Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-01-11
Mr.. DARNEILLE'S DILEMMA
THE DISTRICT ASSESSOR UNJUSTLY
PLACED BETWEEN TWO FIRES.
All on Account of the Personal Tax
Bill BE Framed for the
Senate Committee.

An unusual course of events has served
to place Mr.. H. H. Darneille, the assessor
of the District, in an embarrassing posi-
ton with regard to the proposed new per-
scDal tax law. When Mr.. Darneille took
office and studied the question of the per-
sonal tax at first hand, he reached con-
clusion in agreement with his predecessors,
that the law was unjust and ineffective,
that it was a serious question whether it
would stand a court test, and that it should
be repealed or at least materially amended
in the interest of better financial admin
istration. His annual report for 1900 con-
tanned the following paragraph on the sub
ject:
Being we'll satisfied that an equitable
enforcement relating to personal property
is absolutely impossible, 1 deem it my duty
to make recommendation for it's repeal.
claim that this law is wrong in principle
that it invites perjury, and is calculated
to demoraliZe the standard of public mo-
raiity. The comparatively small revenue
derived from this tax could be compen-
stated by a revision of our license laws by
substituting in lieu of the present system
a tax on all mercantile business and cor
porations of one-half of l per cent on each
500 of the gross volume of business done
each year"
The Law Tested.
When a year ago the question of the
local taxation was discussed in the houses
of Congress, frequent mention was made
of the fact that the personal tax returns
here were comparatively small. This led to
a general consideration of the matter, with
a greater or less degree of knowledge on
the subject on the part of both members of
Congress and citizens, and in explanation
of his own position and of what he be-
lieved the law to be, Mr.. Darneille in the
course of an interview printed in The Star
last April reasserted his belief that the law
was imperative because of certain tech
nicalities in connection with the organiZa-
ton of the machinery of assessment and
collection. He requested that the attorney
for the District be asked to render an opin-
ion on the subject. Subsequently it was
decided that effort should be made to
secure definitive opinion from the courts
on the question of the enforcibiity of the
law, and in order to obtain satisfactory
grounds for a test case Mr. Darneille pro-
ceeded vigorously, under the orders of the
Commissioners, in an effort to collect the
personal tax, at the beginning of the new
fiscal year A test case was filed and
finally the court decided that the law was
imperative on the very grounds which Mr..
Darneille had cited to the Commissioners
and to the public
A Further Recommendation.
In his latest annual report Mr.. Darneille
referred to the subject in the following
terms:
Under a recent order of the Commits
sioners the assessor was directed to en-
force the provisions of the personal tax
law, and it shall be my endeavor to comply
with said order to it's fullest extent with
the means at my command. Due notice
has been given by advertisement, and
blanks sent out requiring returns to be
made on or before August 1, 1901 after
which time all persons liable to personal
tax, where the facts can be ascertained.
will be assessed, as provided by law, with
an addition of 30 per cent. For the past
two months l have personally visited the
prominent residential portion of the city
and the various local corporations, trust
companies, &c, and such other places as in
my judgment come within the provisions
of the personal tax law, and with two as
camille establishments, with a view to list
ing for taxation every one liable under the
law. The lack of force necessary to en-
force this law and other obstacles impei
me to again recommend it's repeal, and in
lieu thereof a license tax on all mercantile
business and corpora lions Except street
each 800 of the gross volume of business
done each year, which would appear to be
equitable and just, simplify the assess
ment and collection of the tax.
The Assessor in a Quandry.
Shortly after the converting of Congress
the subject was preached afresh by men,
bers of the Senate District committee and
soon thereafter Chairman Mcmillan of that
committee requested Mr.. Darneile to pre-
pare the draft of a new personal tax law,
embodying certain features. This placed
the assessor in an embarrassing position,
inasmuch as he was positively on record
against the wisdom of the enactment of
any form of personal tax law and had
thereby aligned himself with all the oc
cupants of the office. He hesitated to ac-
cept the suggestion of the chairman of the
committee, as he is not part of the legisla-
tive machinery, and asked the Commission
ers for instructions. He was directed to
proceed with the preparation of a personal
tax bill in conformity with Senator Nc
Millan's request. He prepared bill, which
followed as far possible the views of
the assessors of the District and those en-
tertained by himself, laying stress on
proposed tax upon corporations and mer-
chandise.
Between Two Fires.
The bill as framed has failed to meet
with the approval of the chairman of the
District committee, and it has subjected
Mr.. Darneille to the unthinking criticism
Of those citizens who are opposed to this
form of taxation. He has been accused on
the local side of trying to secure the re-
enactment of the obnoxious personal tax
law and on the Senate side Is considered
as having failed to draft a satisfactory
bill, through his efforts to make the meas
ure harmonic in some degree with his own
views and the records of his office.
They Show Perfect Cultivation.
The Liberty Roses at GUIDES are notable
specimens of perfect flowers. 1924 ST.
Advertisement.
Sons of Veterans Under New Omcers.
A meeting of Lincoln Camp, No. 2, S. of
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ir,cr onlr rIo r1,a