Evening star., 1902-01-10
MAY MAKE CHANGES
Senator Mcmillan Considering the
Personal Tax Law.
WHAT CONGRESS- WILL EXPECT
The Senator Refers to inequalities
IN Making Assessments.
SUGGESTS A NEW RULE

Senator Mcmillan, chairman of the Senate
committee on the District of Columbia, has
not yet determined what changes he will
make in the personal tax bill framed by
Assessor Darneille before introducing it in
the Senate. This bill will be gene over by
him, and the matter in detail will be fur
ther considered before he decides the form
in which he will Introduce the bill.
Mr.. Mcmillan believes that some misap
prehension exists in relation to his own idea
for the taxation of real estate in the Dis
trict of Columbia. He has no intention of
approving any plan that would result in in
ereasiag the taxation on the small homes of
people which his investigation has led him
to believe are taxed now in accordance with
the terms of the law, and he thinks 1t quite
likely that an equalization will result In
ducing taxes on that class of property.
A short time ago a case was reported to
Mr.. Mcmillan of man who few years
ago purchased acreage property in the Dis
trict for 500 an acre. and now would not
take $1,000 an acre for it. This property is
assessed at 800 an acre and the amount of
the assessment proved as much surprise
to the owner of the property as It could to
any one else. 1t is instances of that kind,
largely, that Mr.. Mcmillan expects to reach
by what he regards as a proper equaIiZa-
tfon of taxation. He does not believe that
land that has absolutely no value for agri-
cultural purposes In accordance with its
value in the market or with it's actual use
should by any theoretical construction Of
the law be assessed at one dollar instead of
one dollar and half hundred on the
ground that it is agricultural land. Sena
tor Mcmillan is convinced that the elimina
ton of cases of very evident undervaluation
viii result in better feeling among fax
payers that they are III contributing TO the
expenses of the government according TO an
equitable plan.
Congress VIII Insist.
Commissioner Henry B. F. Macfa rland,
as president of the District board, has re-
ceived an important letter from Senator
Mcmillan in which he elaberates his views.
He says he thinks Congress will insist
upon the District providing machinery for
the assessment and collection of personal
tax. Senator Mcmillan also calls attention
to what he alleges discrepancies in
the assessment of real estate in the Dis
trict. The letter in full is as follows:
Referring to the conversation between
the Commissioners of the District of Co
lumbia and the chairmen of the Senate and
House committees on the District of CO.
lumbia. held January 2. 1902, I would say
that, in my Judgment Congress will insist
that in the triennial assessment of real es-
tate in the District of Columbia now in
progress the board of assessors assess all
property at it's true cash value.
I'm reaching such value the ordinary and
usual rules shall be followed. The practice
of the assessors in estimating values on the
basis of rentals is unusual in practice and
untenable in theory. Also the practice of
the assessors in making valuations on the
basis of what property would bring at aIFc-
tion sale practically results in taxing the
owner of small properties double the rate
at which owners Of large properties are
taxed.
At It's True Value.
"Again, suburban real estate should be
assessed at its true value, and the remark
able discrepancies now existing between
sale prices and official valuations should be
remedied. Property not actually used for
purely agricultural purposes should not be
assessed as such. 1t is an absurdity to
assess property within the fire limits as
agricultural lands.
II think Congress will insist on having
the organic act adhered to in the matter of
providing machinery for the assessment
and collection of a personal property tax"
Action of Commi ssioners.
The letter has been referred to the board
of equalization and review, which is now in
session at the District building The board
Is composed of the three members of the
board of assistant assessors and the Dis
trict assessor, the latter being chairman
1t is a weIl-known fact that certain lands
held at a purchase price far in excess Of the
assessed valuation.
This fact has become apparent in the re-
cent real estate transactions of the Com
mssioners in arranging for the purchase
of sites for the municipal hospital and the
new almshouse. The board of assistant
assessors claims that it is doing it's full
duty under the laws affecting the District
as they exist at present.
The board of equalization and review is
now going over the returns Of the board
Of assistant assessors and it Is said the
new trienniaI assessment places a higher
figure on suburban properties than ever
before. In several instances recently the
board has revisited certain lands in the
county and placed thereon a higher value
even than was lately returned under the
general assessment.
Mr.. GOoch's Narrow Escape.
Representative Gooch of Covington, KY,
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