Evening star., 1901-06-06
The Law of 1877 to Be Strictly
Enforced.
COMMISSIONERS ORDER MADE
Publication to Be Given by the
Assessor.
7 II f SC II E D U l. E

The District Commissioners ordered today
that immediate steps be taken for the en-
fOrCement of what is known as the per-
sonaI tax law in the District of Columbia.
The law was passed in 1877. but has never
been enforced. for a long time now having
been regarded as dead letter. Mr.. II. H.
Darneille. the District assessor. recently
called the Commissioners attention to the
law. and expressed the opinion that it was
impraCticabfe of enforcement. The matter
was referred to Mr.. \. b. Duvall. the at
torney for the District. who rendered an
opinion that the law was maintainable.
Commissioner Ross who has supervision
of the offices of the assessor and the col
leCtor of taxes took the initiative in pre-
pairing for the enforcement of the law. 1t
is stated that test case will probably be
made. and opinions differ as to whether the
courts will hold the law valid or not. The
order adopted by the Commissioners upon
motion of Mr. Ross is as follows:
The Commissioners' Order
Ordered: That in view of the opinion of
the attorney for the District Of Columbia.
dated May -. 1901. that the personal tax
law of said District is maintainabie and its
provisions enforceable, the assessor and
the collector of taxes of said District are
hereby directed to take the necessary pro-
ceedings to carry said law into effect"
In indorsing Mr.. Ross motion Commits
sioner Macfarland wrote:
Il approve this recommendation solely
for the purpose of having a test case made.
so that the validity of the law may be
passed upon by the COURTS
The Engineer Commissioner. Capt Beach
in his Endorsement ON the motion. says:
Individually am opposed to a personal
tax law. especially in the District of CO.
lunbia. where the conditions of residence
are such as to make the collection of such
a tax practically impossible. II the law is
valid. however. the Commissioners have no
option IN the matter. and 1t becomes their
duty to enforce IL. whether 1t is agreeable
to their personal Views not I therefore
approve the recommendation that the order
issue
When Mr.. Ross was seen by a reporter
for The Star and asked his opinion in the
matter he simply said:
Il have always deemed 1t duty to ex-
ccute the laws which are on the statute
books. in accordance with the oath taken
by me in assuming office
Further than this Mr.. Ross had nothing
To say.
The Assessors Notice.
In compliance with the order of the Com
missioners Mr.. Darneiile. the assessor, at
once prepared notice for publication. 1t
will he officially published six consecutive
secular days. beginning June 10, and reads
as follows:
Notice is hereby given that the Com
missioners of the District of Columbia have
caused to be prepared blank schedules for
personal property subject to taxation. as
required by section 18 of the act of Con-
gress approved March 3, 1877, imposing a
tax on personal property in the District of
Columbia. and copy of such schedule will
be delivered to any citizen applying there
for at this office. The law provides that
said schedule shall be properly filled, sworn
to and returned to the assessor within
forty-hve days after this notice, This law
Will be strictly enforced. BY order of the
Commissioners of the District of Column
bia.''
The schedules for the return of personal
property prepared by the assessor and
which viii be issued from his office. state
the personal property tax to be 1.50 per
SltO- They provide that the schedules shall
De returned to the assessors office on or
before August l. 1901. under a penalty of
an additional charge of 50 per cent for any
delay beyond that date. for the taxable
year ending June ~. 1902, and payable at
the same time and same rate as real estate
ne schedule gives the list OF property tax
able In statement that must be sworn to
oy the individual taxpayer as follows:
The Schedule.
Credits-StOcks. bonds and securities OF
all kinds. including those pledged as col
laterals owned or held by me, deeds of
debts due me on the 1st day Of June 1901
more than l am indebted for or pay interest
for
value. on che 1st day Of June, 1901. over
and above the $500 exempt by law incIud-
ing furniture, gold, silver. plated and china
ware. tewelry, watches Libraries pianos
musical Instruments statuary naintinss
agricultural and mechanics TOOLS impIe-
ments and machinery, horses and other ami
mas. carriages. wagons and other vehicles
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; To my knowledge, especially ex-
empted by law.
Vessels or parts of vessels of every de-
scTiption. at home or abroad. with their
stores and appurtenances-
Trust: Goods held In trust taxable un-
der the law Of the District
Goods. wares and merchandise or. any
other stock in trade: Taken at the fair
average marketable value of the amount
held during the twelve months preceding
the lSt day OF July, 1900; when In business
only d 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, OF
by any liabilities whatever.
Capital stock OF u corporation: All the
shares TO be appraised in bulk at q fair
marketable value. on the LIST day OF June,
fJ'i. anu deduct the assessed value of all
real estate owned by said corporation
1t IS stated the schedule that five
Classes Of exemption exist under the law
as follows
The first and second-ReIate to real es-
tate only.
Third class-Property exempt from tax
alton by the laws of the United States
Uther than those for the government of the
District OF Columbia
Fourth class-Goods chattels and other
PERSONAL property owned by persons tenn
pOrsrtly residing In the District of Column
bia. and which property Is taxed elsewhere
Fifth class-Personal property not held
for sale TO the value of $50
Corporations. not exempted Specifically
oy congress. are taxable on their capital
stock Assessments thereon are paid by
the corporations. and not by the individual
Stockholders
In his opinion upholdng the personal
tax law. the attorney for the District did
not go Into any OF the details. simply say
ing that he believed II to be enforceable
Mr.. DarneiIIe's Letter.
Mr- Darneiiie's communication, which
called forth the opinion and the conse
quent action by ths Commissioners, was
submitted To them April II, and In 1t hs
said:
In the hearings before the committee
on appropriations OF the House of Repre-
sentatives at the first session OF the Fifty.