Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-11-19
ESTIMATED REVENUES
Assessor Darneille Submits
His Annual Report.
MILLION OF INCREASE
TOTAL OF RECEIPTS PLACED AT
$4,623, 10000.
November Payment of Taxes This
Year Necessarily omitted-Com-
ment on Conditions.
MILLION OF INCREASE

Mr.. H H. Darnelle, the assessor Of the
District has submitted his annual report
to the Commissioners. He places the esti-
mated value of taxable real property in the
District at S219 1872 POS, on which the esti-
mated tax will bring into the District treas
ury the sum of So 2S7, $50. r. The estimated
value of taxable personal property in the
District, according to the assessor, Is $46,-
666600, on which the tax will amount to
100000. The estimated receipts from Ii
censes are 5000, O2652. This makes the total
of estimated receipts from the sources
named 81, Ga, 9O9.64.
The value of real property as assessed for
taxation last year was $1S2,5 Cos. The
estimate of $219, 1872 20S for the current year
is, therefore, an increase of s36,666,6 GU.
This increase has been brought about partly
by the new improvements made during the
year and partly by the increased assess
ment value placed upon real property in the
triennal reassessmeN. The exact figures
have not been arrived at yet, as the board
of equa!Za ton and review has not COM
pleted it's labors
The estimated value of taxable personal
property in the District last year was S15,-
962, sos. The figure of $46,66660o for the
current year is, therefore, an increase of
$50, 703, 1876
The estimated receipts from taxes on real
property from licenses and all other sources
last year were 1864, S0o.57. The figures
given by the assessor in his estimate of
current revenues-S4 G23, 900. 64-represent an
increase of 1888, 10907, or practically one
million dollars.
Speaking of the operations of the board
of equaiza ton and review the assessor says
the board, endeayoring to meet the demand
for increased revenues for the District, and
at the same time to do no injustice to
property owners, deemed it wise to recon-
slider, in respect of each piece of property
to, t-ia NPT Nol, ,I1io No
returned by the board of assistant asses
sors. The board found it could not thor
oughly accomplish this task within the
time provided by law, namely by the first
time for completion of the duties of the
board of equalization and review until Oc
tober 81 1902.
Time for Payment of Taxes.
BY act approved June G. 1860, provision
was made for the payment of taxes in one
installment in the month of May, instead
of two installments in November and May,
respectively, as heretofore. The operation
of this act was not found satisfactory,
many property owners preferring to pay
taxes in two installments, principally in
cases of persons about to dispose of proper
~ and desiring to pay taxes as nearly as
possible to date of sale. To remedy this
trouble an act approved February IA, 1902,
provided that hereafter the first half of
each years taxes may be paid in Novem-
Der, at the option of the property owner,
the whole tax being due and payable the
following day, and no penalty accruing
until June J. For the fiscal year 1903,
however, the payment in November, 1902.
had necessarily to be postponed, because of
delay in completion of triennial assessment,
1t is believed that the new arrangement
will prove satisfactory one.
Tax on Personally.
r6 70 fay
erty Mr.. Darneille details the efforts made
by him to carry out at the behest of Con-
gress the old personal tax law. This effort
was brought to an end by the courts hold
ing the law imperative by reason of faulty
machinery for it's enforcement. During
the past winter a new personal tax law
was drafted" says the assessor and after
a great many changes made by direction of
the committees of Congress, and many
made by the committees themselves, the
law was passed and approved July 1, 1902
This law did not become operative in the
fiscal year for which this report is made
but it will probably not be out of place for
me to state that the work incident to its
enforcement is being pushed as rapidly as
possible, to the best of the ability of those
intrusted with such responsibility, and it is
believed that their efforts will meet with
success.
On the subject of certificates of taxes
Mr.. Darneille says: Il desire to urge upon
the Commissioners a recommendation to
Congress that the act of May 13, 1892, be
amended to provide that any tax or assess
nent omitted from a certificate of taxes
shall, upon discovery of such omission, be
Cancelled, and not. as the law now provides,
barred as TO any purchaser subsequent to
date of said certificate. AS the law now
stands, it is necessary for property to
change hands before such law becomes ope-
rative. Again, a property owner cannot
obtain certificate for his own informatio
upon the reliability of which he can de-
pend. II is certainly in the interest of pub
lie policy and public right that when the
District of Columbia. over the hand and
seal of it's appointed officer, gives it's GER
tifcate as to the condition of taxes on
property such certificate should import alb
solute verify.
Regarding Exemptions.
'At the recommendation of the Commits
soners." the assessor continues, Congress
inserted in the act of July /, 1902, a provi-
ion that hereafter no property, except that
of the United States or the District of Co.
lumbia, should be exempt from assessments
for improvements. With the exception of
this law, the statutes concerning the ex-
emption of real property from taxation
lack conciseness and perspicuity, leaving
a large amount of discretion in the District
authorities, frequently resulting in claims
of discrimination.
THE United States and the District of
property in this District, thereby reducing
the taxable basis. The total amount of ex-
empt property, other than that owned by
the United States and the District of Co
lumbia, is s9.4S0,g94; apportioned as fol-
lows-city, 1892 rs; county, 81 1885, 76. If
the taxes were paid upon all this property,
the District would derive a revenue there
from of $142, 214.91 per annum.
1T is an indisputable fact that churches
schools, hospitals and institutions of kim
dred character are potent factors in the
development of public morals, education
and health, tend to the prevention of crime
and the alienation of much misery and suf-
fering. When such institutions are con-
Quoted purely for the benefit of the public
they should be exempt from the payment
of taxes; but when they are conducted by
private enterprise and for individual gain
they should pay their share of the public
financial burden.
Immunity from participation in the ex-
pense of the municipality is a privilege
which should be sparingiy granted. A