The times. [volume] (Washington [D.C.]) 1897-1901, 1900-09-13
Some Suggestions offered.

The report refers to the inauguration OF
the card index system in the Office as sue
cessful and enumerates the additions which
viii be made TO the operations of the sys-
TEN.
The method of one yearly payment OF
taxes in vogue in other cities and tempo
rarily Instituted here for the fiscal year
ending June 30. 1901, receives the endorse
meat of the Assessor and he recommends
the enactment of laws to make the plan
permanent.
\ notification TO dslnquents before sale
END subsequent sale OF property for taxes
is thought TO be Advisable. and will be in
augurated by the Assessor wherever prae-
ticable, and he further proposes to note
CT the reverse side of the current tax bills
any arrears in general taxes so that the
complaints SO often made that taxpayers
are rot informed as to arrears may Do
avoided. In this connection. toe report
recommends that all taxes and assessments
in arrears prior 10 July ], 1899. where the
liens are held by the District of Columbia.
be received with interest at the rate OF
per cent per annum in lieu of the pres
ent system.
Tire report. continues Communications
are frequently addressed 10 this office re-
questing bills for all taxes and assessments
which requests ere promptly complied with
as TO all general taxes, but the information
as to special asses sments end water main
taxes forms no part Of the records of this
Office. and we arc consequently unable TO
give an OFFICIAL reply. In such cases it 1.
customary to forward the letter 10 the
special assessment and water offices for
their action subjecting the applicant to
unnecessary delay \ remedy for this
would be the requirement of each of the
Offices 10 note on the card records OF this
sfactory replies could be made to all such
communications. thus facilitating the bust
ness Of the office and furnishing interested
parties with intelligent replies.
Personal Property Tux Law.
Being well satisfied that an equitable
enforcement of the law relating to per-
sonal property is absolutely impossible. 1
deem It my duty TO make recommendation
for its repeal. / claim that this law Is
wrong in principle. that il invites perjury.
and is calculated to demoralize the stand
ard OF public morality. The comparative
ly small revenue derived from this tax
could be compensated by a revision OF our
license laws, by substituting in lieu of the
present system tax On all mercantile
business and corporations OF oBe-half OF /
per cent on each one hundred dollars OF
yeer. This plan seems 10 be equitable
and Just and would simplify the assess
Ment and collection of the tax. Street rail-
ways pay per cent on their gross earn
irgs under existing Ian which is recon-
mcnded TO be continued in force.
In the past year this Office has recon-
mcnted that certain religious and educa-
tional institutions be listed as exempt
from taxation each time the institution
so recommended coming within the mean
ing OF the law relating 10 exemptions. !
do not think any property not belonging
to the Government should be exempt from
special assessment and water main taxes.
This mater deserves serious consideration,
as the exemptions are gradually depicting
the revenues of The District 10 an alarming
extent
THE records of This Office as TO the
present limits and boundaries of the Barry
Farm subdivision. and thai part of what
was formerly Georgetown designated as
Beatty and Hawkins addition, are in
chaotic condition. and it is hoped some
provision of law will be enacted that will
enable the surveyor OF the District OF Co
lun,bia to furnish this office with such
data by actual survey OF these localities,
with a view to an intelligent and salts
factory listing for taxation of the various
accounts involved
business of the omcc.
ut is estimated that about 10000 tax
bills have been made out and delivered to
parties interested Within the past ten
months, involving The posting Of about
so 900 items. About 1850 communications.
involving careful examination in each