Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-04-09


reached s3,390,O00, and in 1899 they touched
the highest point at S3,61s, 14195. In 1901
they dropped to 1887 ,635. %; in other
words, the revenues of the District were
less in 1901 than in 1894.
"On consultation with the board of equal
ization it was discovered that various the
cries of assessment unfamiliar to the men,
bers of the committee and unusual in the
states had been adopted; that the smaller
properties were taxed on a basis of about
50 per cent of their value at forced sale,
while larger properties as a rule were as
sessed at a much smaller proportion; that
suburban property held for speculative pur
poses virtually escaped taxation, and that
large and enormously valuable property Sit
uated within the fire limits was assessed
as lands held exclusively for agricultural
purposes and paid tax of but 81 per 800.
This being the year of the triennial as
sessment the committee called the attention
of the board to the discrepancies and un-
usual methods and received assurances
that in the reassessment real property IN
the District of Columbia would be assessed
at So per cent of it's true cash value at
private sale, that being as low valuation
as is known to the committee. The com
mittee has been assured by the assessor of
the District that under the reassessment
the revenues to be raised from real prop
erty will be increased by at least $1,O0O,0O0.
Taxation of Personal Property.
THE committee next turned it's attention
to the tax on personal property. The or
ganic act cont emplates that both real and
personal property shall be taxed on a uni
form rate of not exceeding $3.50 on SlOO.
The act of Congress, approved March &,
1877, is drastic law for the assessment of
personal property, such as is usual through
out the United States.
Section u of the act of Congress ap-
proved March 3, 1877 40 Stats, 401, di-
rected the Commissioners of the District of
Columbia to appoint three competent per-
a mr. fn n
the term of five years unless sooner re-
moved who should, under the direction Of
the superintendent of assessments and
taxes in said District assess the value of
all real property not, etc, and all personal
property in said District liable to taxation,
and state the same separately, in books to
be kept in a systematic manner; and such
value for taxation shall be the true value
in the lawful money of the United States
of the property assessed.
"On December 81, 1873 the Commission
ers, pursuant to authority vested in them
by the organic act of June IL, 1873, to abol-
ish and consolidate offices. abolished two of
the offices of assessor and consolidated the
remaining office of assessor with the Office
of treasurer and the Office of superintendent
of assessments and taxes, under the name
of treasurer and assessors office and on
March "a, 1879, fixed the salary of the
treasurer and assessor at 5000 per tannum
from January l, 1879.
THE Office of treasurer of the District
of Columbia was, by an act Of Congress
approved March 3, 1881 (21 Stats. 46O),
abolished from and after the Both day of
June, 1881, and the collector of taxes for
said District directed from and after that
date to collect all revenues of the District
and deposit the amount collected daily
with the treasurer of the United States.
ION July 1, 1881, the Commissioners made
an order that the former incumbent of the
office of treasurer and assessor (having
thus been deprived of the office of treas
urer) should continue to act as assessor.
THE present assessor is the direct sue
cessor of the incumbent Of the aforesaid
office of assessor, and his office is recog-
nized by the act of Congress of August IA,
1894 (2S Stats, 2S3), which establishes the
present system of assessing real estate;
also by the act of Congress approved July
Z, 1898 GO Stats, 1861, which requires the
assessor to give bond to the District of
Columbia in the penal sum of $4,000,
with sureties to be approved by the Com
missioners. AS such successor he was
supposed to have the power to assess all
personal property conferred the three
assistant assessors and the assessor by the
aforesaid act of March 3, 1877, which is
the law in force for the assessment of per-
sonal property in the District of Columbia.
Law Declared Invalid.
The law for the collection of such taxes
was held to be invalid by the decision Of
Justice Clabaugh, dated December 20, 1901,
which was in substance as follows:
He recognizes the law to be constitu-
tional. and up to the period the District
Commissioners abolished the board of three
assessors the tax was collectible, but when
the said board was consolidated into as
SCISSOR, superintendent and treasurer, and
latterly the collector of taxes was desig-
mated to collect all revenues and the for
mer incumbent of the office of superinten-
dent and treasurer should continue to act
as assessor, he concludes that the Commits
sioners abolished the very persons Con-
aci< foI cI~ -. IT,
effect. and holds that until they are re-
stored the law cannot be enforced. He fur
ther says Congress acquiesced in the act
of the Commissioners by simply recogniz-
Ing the assessor and paying his salary. He
holds this to be illegal. as no rule of law
stands repealed by implication.
The tax against banks being included
In the category of personal taxes there is
no tax enforceable against such institu-
lions at present, and it was decided by JUS
tice Bradley on November 8, 1901, and de-
cree OF the court issued that the tax
against banks was not collectible under
law.
1t Is inconceivable that Congress will
permit personal property in the District Of
Columbia to remain untaXed. That capital
employed remuneratively, under the spe-
cial protection of Incorporation laws, shall
pay nothing for the support of the govern
ment has never been the practice any
state or territory of the Union, and Con-
gress never has contemplated such exemp-
erty, both real and personal, should pay it's
just share for the support Of the govern
ment.
In the preparation of the bill under con-
sdera ton, the personal tax systems of the
varioue states have been studied and all
possible care has been taken to prepare n
bill: that shall conf1ne the proposed taxa
ton to property actually existing in the
District of Columbia, and to avoid doub'o
taxation in every form. To this end 1t is
not proposed to tax intangible property,
such as mortgages. bonds and other evil
cencee of indebtedness. On the contrary,
all stock in corporations organized or doing
their business mainly within the District
of Columbia is taxed to the corporation.
acting as the trustee of the stockholders
Incorporated banks and trust companies
are to pay tax on their capital, surplus
and undivided profits. Other corporations
are taxed on the market value of lne!r
stock.
The tangible personal property in the
possession of individuals is taxed after the
customary manner; but suitable exemp-
tions are provided to relieve very small
properties, small articles having a sent-
mental value, and tools or very small stocks
in trade.
1t is estimated that the tax on banks
and tr1st compan MES will Weld about S1OO-