The times., 1901-06-07
TO LEVY A PERSONAL TAX
An Enforcement of the Law Or
dered by the Commissioners.

Opinions Expressed by Various Of
fciaIs on the DimcuIties of CoIlec-
tion-List of the Schedules Pre-
pared for Making the Returns.
The Commissioners yesterday issued an
order for the enforcement Of the personal
tax law IN the District. The order was
recommended ny Commissioner Ross and
approved by Commissioner MaCfarland
and Commissioner Beach. II is as fol-
lows:
ordered, That in view of the opinion
of the Attorney for the District of Co
lumbia. dated May -, 1901, that the Per
sonal Tax law of said District is main
tainsblc and its provisions cnforcih!c
the Assessor and the Collector of Taxes
OF said District are hereby directed 20
take thc necessary proceedings 10 carry
said lav sasc rGcc,
Ccurs sst,-er Ross tew J-yS asn f''r
wavset 90 r5< aser-sssyz a sr>'oswe"3ar
tic- seas s- t~s=s ~ f~~se5 relative t'
;ec IN --e-----s -s ,-e s>e,e,us, Tax isw.
r'hc >-~r- eE s7ef es,-o'tr1 y' 'a'
~eees ts ,-= Atso4r-N vT-0 tae
S,o-@- sr5 rreVe5 ,-s, ,HV Assessor ana
C.-ssyc- 81, -sx-s z-saSy-ets the 0ecaSa
Ssse 0-1czaz5rES a. s4s7s gfe .sv s7t' ef-
fcts E7iar d. shrS sz p Nsfsrfae, the
AsS@ssrg he5 ez8e5 are attention - thc
CouFrf fsSsanssS yo tEs law. ans had sub
rz5,te5 = statement as tbe eEcct tSa5 thc
statute v-sS So 5iNca-g Or e0tovoouac0t
sast "a was practically dead 'cttov-
The Assessors statement was referred
{. she Attorney Tor the District, who
saok ths sraaS5 thst the law IS stiH in
farcs- ara tha, ikege = nothjug In the
cs-cara>.saceS Vh5oA prohibits its en-
f,veeyasas. The Attorneys opinion and
the Assessors statement wcrC recently
published a. Tbs Times.
Commissioner Macfarland. in passing
upon the recommendation stated that he
approved il solely for the purpose OF
having a test case made. 50 that the va
udity Of the law may be passed upon by
the courts. In speaking Of the matter
yesterday. he said that some are of the
opinion that the validity of the law may
be called in question when brought be
fore the proper tribunal He thought that
question the first one to be settled. Ii
the law is invalid he said, of course it
could not be enforced If it is valid, then
the question Of its enforcement must be
taken up in earnest by the Commission
ers-
II is well known that Mr. Macfarland.
in discussing the subject before one Of
the committees Of Congress last winter,
took the ground that in the District Of
Columbia a personal tax is not needed to
raise revenue, and that it could properly
be dispensed with owing TO the difficulty
Of its enforcement.
Commissioner Beach. in giving his en-
dorsement TO the recommendation. stated
that he was. personally opposed to such
tax, especially in the District Of Column
bia, where the conditions of residence are
such as to make collection almost impos-
sible If the law is valid, Commissioner
Beach is Of the opinion that the Board
has no option in the matter, and that it
becomes its duty TO enforce the law,
whether it is agreeable 70 the personal
views Of the Commissioners or not.
In speaking Of the matter yesterday to
Times reporter Commissioner Ross stat
ed that in his opinion the Commissioners
have no discretion as TO the enforcement
Of the law. II is upon the statute book,
and the Attorney savs that there is moth
ing in the way of its enforcement. There
fore, Mr.. Ross said, he deemed 1t his duty
and that of the Board to issue the order
and 10 make every effort to carry out the
provisions of the law His view was that
the Board OF Commissioners Is an eX,
ecutiye and not judicial body, ana
therefore has TO course open TO IL
but to order the enforcement of the law
by the means at its disposal
or difficult OF enforcement, it must, at
any rate. be Obeyed, in Mr.. Ross view,
until higher power orders its repeal or
declares il invalid
The Assessor. upon receipt Of the order
from the Commissioners, drafted the fol-
lowing notice which he submitted to the
Commissioners:
missioners of the District Of Columbia
have caused TO be prepared blank sched-
tiles for personal property subject 10 tax
4 #e..H =. not
Of Congress approved March 3. 1871. i'm
posing d tax on personal property in the
District Of Columbia, and that copy OF
such schedule viii be delivered TO any
citizen applying therefor at this Office.
The law provides that said schedule shall
be properly filed. sworn TO, and returned
10 the. Assessor within forty y-five days at
ter this notice. This law VIII be strictly
enforced by order Of the Commissioners
OF the District OF Columbia"
According to the annual custom, the
schedules for the return Of personal taxes
have been prepared, and many OF them
have been distributed through the city.
These schedules announce TO the house
holder that the rate of taxation is SIS
on each 500 Of personal property. They
also state that the blanks must be filed
IN and the schedules returned TO the As
SCISSOR on or before August / The pen
atty for falling to do this is - per cent OF
the tax added thereto. The following is
the schedule:
Credits-Stocls. bonds. and securities
coilaterals owned or held by me. deeds
Of trust notes, money at interest and
other debts due me on the 1st day of
June, 1871, more than ] am Indebted for
or pay interest for
Household chattels-At a fair market
value. or the lst day Of June, 1871, over nd
sb0ye the 500 exempt by law, including
furniture. gold, silver, plated and china
ware, JcWelTy, watches, libraries, pianos.
musical Instruments, ststuary, paintings,
agricultural and mechanics tools, imple-
al .kHHw
animals, carriages. wagons, and other
vehicles. This value has not been offset
or decreased by any debts due for the
Eame.
Other personal property, which has
not been enumerated in this schedule and
which Is not, TO my knowledge, especially
exempted by law.
Vessels or parts Of vessels Of every de-
scription, at home or abroad, with their
stores and appurtenances.
Trust-Goods held in trust taxable
under the law Of the District
Goods. wares and merchandise, or any
stheT stock i'm trade-Taken at the fair
average marketable value Of the amount
seld during the twelve months preceding
the lst day Of July. 1870; 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 de-
creased by any debts due for the same,
or by any liabilities whatever.
Capital stock Of a corporation: All the
shares 70 be appraised in bulk at fair
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