Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-02-16
TAXES AND LICENSES
Report Of Commission to the Com
missioners Made Today.
ESTIMATED INCREASE OF REVENUE
Personal Property Tax and Some
Stringent Regulations.
IN APE OF A BILL

Mr.. ]. T. Petty, the auditor of the Dis
trict: Mr.. E. G. Davis, the collector OF
taxes: Mr.. H. H. Darneille. the assessor.
and Mr.. A B. Duvall, the attorney for the
District, were directed by the Commission
ers December 2, 1899, to consider and re-
port upon the entire subject Of amend
ments to and revision of the license and
tax laws of the District. The members of
this committee were directed to especially
consider the tax laws relating to the as
sessment of real and personal property.
The committee has practically completed
its labors, and today submitted to the Com
missioners the draft of bill prepared by
it. the proposed measure being entitled AN
act to regulate the assessment and collec-
ton of taxes, licenses and for other pur-
poses in the District of Columbia"
The proposed bill is a very voluminous
one. consisting Of siXty-five sections. The
committee states that 1t represents much
care and thought on its part. and it is es-
timated that 1t will, If enacted, increase the
revenues of the District about s1,0o0,0o0
annually. Its passage will, of course, re-
peal existing license laws. The committee
will draft separate measure to cover
what are known as fake auction sales"
Tho proposed bill empowers the inspector
of buildings to refuse permit for the erec-
ton of any wall, structure. fence or bill
board, when, in his judgment, such con-
struction would be unsightly and detrimen-
tai to public interests. Clairvoyants, sooth
sayers or fortune tellers, by whatsoever
name called, are prohibited from practicng
their profession" penalty of fine of
not less than 80 nor more than $50 being
provided in their case The granting of
license to merry-go-roundS, flying horses or
similar devices. located within 400 feet of
church. hospital or school house is prohib
tod oil yrHt,ar hor -n-fh frIS #
the residents within COO feet object, or
when. in the assessors opinion, the public
peace will be jeopardized or a nuisance is
threatened. Every person who vends or
sells from house to house miscellaneous ar
ticles of merchandise or personal property
of any description, on foot or from a We
hicle. is declared to be a peddler and re-
quired to pay license of SIS annually.
Real Estate.
The first section of the proposed bill pro-
vides that all real property in the District
of Columbia, except as hereinafter pro-
vided, shall be assessed in the name of the
owner or trustee or trustees of the owner
thereof; that 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 or has
otherwise passed into the possession of
some other person or persons, and that all
real property the ownership of which is
unknown shall be assessed "owner un-
known"
Church buildings owned and actually oc-
cupied by any church organization and
buildings owned and occupied by the Young
Mems Christian Association and the ground
on which said buildings are erected. to-
gether with such reasonable amount of adj
ditonal ground owned by said organza-
tons as may be found necessary for con-
venient entrance to said buildings and for
air and light, and all school houses collegi-
ate and university buildings actually and
exclusively used for educational purposes
and not for private gain. and land appurte-
nant to any such buildings, so far as Is
reasonably needed and actually used for the
convenient enjoyment of any such buildings,
are by section exempted from the pay
ment 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: Provided, however
that if at any time such buildings OF
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 other taxable real estate and
the taxes thereon collected as provided by
existing law for the collection of general
taxes.
Cemeteries Exempted.
By section of the bill the ground of
duly Incorporated cemetery associations in
the District of Columbia dedicated and used
solely for burial purposes and not held for
private income or profit, and all lots in
said District actually used for burial pur-
poses, are exempted from the payment of
general taxes. But the same is made liable
to assessment for water mains and for
special improvements upon the same terms
ana conditions as property not exempt from
taxation. II any portion of said grounds
or lots IS larger than is needed for their
legitimate purposes, then the excess shall
De listed for taxation and the tax thereon
collected as provided by existing law for
the collection of general taxes.
w hat is now known as the board of as
slstant assessors, al pointed in conformity
win the provisions of the act of August
IA, 1894, is to be known as and constitute
the board of assessors and excise board Of
the District of Columbia, with all the pow
ers and duties now prescribed by law for
the board of assistant assessors and the ex-
else board.
Section 5 provides that 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 and
payable in the month of May of each year
II said tax shall not be paid before the first
day of June in each year, 1t shall be in ar
rears and delinquent, with the accruing
penalties provided by existing law. BY this
same section the Secretary of the Treasury
is authorized and directed to advance to the
disbursing officer of the District of Column
bia, as now prescribed by law, out of any
money in the treasury of the United States
not otherwise appropriated, such sums as
may be necessary from time to time to
meet the general expenses of said District,
and to reimburse the treasury for the one
half advances payable by said District out
of the taxes and revenues collected as
herein provided for.
Personal Property.
The assessor Of the District, or his sue
cessor in office, by the provisions of section
6, shall cause to be prepared a printed
blank schedule of personal property, in
Guiding bonds, credits and other chooses in
action or possession owned or held in trust
or otherwise subject to taxation under the
provisions of the new act, together with de-
auctions claimed for exemptions or debts,
to which shall be appended an affidavit in
blank, setting forth that the foregoing pre-
sents full and true statement Of all the
personal property, bonds, credits and other
chooses in action or possession, together
with the amount of Indebtedness on ac
count of which deductions are claimed. and
the kind of property claimed as exempt as
hereinafter provided. And when said sched
ule is ready for delivery, notice thereof
shall be given by the assessor. by ADVERTISE
ment for three successive secular days in
one or more of the daily newspapers pub
hshed in said District, and a copy of said
schedule shall be delivered to any citizen
applying therefor at the office of said as
SCISSOR. Every person cOrnaraf tim on 6r,,,