications for leave to file petitions for
writs of mandamus TO the judges of the
Court of Claims to compel them to hear
and determine motions for new trials.
There are fourteen of these cases.
In my annual report for 1898. and in
several prior thereto. recommended such
amendments to the laws as would author
ize the Commissioners to cancel taxes
which were uncollectible and to remit
penalties upon those which we're overdue
whenever in their judgment such action
would seem conductive TO the public in
terest, or demanded by considerations OF
equity and justice toward the taxpayers.
The lapse of time has but served TO deep
en- the conviction then expressed as to the
necessity for the bestowal of this func-
ton, and l therefore renew with added
emphasis my recommendation of two
years ago.
The books are encountered with
| charges on account of levies made by the
old corporations of Washington. George
| town, and the Levy Court. which ante
dated the establishment Of the present
form of government, and although these
taxes are not collectible by legal pro-
cess they cannot be dropped from the rec
ord but must be brought forward from
year to year as new ledgers are opened.
because there is no provision Of law for
their extinguishment OF cancellation.
Reduction of Interest on Taxes.
During the last session of Congress a
bill was introduced known as H. r.
, 1904. authorizing the receipt of ar
rearages of taxes due the District of CO.
lrmbia to July /, 1898, at per cent per
annum in lieu of penalties and costs A
| report upon this measure was made by
the Assistant Assessor TO the effect that
the passage of similar laws in previous
years had not materially increased the
receipts from this source. as but compar-
| atively few delinQuents claimed the relief
thus offered. and the general result was
rather to encourage the tendency to post
ponement than otherwise. The Commits
sioners adopting this view, advised
against the enactment of the bill, and 1t
failed to become law.
Recent investigation OF this subject
has satisfied me that the failure of de-
linquents heretofore TO avail thems elves
of the benefits of this Legislation was due
in many instances to the fact that the
question had not been brought otheir in
dividual attention. Under conditions ex-
listing In the past il was not practi able
to do more than give general notice
through the press, but since the date of
the report herein referrd to. such radical
changes have been made in the system of
keeping the records of the Assessors Of
flee through the introduction of the card
index that personal service to a consid-
cradle extent would not seem to be a
matter of insuperable difficulty. The adj
vantage of this method was plainly shown
in the prompt and numerous returns
which followed the Assessors notinca-
tions not long since to property owners
whose holdings were placed in jeopardy
by clause of the tax sale law which they
had overlooked; and if bills for arrears of
taxes were sent to individual del.nquents,
with the inducement of the remission of
all penalties and costs other than interest
at the rate of per cent per annun,
cannot doubt that the result would be
substantial increase of revenue and a cor
responding reduction in the list of ar
rearages.
The official whose objections formed
the basis of your adv erse report, now that
conditions have changed, concurs with me
in the opinions herein expressed, and
would IL opportunity were offered, favor
the adoption of the proposed measure.
In view of these facts would suggest
that at the approaching session of Con-
gress steps be taken to secure the enact
ment of law providing that the rate of
interest to be collected upon all arrear-
ages OF general taxes prior to July l. 1899,
now due to, and the liens for which are
held by, the District of Columbia, shall
be 6 per sentum per annum in lieu of the
rate and penalties now fixed by law, to-
gether with all accrued costs. upon con-
dit.on that the arrearages aforesaid be
paid within six months from the passage
of the act.
-'On several occasions heretofore have
referred to the fact that during the period
between June. 1894. and May, 1896. the or
binary receipts Of the police relief fund
were insufficient to pay the monthly PEN
sion rolls, and that claims representing
this shortage, amounting in round num-
bers TO $4,000. were on file in this office. |
In the act of June IL, 1896, the receipts |
from fines in the Police Court were made |
available for deficiencies occurring there |
after in the fund, but no provision was |
for those which had already ac- |
crued and then existed. My recommended
lions that Congress be asked to provide |
for the latter have always met with |
prompt and favorable action at your |
hands, but nc legislation to this end has |
as yet been secured.
To Syxtematize the Accounts.
ct is important that the general ac-
count between the United States and the
District of Columbia should be kept in a |
systematic manner, so that full and ex-
act statement thereof may be furnished at
any time when such information may be
desired; but, much to my regret, this is
not the situation at present. The policy
IF making appropriations from District
revenues without estimates therefor hav-
ing been previously made by or trans
nitted through the Commissioners, and
hen allowing the disbursements thereof
without their knowledge or control, so
hat more than one Auditor in the Treas
iry passes upon them, makes II impos-
,ible either for the accounting officers OF
he Trea surv or the District Auditor TN