Evening star., 1902-01-17
DISTRICT TAXATION
-Tf
The Board Of Il fde las Worked to
Reduce and Equalizs It.
u
COMMITTEE REPORTS IN fHE PAST
Strong Showing Made in 1900
Against PersonaI1ax Law.
ASSESS ENTS TOO HIGH
ASSESS sSMENTS TOO HIGH

| The Washington Board Of Trade has
| throughout its course given intelligent and
| valuable attention to the question Of NUM-
cipal taxation and assessment as one of
the factors lying at the foundations of the
| prosperity and welfare of the District of
| Columbia, which 1t was organized to con-
serve. The board was largely instrumental
| in securing the enactment Of the law Great
| ing the present board of assessment and
equalization, in the interests of more
| equitable adjustment Of the tax burden.
| 1t has likewise subsequently urged the re-
peal of the personal tax law. The board
| Is now engaged in an effort to prevent the
postponement of the large projected i'm
| provements as result of the temporary
failure of the Districts current revenues
to meet the current and the extraordinary
expenses. A meeting Of the special COM
| nlittee on municipal finance, composed of
! John Joy Edison, Charles J. Bell, Theodore
| w. Noyes, S. w. Woodward and George
| Truesdell, is to be held this afternoon, at
which the whole question of the fiscal rela-
tions of the District to the general gov
ernment. the tax assessment, ETC., will be
! discussed.
In this connection, and in view Of recent
J occurrences relating to the Districts taxa
| ton methods, 1t is interesting to note the
! attitude which the board, through its COM
mittees, has assumed at various times since
| it's organization, twelve years ago. Uni
| formly these committees have urged that
the local assessment OF real estate was too
| high In 1893 the committee on taxation
and assessment reported as follows on this
| subject to the board:
.l Assessment Too High.
| 'In the light of the subsequent course of
business, especially in view Of the serious
financial stringency and depression. result
ing in marked shrinkage of values and no
! little distress, which have visited our city
| in common with communities even less
| favored, the present assessment is seen to
be too high. The evil is greatly enhanced,
| moreover, by the fact that under existing
| law there Is nowhere authority vested to
| correct injustice and inequalities of assess
| ment however glaring they may be. The
remedy for this state OF affairs is to be
| found only in legislative action
| The committee recommended the passage
| of a bill, which later became law largely
| through the agency OF the board, establish
| ing a permanent board Of assessors, who
should likewise constitute a board OF re-
| Vision and equalization.
In 1894, this law having been enacted, the
| same committee reported: Some Of those
! who have expressed themselves on the SUBJ
| ject of assessments maintain that the real
| estate should be assessed always at its full
| market value without taking into consid-
! Grafton whether, If SO assessed, 1t would
| produce much more revenue than Is neces-
! sary-it might be 100000 or s1,OOO0OO or
| more in excess-which course would be un-
! businessike and unreasonable. Only just
| and adequate assessment should be placed
| upon property"
| Personal Tax Law Condemned.
The committee concurred in the recon-
| mendation Of Assessor Trtmble that the
| personal tax law should be repealed.
! In June 1895, the board passed a resolu-
ton instructing the. Committee on taxation
and assessment to prepare and cause to be
introduced In Congress a Bill to repeal all
| taxes on personal property in the District.
| The committee reported in November,
| 1896, that 1t had not deemed 1t wise to at
| tempt to have the personal tax repeal bill
| introduced and acted upon during the win
| ter previous, as, in view Of the evident
| policy OF Congress to transact the mini
| mum amount Of business, it would have
been useless to attempt to secure favor
| able consideration for the measure.
| The committees report in 1897 was main
| ly taken up with a discussion OF the in
| vas.ons Of the organic act which had then
| begun, the committee strongly urging that
! the board stoutly resist all such movements
| to disturb the existing financial relations
! between the District and the government.
Excessive Taxation Demonstrated.
In 1898 the committee on taxation and as
sessment noted the excellent financial
showing made by the District auditor in
! his annual report, with the District enjoy
ing a surplus Of revenues, and reported as
follows:
1.-The conclusion we must draw from this
exhibit is that the revenues abnormally
| exceed the expenditures and that the peo-
| pie, therefore, are subjected to the pay
ment of taxes in excess of what should be
| exacted to meet the expenses and obiiga-
tions Of the government. The labors of the
| board Of assessors in securing just and
| proper equalizations of assessments upon
| property have continued to bring about eX-
cellent results. In this they have taken
long step toward reaching the maximum
that can be accomplished. By making care
| full and true assessments, in accordance
with the spirit and intent Of the law, they
! have, also, reduced the total assessed value
| of real property, yet, notwithstanding what
! has been thus accomplished. an excess Of
taxes is imposed, as stated above, which is
a burden that clearly should not be i'm
| posed upon the taxpayers One remedy Is
a closer and further reduction of assess
| ments; another Is reduction Of the rate.
| The former seems to be more practicable,
so far as present assessments are exces-
| sive."
| The board took up the question OF taxa
| ton in comprehensive manner In 1900,
| and a subcommittee of the committee on
| taxation and assessments was engaged for
| some time in going carefully over lne pro-
| visions of a bill drawn by subordinates OF
the District Commissioners proposing an
elaborate system Of license taxes. The re-
suit Of these labors was the submission Of
| a report to the board which was the fullest
! study Of the subject of taxation in which
| the organization naQ yet engaged AFTER
specifically considering the features of the
bill, the subcommittee reported as follows
its detailed objections to any form Of per-
| sona1 taxation:
! Objections to Personal Taxation.
Il. A personal tax is inquisitorial in it's
nature, as, indeed, lis Illustrated by the
pending bill It demands from the owner
an exposure Of the condition of his business
affairs. which exposure, from the soundest
business reasons, he may be unwilling to
make. Justice to himself and to his credi-
tors may forbid that he should place upon
the tax records a detailed statement Of his
financial condition. Aside from this view of
| the question, he may entertain natural
shrinking from taking the community into
his confidence as to matters in their nature
purely personal. et
| 80 Because of the reasons above indi-
Gated, as well as for other reasons entire
| ly human, false returns as to personal prop
erty are rendered. The man making false
return does not commonly fear exposure Of
his turpitude in such action, and is unable
to withstand the temptation to gain an ad-
vantage involving no fear of loss. This
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