Evening star. [volume] (Washington, D.C.) 1854-1972, 1901-11-27
CALLS FOR REMEDY
Auditor Pestg Sags District Expend-
iturnfxedsd Receipts.
STATEMENT REGARDING REVENUES
Use of Large Sums for Increasing
Water Supply.
TIL E ttTUN MEL DEBT

THE .TUNNEL DEBT
For the first time in the past decade of
it's history the revenues of the District of
Columbia are found to be insufficient to
meet its expenditures" saws J. T. Petty.
the auditor for the District of Columbia, in
his annual report, submitted to the Com
missioners today, I'm all the period from
July /, 1898, to June 80, 1900" he continues.
1.-THE collections during each year, taken In
connection with the surplus on hand at the
commencement thereof. were more than suf-
ficient to meet every demand The year,
however, which ended June 80, 1901 closed
with the balance on the wrong side of the
ledger, showing an apparent deficit of SIG,
155.SS II all appropriations made for the
year are treated as matured obligations on
that date and charged up accordingly. or
an actual shortage Of 500, 1s2.57 il only
appropriations upon which advances had
then been made are considered in the state
ment of the account.
Among the causes which have op-
Grated to produce this result there are two
which would seem to merit special mention,
the first being the use Of large sums de-
rived from general taxes which were ap-
piled in settlement of the Indebtedness in
CURED for increasing the water supply,
popularity known as the tunnel debt, and
the second a departure from the terms of
the organic act in appropriating wholly
from District revenues for expenditures
which In the contemplation of that act
might fairly be considered as payable joint
ly by the United States and the District of
Columbia.
Other Causes Cited.
''The act of July Is, 1882. as supplemented
by that of July 8. 1884, which provided for
the construction of the tunnel and section
2 of the District appropriation act of March
3, 1891, relating to the 4S-inch and 14th
street mains, directed that the one-half of
the cost of these works, which was charge
able to the District of Columbia, should be
paid from the water fund in twenty-five
equal annual instalments, with interest at
the rate of per centum per annum upon
the deferred payments Under these provi-
sions twelve installments of the debt
amounting to $531 ,332.42, were refunded to
the United States from the revenues of the
water department without any appreciable
strain or embarrassment. The balance of
this indebtedness, aggregating 1888 ,321. 3S,
was paid from the general fund of the Dis
trict of Columbia which has also been
called upon, under the act of March 3,
1901. to contribute toward the installation
of the filtration plant and the completion
of the aqueduct tunnel and Howard Uni
yersity reservoir the additional lump sum
of 1881, III. 40, contribution that might
better have been made a charge against
the income of the water department to be
returned in yearly annual installments, as
stipulated in the actaof July g. 1884.
1.-THE second factor which has been potent
in causing this deficit is the payment, ex-
ciusively from District revenues, for the ex-
tension of streets and avenues, of the sum
of $3.50, 359.5O. AS the additional allowances
made on this account since June 80 1901,
and those awaiting settlement in the near
future will greatly augment the sum total
10 kLAe, 1a1 IL
that the financial condition of the District
is such as to awaken grave concern and to
lay upon the shoulders of those who admin
lister its affairs, a burden Of no small re-
sponsibility. -
Arrears, of Taxes. ~
ct have received from the assessor Of the
District of Columbia carefully prepared
statement Of general taxes which were in
arrears June 80, 1901, showing the amounts
unsolicited at that date on account of the
various levies from 1881 to 1900 inclusive
This list of balances is an outcome of the
application Of the card system to assess
ment records, and as it is believed to be
accurate and reliable will be made the basis
of a readjustment of the collectors account
in relation to former levies, as desired by
the auditor for the state and other depart
mentS, who in making his customary an
nual statement has found it difficult to
reach satisfactory conclusion from the
Qatd heretofore 1ufnlSneu
The arrearages on levies prior to 1881 are
omitted by the assessor because of ju-
dicial decision to the effect that the collec-
ton Of taxes In arrears for q period of
twenty years Is barred by the statute Of
limitatio The case quoted in support of
this contention Is that of the Baltimore
and Ohio Railroad Company vs. the District
Of Notwithstanding Reports vol. 3,
page 122.
Seeking for a Solution.
"Such consideration, lacking at it does
every element Of equity, should not be al
lowed to go unchallenged in the interest of
delinquent property owners If 1t were pos
sibie to interpose legislative or other pre-
ventive, question in respect of which
opinions differ. I confess my inability to
solve the problem unless, as suggested re-
Gently by brother official, the solution be
found in a rigid enforcement of the law
regulating tax collections and tax sales,
which provides remedy that may be dras-
tic but Is unquestionabiy just. Objections
are often urged against special assessments
which have at least the semblance of justi-
fication, but can imagine no good reason
why any property not legally exempt should
fail to bear its just proportion of general
taxes which are levied for the support Of
the government.
THE evil Of delinquency Is progressive in
its character each year adding its quota of
non-paying property owners to this munich
devised to stay its encroachment; but pend
ing this action it might be well to offer
to those whose titles are thus clouded a
full acquittance upon payment of the actual
tax without costs, interest or other penalty.
Property Returns.
II am decidedly of opinion that 1t would
conduce to the public interest to provide
better system for distributing and caring
for the property of the government than
has obtained heretofore and which still pre-
walls, but the necessity for more complete
registry and accountability becomes increas-
ingly apparent as the operations Of the
District grow I'M magnitude and Importance
AS means torthisd end L would suggest
that all officers having IN their care or
under their control District property of any
description be- required to account therefor
at regular intervals either to the superin-
tendent Of property or the property clerk.
as the case may ben upon duly prepared
forms SO adapted as to show In detail all
articles received and disposed Of or that
still remain on,rhanda The property clerk
and the superintendent of property, respect
lively. should keep such records as would
enable them at Rll times to know the loca-
tor or disposition OLA given article or to
furnish statement tpf the character and
quantity of propertydn the hands Of any