Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-12-02

PlaygroundS.
Fairgrounds suitably equipped and
maintained, are now regarded in most large
cities as necessary for pubic comfort and
convenience. Boys and girls are not al
lowed to play on the grass in the public
parks, except at one spot in the Washing
ton Monument grounds, and they nave
therefore, IN the built-up portion of the
city Of Washington, no place except the
street. Public educat tors and philosophical
citizens generally deplore this fact. The
Commissioners repeat their recommenda-
ton that puplic Fairgrounds be established
and maintained in different parts of the
city of Washington. beginning with the
southwest section, from which the first re-
quest came for such a playground.
Assessments of Taxes.
Congress at it's last session mades many
changes In laws relating to taxation.
In the preparation and revision Of the en-
suing triennial assessment of real prop
erty the board of equalization and review
undertook to reconsider the assessment
levied by the board of assistant assessors
on each piece of property in the District,
with the object of making such assessment
meet, as far as possible. the demand for
increase of revenue for the District and of
making the same equitable and just to
property holders To thoroughly accom-
plish this work the board found that more
time was needed than that allowed by law,
and at the solicitation of the Commission
ers Congress, by act approved April ~,
1902, extended the time when the board of
equalization and review should have COM
pleted its work from the first Monday in
June to the 31st of October 1902, this af-
feCting only the assessment then in course
of preparation. This change necessitated
the postponement of payment of one-half
1893 tax in November, 1902, and Congress,
by aforesaid act authorized such postpone
lyin hnl "a ma W
able in May, 1893.
BY act approved February IA, 1902 1t was
provided that hereafter the first half Of
each years tax should be payable in No
vember at the option of the property owner.
the whole tax being due and payable the
following May, and no penalty accruing I'M
til June l.
This Is considered very wise change,
there being reason for payment of tax
In two instalments except in cases of per
sons about to dispose Of their property and
desiring to pay taxes, as nearly as possible,
to date of sale. Such persons, under the law
as 1t now stands, may pay one-half tax in
November, but the government does not re-
quire the tax to be paid until May, when
the whole tax becomes due.
Reduction in Interest and Penaltes.-By
act approved February 49, 1902, Congress
provided that taxes for years prior to 1900
might be paid with interest at @ per cent
per annum in lieu of the usual interest and
penalty If such payments were made before
the end of the calendar year 1902. THE re-
suit of this has been very beneficial in more
respects than one. In the first place, a
great many arrears of taxes have been
paid, bringing into the District treasury
quite a considerable sum of money; and
again, it has resulted in the unearthlng of
many of those errors, made years ago.
which 1t has been the policy and desire of
the assessor TO correct as rapidly as posi-
BILE.
expended a great deal of time and labor
during the past winter in the preparation
of new taX-sale law to take the place of
the act approved February % 1898 This
law, after careful consideration, was finally
passed by Congress and approved July l,
1902. 1t makes many important changes in
the matter of tax sales. The time of sale Is
changed from April to March, making it
occur at time much more convenient both
for the collectors and assessors offices. A
method is provided for collection by the
District of taxes against property which
having been offered for sale, was bid in by
the District of Columbia it being provided
that such property may be sold at public or
private sale for the amount of taxes due,
together with interest and penalties, and
that the Commissioners may issue tax deeds
for the same, if said property shall have
been bid in by the District of Columbia two
years prior to execution of said deed.
1t is also provided that property, the tax
lien upon which has been owned by the Dis
ulct Tor less than two years, may be dis
posed OF by issuing tax sale certificate,
which may be converted into a deed two
years after its date. This will result in the
collection by the District OF Columbia of
nearly all taxes when due, and the collec-
ton OF large amount of arrears of taxes
now on the books 1t will also obviate
many abuses heretofore practiced at tax
sales, especially in cases where persons
have purchased their own property for de-
linquent taxes, failed to pay the money
within the required time and thus, by pre-
venting any one else from buying the same,
compelling the District to take it. and hold
Ing the charge against 1t on the books in
definitely. To still further obviate this
practice It is provided that a deposit shall
be made by every purchaser sufficient to
guarantee a full settlement.
Notification to property owners of arrear-
ages of their taxes.-The assessor has con-
tlnued during the past year the practice Of
notifying property owners of delinquent
taxes. and also OF sending notices before
execution of tax deed. This has resulted
in many payments which would otherwise
have been delayed, and in the redemption of
much property from tax sales.
New license law.-Congress passed last
winter license law to Ike the place Of
the old statute This law goes into effect
with the beginning of the fiscal year 1903
and Is expected to result in a considerable
increase in the revenue of the District
One of its features Is the increase of whole
sale liquor licenses from $3.50 10 $500 and
of retail liquor licenses from 500 to $500
New Personal Tax Law.-In the fall of
1901 the assessor, by direction Of the Com
rnissioners, made every effort to enforce
the perSonal-tax law as II then stood. The
law In force at that time was the act of
March B, 1877, which in the course of years
had nearly fallen into disuse. By a deci-
sion OF the Supreme Court of the District of
Columbia, rendered on December % 1901
this law was declared to be invalid In
consequence Of this decision no further
steps were taken to enfore said act but the
assessor drafted, by direction Of the Com
missioners and at the request of commit
tees OF Congress, personal-tax BILL which
after a sceat deal of debate and many
changes, passed by Congress This law
took effect the LIST OF July. 1902, and is ex-
pected to be the means of raising consid-
cradle revenue. For the purpose of entorc-
Ing this law two additional members of the
permanent board of assistant assessors
were appointed, making said board consist
of five members, all of whom, with the as
SCISSOR as chairman, act as the board OF
equalization and review OF assessments of
rlal property and the board OF personal
tax appeals, the assessor designating two
OF said board to act personal tax ap-
praisers and three to act as assessors of
real proI erty and excise board.
Tax Certificates Should Bar All Omitted
TaNes.-The Commissioners remommend
legislation which will provide that any tax
or assessment omitted from a certificate
OF taxes shall be absolutely conceded and
not as the law now provides, barred as to
any purchaser subsequent to date of said
H4Ftif TO II &c