The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1903-08-12

penalties. interest and returns from tax
sales. the income for the year was cal
culated on July 1 TO be S4,3lSoO The
collections for water rent were in addi-
tion S4OS coo paid by 4S,S6S persons.
inequalities of Assessment.
The second important cause leading to
an oppressive tax burden is the inc
quality of the assessment. Instances can
be multiplied in which property in the
same square with similar improve
ments, is assessed at different figures,
sometimes far below it's value and some
times at more than the property will
bring at sale.
Square 14S. bounded by Eighteenth,
Nineteenth, f, and f Streets northwest,
is a notable illustration of the inequah-
ties of assessment. One plot of land in
this square containing A. 563 square feet
is assessed at So. 506. and 29.3S3 square
feet. similarly situated. is assessed at
$23, 4O4. This is the land without refer
once to improvements. IN the same
square 214S square feet are assessed at
1852, and 2,O37 square feet, near it, are
assessed at $3.50.
The entire assessment of the square is
S144,521. including the improvements.
Under the law this should be two-thirds
Of the real value. but the Secretary of
the Treasury proposes TO buy this
square for the Hall of Records at two
and one-tenth times its assessed value.
In this instance the assessment was less
than one-half OF the value Of the prop
ertv.
In Northeast Washington, where the
Baltimore and Ohio Railroad has served
as barrier to progress for many years.
there is a square bounded by Eighth.
Ninth 1 and K Streets. One man has a
home in this square. which he bought
several years ago for 81, 800. The house
and lot is assessed at $50. and there
is a standing offer for the sale of the
property for $1,000 Other property in
this and neighboring squares is assessed
close up to its full value.
Small Holdings Assessed High.
Across the city is another square.
bounded by Seventh. Eighth. and G and
H Streets southeast. where one lot and
house IS assessed at 81 .365. and another
almost like II is listed at STATS.
In the suburban portions of the Dis
trict these inequalities are much great
er. Land assessed at $500 an acre could
not be bought for $500 an acre, and
small holdings are taxed TO their full
limit. A reporter for The Times was
told by a clerk in the Assessors Office
that If dissatisfied with the assessment
the owner Of the property could appear
before the board of equalization and
revenue and have it reduced. 1t seems
20 be the general impression that this
may be so. but II does not remove the
stigma from a system which works out
such inequitable results in assessment.
Besides the payment OF taxes by tie
few for the benefit OF the many and be-
sides other inequalities of the burden
some property holders each year are
met by special levies for water mains,
curbs, sidewalks, and snow and ice, or
weeds upon vacant lots. There are, in
fact, fourteen kinds of taxation, to any
one Of which a property holder may be
subject. in addition TO his assessment
for real estate and personal property.
It might be conceded that when so 900
taxpayers have contributed S4,31S. 900
for the public expenses they have done
their duty fully, without the additional,
burdens alluded to. But this is appar-
emily not conceded at all.