Evening star. [volume] (Washington, D.C.) 1854-1972, 1901-04-12
THE PERSONAL TAX LAW
ASSESSOR DARNEILLES STATEMENT
REGARDING NON-ENFORCEMENT
Says He Has Been MfsquOted and Mis-
MISUNDERSTANDING In Dis
trict Reviewed.

Mr.. H. H. Darneille, the assessor of the
District, today invited the attention of the
Commissioners to certain facts in relation
to the non-enforcement of the personal
tax law, about which there have been
many inquiries of late by Congress, and,
he thinks, so much unfavorable comment
in the press. Mr.. Darneille, in doing so,
states his views on the general subject of
a personal tax, in regard to which he says
he has been misguided or misrepresented
quite frequently of late.
I'm the hearings" he states before the
committee on appropriations of the House
of Representatives at the first session of
the Fifty-sixth Congress, and at the last
session well, 1 was asked why did not
enforce the personal tax law, to which l
replied that the law was imperative from
the fact that the original board of asses
sors. whose duty 1t was to levy an assess
ment on personal property, had been abol-
ished and there was no provision of law
1 had been informed, which authorized the
assessor to perform the duties prescribed
for the board of three assessors.
Considered a Dead Letter.
When 1 assumed control Of the office I
found that the personal tax law had been
considered dead letter for many years
The reason therefor 1 believe to be as fol-
lows: Section IL of the act Of Congress ap-
proved March 3, 1877 (XX, 4O1), directed
the Commissioners of the District Of Co.
lumbia to appoint three competent per-
sons to be assessors. who were to hold Of
flee for five years, unless sooner removed"
who should, under the direction of the su-
perintendent Of assessments and taxes Of
the District, assess all real and personal
property in said District liable to taxation,
&c.
"On December q. 1873, the Board of Com
missioners. which was then composed of
Messrs. Phelps. Dent and Maj. Twining,
pursuant to authority vested in them by
any office. consolidate two or more Offices
&c, passed the following order: First
that two of the offices of assessor be abol-
fShed; second, that the remaining office Of
assessor be consolidated with office Of treas
urer and the office of superintendent Of
assessments and taxes under the name of
treasurer and assessors office and later
fixed the salary of the treasurer and as
SCISSOR at $4,000 per annum from January
1, 1879.
THE act of March 3. 1881, abolished after
the 10th day Of June, 1881, the office of
treasurer of the District, and on july l.
1881, the Commissioners passed an order
that the incumbent of the Office of treasurer
and assessor should continue to act as as
SCISSOR.
As to Enforcement of Law.
Now. from the above recital of facts, 1t
is quite clear to my mind that the law re-
lating to personal taxes cannot DE en-
forced. for the reason that the Commits
sioners. by their order Of December q, 1873,
abolished two of the board Of assessors in
stead of consolidating the three into one,
as provided by the organic act, and then
further consolidating the latter with the
other offices. created the flaw of techni-
cality which, in my opinion, renders the
said law imperative as to the assessor be-
Ing the successor of the board and author
n thn
honor to recommend that the opinion of the
attorney be requested on the subject
Now as to my position on a personal
tax law that could be enforced, about
which l have been misunderstood or mis-
quoted, l desire to state that 1 am I'M
equivocally opposed to such a law in the
District for great many reasons, and
have taken occasion several times to so
state In recommendations made to the
Commissioners. l believe it would be Just
as equitable to levy a poll tax on our citi-
zens as personal tax, for Washington is
a cosmopolitan city, a large portion Of the
population of which consists Of senator's,
representatives, statesmen. politicians,
army and navy officers, and large army
OF off1ceholders, who enjoy the same DO
lice, fire and other municipal protection as
do our citizens, but who, from the fact
that they are from different states and
exercise the right to vote therein, could not
be reached by personal tax law here And.
on the other hand, 1t has been argued that
there ought to be stringent personal tax
law on account Of few rich people COM
Ing here and escaping taxation elsewhere.
On that point l wish to say that it is
better to let a few escape than to pass a
measure oppressive to the large mass of
the people, for l believe in the principle of
the greatest good to the greatest number,
and being satisfied that a stringent per-
sonal law would be an unjust measure un-
der the circumstances, l cannot but be
against it. 1 am still of the opinion how
ever, that stock in trade should be taxed,
for 1t Is not fair to license one class Of
business enterprise and let another 20
Free