Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-09-10

of An act for the removal of snow and
ice from sidewalks, &C., approved Marcn
2. 1895, cannot be accurately determined,
because no record exists in the office or Its
character or volume. But as this law was
In operation during the month we have Sc
lected as the standard, and the work done
hereunder was included in fits volume, we
cannot see that 1t will materially change
the result of our conclusions We do not
feel justified from these facts, however, in
recommending a reduction of the force at
present, because that portion of the order
assigning this duty to us which requires
us to report what, IL any, changes should
be made to facilitate the public work ne
cessitated an investigation into and some
knowledge Of other systems In vogue in
other offices. and we feel that all the force,
II personally efficient. can be profitably en-
ployed in putting our recommendations into
practical operation should the Commission
ers concur therein and adopt our sugges-
tons.
Card Index System.
Incidental to the examination of the
special assessment division we gave to the
card index system recently inaugurated in
the assessors Office some consideration with
a view to the Incorporation of the special
assessments, water main taxes and other
charges against real estate into one system
II 1t should prove flexible enough to receive
1t without making 1t too cumbersome The
card index system being introduced into the
assessors Office Is not far enough com
pieted to enable US to arrive at full or
comprehensive conception of it's operation
from practical demonstration but the
system has been far enough advanced
toward completion in some of its features
to demonstrate its utility and value Es-
pecially is this SO In the arrears Of taxes
feature. If the other features Of the sys-
tenn will prove correspondingly advantag-
eous with the current taxes and other
charges against real estate as that Of the
hoe
assured by those having charge Of its in
PRODUCTION and completion that 1t will be
equa ly efficacious that 1t will when COM
pieted show every existing charge against
any property, except. Of course, special as
sessments and water main taxes, then we
are unanimously of the opinion that it
should be made complete in every particu-
lar by Including these taxes and assess
ments. We do not feel called upon to ex-
press an opinion as to the best method of
introducing these charges into the system
as 1t is only matter Of detail, and as such
Is without the purview of the duty assign
ed to us
Reference to Criticisms.
1T is we'll known to many that numerous
complaints and criticisms have been made
by citizens and taxpayers Of the business
methods, or lack of business methods, in
vogue in connection with the tax system.
Since the publication of the notice of our
appointment on this commission numerous
business men and others have talked with
us about the methods prevailing In the ad-
mln1strat1on of District affairs in relation
to tax charges and have urged that we rec
ommend some changes for the Improvement
OF the present incongruous system that will
place it on sound, united business like
basis.
1T sometimes happens that a taxpayer will
ask for his tax bill and, after receiving, will
pay 1t, with the impression that he has
PAID all the charges existing against him
for taxes. only to find 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 exist
ence OF which he should have been inform
ed or at the time he received his tax bill
and would have been had proper methods
prevailed.
Second Payments.
Other cases have been called to our at
tention and come under our observation
when purchaser of real estate has APP
Piled for and obtained tax certificate or
inquired If any taxes were charged to 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 subsequently that the
cost OF improvements to the purchased
property had not yet been assessed, al
though the improvements had been COM
pleted some considerable time and had
chasing price, thereby causing not only I'M
necessary annoyance and vexation to the
citizen. but in effect making him pay for
the betterments second time.
There are other defects in the present
unallied and disjointed methods, such as
sending a citizen from one office to an
other in haphazard. get-it-if-you-can trip,
seeking information about his taxes by
piecemeal, which should be furnished to
him promptly at one central office. but
these defects must be apparent to any one
who will take but short time to consider
the subject The chief protection of the
citizen from like errors and annoyances
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 1t based on sound business
like methods, that will permit such unme
thodical conditions to continue. The citi-
zen or taxpayer is entitled to the fullest in
formation about his property, including not
only any burden or taxes that may exist.
but any order issued or proceedings taken
which will ultimately become charge
upon 1t. with the least possible delay and
with a minimum of Inconvenience to him,
always keeping in mind, of course, the gen.
eral good to the community at large. This
can be done in our opinion by consolida-
ton. 1t is not only achievable, but we be-
lieve very practicable and certainly COM
patible with modern business principles.
Recomme ndntions Submitted.
For the reasons heretofore expressed we
Grafton the following recommendations:
THAT the special assessment division and
so much of the water registrars office as
pertains to the records of water main taxes
be consolidated with the assessors office.
That the force of employees in the special
assessment division and much of the
force of the water registrars office as are
engaged in keeping the records Of water
main taxes be transferred and be subject
to the orders and supervision of the as
SCISSOR We have carefully examined the
law including the decision in the case OF
the District of Columbia agt. Burgdorf,
decided June 4. 1893. also the act for the
.reassessment of water main tax, approved
July s. 1895 and find nothing in our recon-
menda ton inconsistent Herewith.
1--WE also recommend that an order be
issued authorizing and directing the as
SCISSOR of the District to incorporate In
and make part of the card-index system
now being introduced into his office all
charges against any real estate for taxes
or assessments, including special assess
ments and Waterman taxes. That all Of
ficers 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 &c, approved March 2, 1898; Sec
ton of an act to provide for the drain
age of lots approved May ID, 1896: section
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