The times. [volume] (Washington [D.C.]) 1897-1901, 1901-04-13
AFFAIRS OF THE DISTRICT
The Assessors Statement on the
Personal Tax Law.

Its Proyksto"- BE Referred to the
Recommendations mt the Tax
Sa1e-The Abandoned Car Tracks.
II. II. Darneille, the Assessor. yester-
day submitted to the Commissioners q
statement relative to the Personal Tax
law and its enforcement, requesting an
opinion upon the subject from the Attor-
ney for the District. Mr.. Darneille says:
II have the honor to call to your atten-
ton certain facts in relation to the non
enforcement of the Personal Tax law,
| about which there have been so many en-
quiries of late by Congress and so much
| unfavorabie comment in the press: and
to further state my views on the general
subject of personal tax. in regard to
which l have been misquoted or misrep-
resentcu quite frequently of late.
I'm the hearings before the Committee
on Appropriations of the House of Repre-
| sentatives at the first session of the Fifty
sixth Congress. and at the last session as
| well, l 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 Assessors.
| whose duty it was to levy an assessment
on personal property, had been abolished,
and there was no provision of law. l had
been informed, which authorized the AS
SCISSOR to perform the duties prescribed
for the board of three assessors.
! When l assumed control of the office
found that the Personal Tax law had
been considered dead letter for many
years, the reason therefor | believe to
| be as follows:
Section IL OF the act or Congress ap-
proved March ,, 1877, directed the Com
missioners of the District of Columbia to
appoint three competent persons to be
assessors, who are to hold office for five
years unless sooner removed who should
under the direction of the Superintendent
of Assessments and Taxes of the District,
assess all real and personal property in
said District liable to taxation etc
| ION December q, 1873. the Board of Com
missioners. which was then composed of
Messrs. Phelps and Dent and Major Twin
ing, pursuant to authority vested in them
| by the organic act of June IL, 1873, to
abolish any office, consolidate two or more
offices, etc. passed the following order:
e First That two of the offices Of As
SCISSOR be abolished.
- Second. That the remaining office of
Assessor be consolidated with the office
| of Treasurer and the Office of Superin-
| tendent of Assessments and Taxes, uD-
der the name of Treasurer and AS
SCISSORS Office and later fixed the salary
of the Treasurer and Assessor at 1900 per
cnnum from January l, 1879.
THE act of March 3, 1881 abolished
after the Goth day of June. 1881, the office
of Treasurer of the District. and on July
l. 1851, the Commissioners passed an order
| that the incumbent of the Office of Treas
urer and Assessor should continue to act
| as Assessor.
Now from the above recital of facts, it
is quite clear to my mind that the law
relating to personal taxes cannot he en-
forced, for the reason that the Commits
| sioners by their order of December q,
1873, abolished two of the Board of As
SCISSORS instead 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
or technicality which, in my opinion, rem
| ders the said law imperative as to the
Assessor being the successor of the board
and authorized to enforce the same; and
have the 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 | am I'M
equivocally opposed to such law in the
District for a great many reasons, and
| have taken occasion several times to so
state in recommendations made to the
Commissioners.
Il believe 1t would be just as equitable
| to levy a poll tax on our citizens as
personal tax, for Washington is a cos
| mopolitan city, large portion of the
| population of which consists of Senators,
| Representatives, statesmen, politicians,
army and navy officers, and large army
of officeholders. who enjoy the same
police fire, and other municipal protec-
ton as our citizens, but who are, from
the fact that they are from different
States and exercise the right to vote
therein. could not be reached by a per
sonal tax law here, and on the other
hand il has been argued that there ought
to be a stringent personal tax law on
account of a few rich people coming here
and escaping taxation elsewhere, and on
that point | wish to say that 1t is better
to let a few escape than to pass meas
ure oppressive 10 the large mass of the
people, for l believe in the principle of the
greatest good to the greatest number ana
being satisfied that a stringent personal
law would be an unjust measure under
the circumstances l cannot but be against
it. l am still of the opinion, however, that
stock in trade should be taxed, for IT Is
not fair TO license one class of business
enterprise and let another go free"
In response to a request from tin.
Auditor for the District, Comptroller
Tracewell, of the Treasury, has rendered
an important opinion bearing on the ex-
penditure of certain appropriations.
The Auditor desired to know whether
such expenses as the purchase of instru-
ments used in the repair of the county
roads, the payment of the cost of blue
prints. etc, used by the Plumbing De-
rartment in the District schools, and the
printing of certain books used in the con-
struction of the Rock Creek Bridge would