Evening star., 1902-09-13
TAXES IN DIS T]R|CT
Collector E. G.. Davis Submits
His Annual Report.
THE PAST FISCAL YEAR
RECEIPTS SHOWN TO HAVE BEEN
S2,7e5, ,eee.44.
Operations of New Personal Tax Law
Estimates of Expenses for
Next Year.
The PAST FISCAL YEAR


fiscal year ended June 80 last the sum of
So, ,401, ,G33 G3 in realty taxes was collected.
Delinquent taxes paid brought the total
collection up to S. 195 996 Al. and in addition
to this the District received $50, ,522 rs in
penalties and interest. The total receipts
from personal taxes, penalties and interest
We're S167, ,739.41 Collections from licenses
amounted to 1927 077.49, while from other
sources, such as rents, etc, and fines in the
Police Court a total miscellaneous collec-
tion Gncluding licenses) of $727,0O9.1S was
made. Collections on account of the water
fund amounted to S395,4I2 This brings the
total of cash collected and deposited in the
treasury on account of the general fund up
to 81, las, 1881, divided as follows:
Collected on account Of realty tax, So
795, ,996.44; personal tax. $167 ,fO9.S1; penal
ties and interest, $G2 ,652,3S; miscellaneous,
$121 ,O09 Is; water fund $395,472.
In addition to the general fund, c5lloc-
tions were made as follows: Assessment
and permit work. $113, ,056.07; improvements
and repairs, 50 1S9 TO- deposits to the credit
posits $433, ,637.1S; permit work (wh lie cost.
$117,H17.o2; making the grand total 81, $685.
5O4.s2.
The Unpaid Taxes.
The balance of unpaid taxes July /, 1892,
was: Realty, $549 93S.52; personal $3.50 935.
Mr.. Davis says the balance of unpaid per
sonal tax represents nothing tangible and
should be eliminated from the books, and
he so recommends The law under VIII ch
the assessments We're made, having been
found Imperative has been superseded by
new law, approved July 2 1902.
After giving tables showing the above
summaries of collections, Mr.. Davis con-
tinues:
I'VE have collected by sale unde- the act
of Congress approved Februa %, 1893, the
delinquent tax on 2i ,432 lots, amounting to-
with penalties interest and Costs-S55S,-
503.02 1t is safe to assume that only a
small percentage of this delinquency would
have been collected but for the autto ity
conferred by this act. These large col
lections necessarily involved a large amount
of extra labor in the preparation of tax
certificates, statement for record, record of
sale for this and assessors office, etc,
which was performed by the clerks Cf this
and the asses sOr's office af ef office hours
at very small additional cost 10 the Dis
trict. We anticipate no diminution in tie
amount to be realized from sales of
delinquent property except by dec ease in
the amount subject to sale.
Increase in Number of Lots Sold.
although we advVtised 5000 los less
the sale this year shows a slight increase in
the number of lots sold, but a decrease in
the amount realized from sale. This is ac-
counted for by the fact that much of the
property sold this year being of the class
that usually finds no purchasers owing TO
the smalness of the tax due, was bought
in quantities. the opportunity to purchase
more valuable lots being curtailed by the
decrease in the number advertised as de-
Ilnquent. A comparison of the two lists
shows the decrease to have been in this
class of property.
LAS shown. annual tax sales now ex-
Ilpt will h,
greatly increased hereafter by reason of
the provision of the amended act in reia
ton to taxes and tax sales, which author
ICES the sale of property bought in By the
District at tax sales, and the indications
are that nearly if not all of the delinquent
taxes will be collected in this way.
The act Of Congress, approved Feb
ruary 49, 1902, fixing the rate of interest to
be collected on arrearages of general taxes
prior to July ], 1899, now due to and he
lens for which are held by the District of
Columbia at 6 per centum in lieu of the
rates and penalties now fixed by law, If
paid on or before the 31st day of December
lSO2, Will, l anticipate, be the means of
collecting large amount of arrears,
taxpayers who have overlooked the pay
ment of their taxes will doubtless avail
themselves of the benefits of this law aud
thus prevent sale of their property at
pubic or private sale and a deed issued
thereon, which the Commissioners are, by
act or Congress relating to taxes and tax
sales, approved July l. 1902 authorized to
do.
Clerical Force Employed.
Under the act of Congress approved
April II, 1907 making appropriat ton of $500
Ior preparing tax sale certificates, etc,
there were employed twenty-three clerks,
who worked 1,1S7 hours for which they
were paid $799.90. These clerks were Sc
lected from the different offices of the Dis
tr1ct government on account of their IA
mlllarlty with the work in hand; they
proved their efficiency by the character and
quantity of their work. During the time
employed they wrote 5000 certificates, COM
pared the same with the tax ledgerS; pre-
pared a statement for record with the re-
corder of deeds, and entered on the sales
book a detailed statement of the property
sold.
Inc wisdom of the act requiring the work
to be done under the appropriation for the
preparation of taX-sale certificates by the
clerks in the District Offices has been fully
demonstrated; technical knowledge Of the
nethodS employed in the collection of taxes
is necessary to intelligently and correctly
perform the work in the time prescribed by
law; clerks who are not familiar with the
metnods and details incidental to the prep
aratlon Tor advertisement and sale of de-
nnqnent property would have to be in
structed IN order to be proficient in MAX
ing up the certificates, comparing the same
win the books and preparing copy for
purpose 1t would be impossible to impart
sunclent instruction to enable them to
properly complete this work; hence errors
would necessarily creep in that would be
1ataliy deceptive and defeatjthe object of
the sale We find much difficulty in min
imizing the errors made by clerks who are
thoroughly familiar with all the details Of
tne work and for this reason it would be
very difficult. II not impossible. to properly
90 90 the work with an inexperienced force.
therefore, we consider this appropriation
OF $500. with restrictions, necessary for the
preparation Of tax-sale certificates, etc
ne operations of the new personal tax
Jaw VIII increase the duties of this office
py reason of the number and'Nariety of in
terests taxable. many of which were not
subject to taxation heretofore.
mere are always many persons who are
l,in manie 1or this tax who await personal SER
vice before paying and some who only pay
When threatened with seizure of goods. AS
me outy devolves on this office to enforce
payment l recommend a renewal Of the ap-
preparation of 81 500 for the necessary ex-
penses In the collection Of overdue personal
taxes by distraint and sale, and otherwise,
and Tor other necessary items,
Inc courts of the District having de-
clared the personal tax law Of 1877 nom