Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-09-12

and water offices for their action, subject
ing the applicant to unnecessary delay. A
remedy for this would be the requirement
of each Of the offices to note on the card
records of this office all unpaid assess
ments, so that satisfactory replies could be
made to all such communications. thus ia
cilitating the business of the Office and
furnishing interested parties with intelli-
gent replies.
Personal Property Tax.
Being well satisfied that an equitable
enforcement of the law relating to personal
property is absolutely impossible, I deem
1t my duty to make recommendation for
its repeal. 1 claim that this law is wrong
in principle, that it invites perjury, and is
calculated to demoralize the standard Of
public morality. The comparatively small
revenue derived from this tax could be
compensated by revision of our license
laws, by substituting in lieu of the present
system tax on all mercantile business
and corpora tons of one-haf of 1 per cent
on each one hundred dollars of the gross
volume of business done each year. This
plan seems to be equitable and just, and
would simplify the assessment and collec-
ton of the tax. Street railways pay per
cent on their gross earnings under existing
law, which is recommended to be continued
in force.
The Exemptions.
''In the past year this office has recon-
mended that certain religious and educa-
tional institutions be listed as exempt from
taxation, each time the institution so rec
commended coming within the meaning of
the law relating to exemptions The sys-
Sem of exemption from taxation, to my
mind, has long been very much abused,
and l think 1t is about time halt be
called, by getting necessary legislation cor
recting the evil. l do not think any prop
erty not belonging to the government
should be exempt from special assessment
and water main taxes. This matter de-
serves serious consideration. as the ex-
emptions are gradually depicting the reve-
nues of the District to an alarming extent.
Some months ago Mr.. c. H. Wltsie. at
torney for Mrs. Elizabeth j.. Watson of
Rochester, N. Y, applied for deeds on GER
tain properties that were In arrears for sew
eral years taxes. furnishing long list and
urging immediate action. did not think
1t advisable at that time to accede to his
request. and so reported, and while his re-
quest was pending this office notified the
owners of the property contained in his list
of his proposition to buy, and further re-
Quested them to attend to the matter at
once, with the result that thousands Of dol
lars of back taxes were collected and many
tangles Strengthened out.
THE records of this office as to the pres
ent limits and boundaries Of the Barry
Farm subdivision, and that part of what
was formerly Georgetown designated
Beatty and Hawkins addition, are in a
chaotic condition, and it is hoped some pro-
vision Of law will be enacted that will en-
able the surveyor Of the District of Column
pia to furnish this office with such data by
actual survey of these localities with a
view to an intelligent and satisfactory list
ing for taxation of the various accounts in
volved.
Current Business.
ut Is estimated that about 10000 tax bills
have been made out and delivered to parties
interested within the past ten months, in
volving the posting of about $4,000 items.
This important branch of the service has
been attended to with accuracy and prompt
ness, and reflects credit upon the clerks en-
gagged thereon. About 1850 communica-
lions, involving careful examination in each
case, have been the subject Of reports to
the Commissioners and letters to individuals
during the past year.
During the past fiscal year 6,174 certif-
Gates OF taxes have been issued, an increase
OF $50 over the previous year The work In
this branch Of the Office requires the SER
vices of three clerks. one in receiving or
ders. locating the property. typewriting.
press copying and two in making the exam
nations and verifying. Extraordinary care
Is required to avoid errors on these certifi-
Gates, and am pleased to note that the ex-
aminations have been uniformly correct.
Insurance Department.
Il desire to invite special attention to the
insurance bill pending in Congress. which
as 1t passed the House committee met with
the approval Of parties interested In the
business Of insurance, and has been scruti-
nized by the officers Of some Of the largest
states in the Union and approved. This BILL
although not intended as a revenue bill
does increase the District revenues some
what. 1t provides rules and regulation for
the protection Of good reliable companies
and shuts out irresponsible or what are
fstence is on paper only, and thereby Is a
great source OF protection to all classes
The office of the assessor Of the District is
Hooded with inquiries about certain COM
panies doing business in the community
and from the lack Of supervision cannot in
diligently answer. The Importance of this
bill suggests urgent action with view to
its enactment into law at the next session
of Congress.
Licenses.
There should be general revision of our
present license laws, which were passed by
the old legislative assembly of Washington
and consequently are in no wise up to date;
therefore, they should be repealed and an
act passed instead which would meet the
present demands, reducing some and bring
ing others justly liable to license within
its scope and giving this office desired lati-
tude as to whether certain licenses should
be issued or not. AS the law stands today
we have no discretion, and If the money
for license is offered and declined, the
party so offering can operate thereafter
without license for the ensuing license year,
except In the case of bar room licenses,
which are under the excise board
THE Commissioners have always been
handicapped in the matter of licenses to
theaters by not having the power to re-
fuse to revoke licenses for immoral and
vulgar performances, and l think some
clause should be framed and action taken
to prohibit any performance calculated to
offend the public decency or decrease the
6ar6 Of lilo
To Facilitate Tax Payments
1.-THE urgent demand from taxpayers for
reform in the system of facilitating the
payment of taxes and avoiding unneces-
sary delays in the general conduct of the
business of this office is deserving Of spe-
cial attention with view to such increase
In the force by Congress as will remedy
the existing defects.
Increase in Salaries.
SIN my annual estimate l have sub
mitted recommendations for slight In
creases in the salaries of such officials and
employees whose services are considered
valuable to enable me to perfect the pres
ent system of reforms found necessary for
the convenience Of taxpayers, and to facil-
tate the dispatch Of the public business,