Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-11-16
The Special Assessments.

The Special Assessments.
The amount Of the special assessments is
sued during the year was follows:
Assessments and permit work, 500, 1856 10;
improvements and repairs, $5,929.O9; con-
demnation Of land for alleys, $11 1882;
construction of county roads, $3,3Oo. SO.
Total, $S9,937.96.
The assessor reports that the method
inaugurated in the water main tax depart
ment of noting all arrears Of taxes and as
SeSSmentS on the current tax ledgerS and
bills has resulted in the matter Of water
main assessments in the largest collection
since 1885.
With regard to the request for an increase
of $500 in the salary of the second assistant
assessor Mr.. Darneille states that 1t is in
the interest Of good administration that the
increase be allowed. Continuing his recon-
menda lions, the assessor says:
During the past fiscal year the force
of this office has been taxed to the utmost,
and with several Of the clerks it involved
the working of extra hours In order to per-
feet the current business of the office, and
their zeal and industry in this connection
has enabled me to install and carry out
| many needed reforms. By an appropriation
at the last session for temporary employees,
rendered necessary by the increased volume
of work both in the personal and real es-
tate departments, the office has been en-
abled to keep up all arrears and prevent
complaints of taxpayers 1t is earnestly
recommended that this appropriation be
continued.
Additional Force Needed.
1.-The board of assistant assessors will
&C m mence the triennial assessment Of real
estate for 1866, on or before January l,
1904 and under the law are required to
turn in the same the first Monday in Janu-
ary 1905, when the board Of equalization
and review will meet to receive and de-
teImine appeals from the valuations placed
upon property by the board of assistant
assessors. This, when completed, will con-
stitute the basis of assessment for the
TIN ee years commencing July l, 1905.
These trienntal assessments, in their COM
pilation, require considerable labor, and the
work Is done by corps of expert clerks,
which work has been found impracticable
Of accomplishment without an additional
clerical force. I am therefore compelled to
urge an appropriation Of at least s.. 500 for
this purpose, being deemed small amount
when compared with the cost for such work
in prior years.
act of Congress approved July /, 1902, this
Office has prepared and forwarded to the
collector Of taxes for execution 693 tax
deeds, involving the payment of arrears of
general taxes due the District Of Columbia
previous to 1901, in the amount of $40, $3.50.
This work has necessitated the entire at
tention of several clerks, the work being Of
an extremely technical character and re-
curing the greatest care.
During the fiscal year ending June &c.
1903, there has been paid by bills certified
by this Office to the collector of taxes ar
rears due previous to the year 1901 in the
amount of $97, aO5 SO. I attribute the nav
ment Of this large amount, which included
taxes in the amount Of So sos 90, which
would have been barred by the statute of
limitations, to the enactment of the above
law.
When Payments Are Due.
Under the act Of February IA. 1902 II
was enacted that the whole tax on rea1
and personal property in the District of
Columbia shall be due and payable in the
month of May of each year; provided.
however, that, beginning with the first
day of November Of each year, the real
estate tax may be paid in two equal in
stallments. the first in November and the
second In May. but that no penalty shall
accrue for delinquency until the follow
ing June, as hereinafter provided; or, If
the whole or any part of said tax upon
real and personal property shall not be
paid before the first day of June in each
year. the same shall thereafter be in ar
be added, to be collected with said tax,
a penalty OF one per centum per month
upon the amount thereof, and a like PEN
atty on the first day Of each succeeding
month, until payment of said tax and PEN
atty, and the whole together shall
constitute the delinquent tax, to be dealt
with in the manner now prescribed by law
"All the provisions of this law seem to
meet with the requirements of tax payers
and while it imposes additional burdens
on the tax Office, 1t is submitted that in
the interest of the tax payers it is good
legislation.
THE method now in vogue in making
out tax bills in advance Of the time for
payment, has resulted in reducing the
number of duplicate payments to a mini
mum.
Applications for Remissions.
''The Office is flooded with applications for
remission Of penalties and interest, and in
about 90 per cent Of such cases the grounds
for relief are based upon the slightest tech
nicalities, and have to be acted upon ad-
versely. desire to renew former recon-
mendation on this subject that some pro-
vision of law be enacted vesting authority
In the Commissioners to remit penalties and
interest where, in their judgment, the equi-