The times., 1901-04-13
AFFAIRS OF THE DISTRICT
The Assessors Statement on the
Personal Tax Law.
A Request That the Enforcement of
Its Proyisions He Referred to the
Attorney-Exciteme mt the Tax
SaIe-The Abandoned Car Tracks.


Its Proyirions He Referred to the
Attorney-Exciteme mt the Tax
SaIe-The Abandoned Car Tracks.
| II. II. Darneiile the Assessor yester-
day submitted to the Commissioners a
| statement relative to the Personal Tax
| law and it's enforcement requesting an
| opinion upon the subject from the Attor-
| ney for the District. Mr.. Darneille says:
Il have the honor to call to your atten-
| tion 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
| unfavorable comment in the press: and
! to further state my views on the general
| subject of a personal tax. in regard TO
which l have been misquoted or misrep-
resenteu quite frequently of late.
I'm the hearings before the Committee
I on Appropriations of the House of Repre-
sentatives at the first session of the Fifty
sixth Congress, and at the last session as
| 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 Assessors,
whose duty it was to levy an assessment
on personal property, had been abolished
/ L
| 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 u of the act or Congress ap-
proved March 3, 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.
"On 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, 1s7S to
abolish any office, consolidate two or more
offices, etc. passed the following order:
- First. That two of the offices of AS
SCISSOR be abolished.
4" Second. That the remaining Office of
Assessor be consolidated with the office
of Treasurer and the Office of Superin-
tendent of Assessments and Taxes, un-
der the name of Treasurer and AS
SCISSORS Office and later fixed the salary
of the Treasurer and Assessor at $1,000 per
annum from January /, 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
nd n Of
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
1 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 | have been misunderstood or mis-
quoted, l desire to state that l am un-
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.
II 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, ana 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 dl1erent
States and exercise the right to vote
therein, could not be reached by 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 few rich people coming here
and escaping taxation elsewhere, and on
that point l wish to say that it is better
to let a few escape than to pass meas
ure 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 personal
law would be an unjust measure under
the circumstances | 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 the
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