Evening star., 1901-08-30
TAX LAW
District Assessors Vigorous Enforce
ment of Its Provisions.
LONG REGARDED as DEAD LETTER
Test Case May Be Taken to Court
for Decision.
SCHEDULES OF PROPERTY

Mr.. Hopewell H. Darneille. the District
assessor is proceeding vigorously to carry
into effect the personal tax law under the
acts of Congress OF March 3, 1877, and
June IL. 1878 For many years past the
ryrsonal tax in the District of Columbia
fas been regarded practically as a dead
letter" and a number of eminent lawyers
in the city have claimed that 1t could not
be enforced. 1t was asserted that test
case would be brought at once if an at
tempt were made to enforce the provisions
Of the congressional acts on the subject,
and that the law would not stand in the
courts Assessor Darneille some time ago
rallied the attention of the Commissioners
10 the law and asked that the attorney for
tho District be requested to render an
opinion in regard to its validity. Attorney
A B. Duvall in q brief statement, In
formed the Commissioners and the assessor
that in his opinion the law was maintain
able and enforceable. Upon the rendering
of this decision Mr.. Darneille decided to
proceed at once to carry the long dormant
law into active effect.
1t has been claimed from time to time
that because of the non-enforcement OF a
personal tax law in this city many wealthy
people have been induced to make WASH
ington their legal residence and set up the
contention that the capital city Is the seat
of all their personal property. Although
Mr. Darneille has been proceeding to as
SeSS personal property for several weeks
now there has as yet been no effort made
to restrain him. 1t is stated that an at
torney did call at his office several days
ago and. alleging that he represented sew
eral clients, asked permission to examine
the records of the office. He stated he
intended applying for an injunction to re-
strain the assessor from proceeding against
the property of those who had retained
him. 1t is expected that test case OF
some Importance will be made very soon,
for the assessor proposes In the next few
days to visit the homes of several or the
weil-knOwn lawyers Of the District, and
1t is expected these legal gentlemen Will
at once take the matter into the courts
and fight their own battles.
Prepared Blank Forms.
When the decision was made to enforce
the law the assessor had blank forms of
schedules prepared, on which personal
property holders to an extent in excess of
500 should make their returns Adver-
tisements were inserted in the papers June
Is announcing that personal property re-
turns should be filed in the assessors office
not later than August 1. or forty-flve days
after the printing of the notice. About
fifty returns were made within the Speci-
fled time.
The law provides that when returns are
not made the assessor shall from the best
knowledge he can procure, or from per-
sonal examination, levy an assessment IN
an amount deemed by him to be just, and
add thereto the additional charge of 80
per cent as a penalty for the delay. The
personal tax rate is $50 per 500, and all
property above the value of $500, not for
sale, is taxable, with certain exemptions
specified.
Since the time for making returns expired.
August 1, Assessor Darneille has been busy
visiting the homes of people of reputed
wealth. and has daily added newly assessed
personal property to his list. The assessor
has been somewhat handicapped in his
work because Of the absence from the city
at this time of many rich people and the
consequent closing of their mansions. He
has, however, made most satisfactory prog
ress. The assessors visits have been
marked by interesting incidents In
most cases. Upon first presenting himself
at the threshold Of many houses he has
been welcomed In most hospitable manner
until the full purpose OF his visit has been
made known. Then a sudden iciness has
visited the Letter mansion on Dupont Cir
Gle. the magnificent Townsend residence at
Massachusetts avenue and 22d street, the
Clover household the Boardman residence
and many others richly furnished. Mr..
Darneille is personally undertaking the as
sessment Of the prominent property holders
Of the northwest section Of the city.
Disposal of the Force.
Mr. H. NJ. Fitzhugh of the assessors Of
fee, having charge Of the personal tax ac-
counts. is assisting In the work Of gather
Ing Information upon which Mr.. Darneille
Is to base the assessments. Mr.. W. H.
Brawner. also OF the assessors office, has
been assigned to Georgetown for duty. and
a police officer is to be detailed by Maj.
Sylvester, superintendent of police to work
In the southwest section and among the re-
sorts which are alleged to be of question
able character. 1t Is said that the proprie-
tresses OF these resorts are rich In jewels,
ana that many OF their establishments are
magnificently furnished They are not to
escape the working Of the personal tax law
assessor Darneiile is also giving close at
tentlon to corporations doing business In
the District or Columbia. The law provides
that the capital stock of corporation shall
be appraised In bulk, at fair marketable
faiue. deduction being made for the as
sessed value of the real estate owned by
the corporation. Mr. Darneille has assessed
several corporations, one for 100000
The Schedules.
The schedules prepared by the assessor
enumerate the property taxable under the
personal tax law as follows:
Credits-Stocks. bonds and securities OF
al Kinds. including those pledged as col
laterals owned or held; deeds of trust.
notes, money at interest and other debts
Que on the first day of June, 1901, more
than the person Is indebted for or pays In
terest for.
Household chattels-At q fair market
value. on the first day of June 1901. over
and above the $500 exempt by law, incIud-
ing furniture, gold. silver. plated and china
ware, Jewelry, watches. libraries. pianos.
musical Instruments, statuary, paintings.
agricultural and mechanics tools imple-
ments and machinery, horses and other
animals carriages, wagons and other We
0icles This value has not been offset or
decreased by any debts due for the same
Other personal property which has not
been enumerated in this schedule and
which Is not especially exempted by law.
Vessels or parts Of vessels of eyery de-
scription at home or abroad, with their
stores and appurtenances
Trusts-Held In trust and taxable under
the law OF this District
GOODS, wares and merchandise or anv
other stock in trade-Taken at the fair
average marketable value Of the amount
held during the twelve months preceding
the first day Of July. 1901; when In business
only part OF the year pro rata. The value
Of goods. wares. merchandise, 'or stock In
trade has not been offset or decreased by
any debts due for the same. or by any liza
biIities whatever.
Capital stock of a corporation-An the
shares TO be appraised In bulk, at a fair
marketable value, on the first day Of June