Evening star., 1901-10-16


for all time settling the question of notice.
'In this connection 1 would renew my
recommendation of last year that all taxes
and assessments prior to July l, 1900, where
the liens are held by the District of Cotum-
bia, be received with interest at the rate
of per cent per annum in lieu of the PEN
altles and interest now fixed by law, pro-
vided payment be made between the 1st
day of May, 1902 and December 81, 1907,
both dates inclusive.
Time for Payment of Taxes.
Under the act approved June 9, 1900.
public No. 1S0 provision was made for the
payment of taxes in one installment In the
month Of May. 1901, which act also provided
that thereafter taxes may be paid in two
installments, namely, first In tallment Tor
the tax year 1901-1902 in the month of No
vember, 1901, and if not paid in said montn
a penalty Of 1 per cent on the 1st day OF
December and a like penalty on the lst
day of each succeeding month Inc last
installment is payable in May, 19o2, ana
penalty of l per cent attaches for non-pay-
ment on the 1st day of June and q like
penalty on the first day of each succeeding
month until day of sale. Taxpayers desir-
ing to pay the whole tax can do so in the
month of November, 1901.
Annual Tax Sale.
'The preparation of the delinquent tax
list for the annual sale must necessarily he
delayed in It's commencement until within
about six weeks before the publication on
the third Monday in March and subsequent
sale at least three weeks thereafter. as re-
quired by law, and requires the combined
force of this and the collectors office to
finish It In time The reason for delay is
to afford all the time possible for delin-
ouents to pay their taxes before the list
is delivered to the printer
Duplicate Payments.
"The improved methods Of making out
tax bills In advance of the time for payment
has operated to reduce the number of dupli-
cate payments to a minimum, as all bills
being deposited in alphabetical order in a
box arranged for the purpose, person call
ing for bill on the same day and the clerk
not finding said bill is notice that 1t has
been delivered, but the most effectual means
of avoiding duplicate payments is by post
ing the credits each day, which was done
during the May payments for the tax OF
1901, necessitating the working OF extra
hours by the clerks, which should be rene
died by the employment of about SIX extra
clerks, to be employed only during the tax
paying months Of November and May, at q
per diem compensation Of So. which would
require an appropriation for said service Of
about $500. 1t Is not good administration to
demand extra services for the regular
clerks, as experience has demonstrated that
it tends to impair their efficiency for their
routine duties.
Remission of Penalties and Interest.
Applications Of this character have food
ed the office during the past year, and In
80 per cent of such cases the equities war
rant relief, but from lack Of authority of
law have to be acted on adversely. desire
to renew my recommendation that some
Commissioners with power to remit penal
ties, interest and taxes where in their judg-
ment the equities are strong enough to war
rant 1t and thus save the District and prop
erty owner the expense Of litigation.
Certificates of Taxes.
During the past fiscal year 6021 certif-
Gates Of taxes have been issued, decrease,
though scarcely perceptible, Of 153 from
the previous year, requiring the services
of three clerks in making the examinations,
verifying, locating, typewriting, &c. 1t af-
fords me pleasure to note that not a single
error has come to my knowledge, thus evil
dencing marked improvement in this SER
vice over past years.
Personal Property Tax.
Under a recent order of the Commits
Soners the assessor was directed to en-
force the provisions Of the personal tax
law, and it shall be my endeavor to comply
with said order to its fullest extent with
the means at my command. Due notice
has been given by advertisement, and
blanks sent out requiring returns to be
made on or before August l. 1901, after
which time all persons liable to personal
tax, where the facts can be ascertained,
will be assessed, as provided by law, with
an addition of 80 per cent For the past
two months have personally visited the
prominent residential portion of the city
and the various local corporations. trust
companies, &C., and such other places as in
my judgment come within the provisions
Of the personal tax law, and with two as
sistants engaged in reporting upon all mer-
camille establishments, with view to list
ing for taxation every one liable under the
law. The lack of force necessary to en-
me to again recommend dts repeal and in
lieu thereof a license tax on all mercantile
business and corporations Except street
railways) of one-half of one per cent on
each 500 of the gross volume of business
done each year, which Would appear to be
equitable and just, and simplify the assess
ment and collection of the tax.
Tax Exemptions.
THE many exemptions Of real estate COM
ing within the provisions Of law relating to
charitable and ecclesiastical es-
Establishments are depicting the revenues of
the District to an alarming extent, and
some modification Of the law in such cases
is imperatively demanded.
1t is estimated that the District is now re-
ceivfng from taxable property only about
Ito per cent: exempt property, such as
educational, churches, charitable institu-
tions. &C., 2.62 per cent; District of Column
bia, O.94 per cent and United States 51.74
per cent. This estimate Of United States
property does not include streets and al
leys. 1t is apparent that some remedial
legislation should be enacted at as early
date as possible with a view to prevent
further reduction of the revenues of the
District.
Public Examination of the Records.
1.-The act OF May 13. 1892. public No. "a,
relating to tax sales and taxes, provides In
the concluding lines of said act as follows: