Evening star., 1902-08-09
NEW ASSESSMENTLAW
Personal Tax Appraisers De-
layed With Inquiries.
CITIZENS PERPLEXED
STATEMENT BY THE ASSESSOR
REGARDING EXEMPTIONS.
Exposition of the Provisions of the
Enactment for Benefit Of
the Public.
CITIZENS PERPLEXED

All the controversies divergences of opin-
ion, conflicts of interest and opposing con-
structions of the English language which
arise on the enactment of new legislation
have come down on the heads of the board
of personal tax appraisers of the District
of Columbia in unusual force. The enact
nent of new personal tax law by the last
Congress seemed at the time to be simple
legislative act. 1t has since been shown to
beat least in the eyes Of the prospective
taxpayers almost revolutionary. The con-
sequence is that for two weeks past a storm
of discussion has been blowing in the rooms
of the assessors which has now taken on
the proportions of a good-sized whirlwind.
A thousand inquiries are made in an hour.
The assessors and their clerks are called
upon in one breath to estimate the probable
value of household goods they have never
seen, to bolster up mems consciences, to
construe laws, to argue their own inability
10 change laws enacted by Congress and
signed by the President, and to hear COM
plants which they cannot adjust however
reasonable they may seem to be-
Many phases Of this personal tax en-
lorcement are not at all generally under
stood, said Mr.. H. H. Darnelle, chairman
of the board of appraisers, this morning.
If the get could be read aloud to every
citizen of the District this would not be the
case, although there would still be much
perrlexity and difference of opinion. But
most men largely glance over the act or
run through it hurriedly and so add to the
confus on which new law of this kind
must inevitably create.
What Property is Exempt.
The property exempted from taxation
Tor example ought to be familiar to every
householder Yet very few men seem to
know what it is: / wish it could be gem
orally understood throughout the District
OF Columbia that no personal tax is levied
against the following articles:
Libraries of benevolent or scientific in
stltutlons incorporated under national or
District law and not conducted for private
gam; all private libraries and school books:
wearing apparel, without limit in value;
articles of personal adornment such as
watches and jewelry; family portraits and
heirlooms; household goods not exceeding
1000 in value.
This is a simple list But it is very
generally misunderstood. The articles ex-
empted are in the first place to be articles
or use That is, if they are available for
use, if the libraries are open, if the wear
ing apparel is not in a safe deposit vault
If the household goods are not in storage
they are not liable to taxation. But when
household goods are not in place in the
owners home they cease to be exempt.
Moreover, if the valtle of those household
goods, wherever they are, is more than
aGo then the whole amount is taxable,
not merely the excess over 81 900.
That phrase of the act fair cash value
has been much discussed. Most people
take it to mean the amount of money the
goods would bring If they We're sold at
auction at forced sale. This is, of course,
decidedly not true. A fair cash value is
fair market value, what the goods would
bring if sold in the market under normal
circumstances. A mahogany table, for
example, may have cost the owner $3.50.
No man would expect to sell it in open
market for $3.50 At auction he would
to get 500 for it in open market II the
sale is not forced. Thus he should ap-
praise his table not at $50 s7o, but at
S1OO, which is it's fair cash value. A good
rule to follow would be to appraise such
articles at the sum for which they are in
sured.