The Washington times., 1903-08-18

emptions provided for in the statute
are libraries. schoolbooks.s wearing ap-
parel articles Of personal adornment,
all family portraits. and heirlooms. In
drafting the schedule the Tax Depart
ment inserted the statement:
The term Heirloom" is strictly construed
An heirloom is 4 movable Chattel which by
reason Of its special relation 20 the estate de-
sends TO the heir with the land, title
deeds, etc Inherited household furniture pic
lures, silver. tableware, etc, must not be ex-
enipted as ''herlooms."
1t has been made clear in letters to
the District Commissioners that the
taxpayers. with their dictionaries before
them, are unable TO grasp the sense Of
the strict construction given to the
word heirloom" and that they do not
clearly comprehend by whose authority
such construction is made. The die
tionaries positively disagree with the
definition, and the use OF the word,
they think, does not warrant the exclu-
sion of the Inherited ehattels enumerat-
ed in the schedule.
The statute provides further that
tangible property. including the stocks
of merchants. the animals and chattels
OF farmers, the household effects Of
residents. and the machinery and tools
OF manufacturers and artisans shall be
taxed on a fair valuation" at IL per
cent. The schedule in each instance
specifies that these items shall be listed
without deduction for any debts due
for the same, or any liabilities what
evSr."
In other words, visible possession de-
termines the tax without reference to
the title of property.
Works Double Taxation.
From this 1t may be seen that faith
ful compliance with the schedule would
result in double taxation OF the same
property. In the words of the law:
Dealers in general merchandise Of every de-
salpJion shall pay TO the Collector Of Taxes
l12 per Centum on the average stock in trade
Tor the preceding year.
In a case where furniture is sold on
installment. title to the property re-
mains in the merchant until the last
payment is made. 1t remains a part of
his stock in trade. If the conscientious
SCnGQUtE
and the instructions thereon he will list
such furniture, TO the amount, perhaps,
of thousands of dollars, in use in many
houses Under the schedule the man who
purchased this property, to which he
has no legal title, must list it too. with
out deduction for what he owes upon it,
In other words, If the schedule is fol-
lowed, a dining table or a piano or a
parlor set sold on installments must be
taxed twice.
No Access to Records.
In practice the personal tax board
does not allow access to their records
in cases where they make the assess
nlent. This has been a matter of bitter
complaint on the part of the citizens af-
fected
When notified that their listing has
been set aside and a new valuation
made. they invariably desire to know on
what basis the assessment is changed.
So far. any appeal 10 the official papers
in the case has been uniformly denied.
In general. such taxpayers are told that
in the judgment Of the appraisers the
valuation submitted was not sufficient.
BY many the total lack of publicity of
the personal tax assessment is wrong.
Citizens chafe under the star chamber
policy as a matter of grave injustice. IL
is believed that publicity. in the best
practicable form. of the personal tax
lists would greatly subserve the public
interests. Reasons for concealment do
not appeal favorably TO many who give
thought 10 the matter. II the records
could be seen freely, one point would be
gained, but better still would be a wider
publicity which would put the tax lists
in the hands Of all persons who are as
sessed for the municipal revenue.
100000 in Revenue
Finally. the personal tax yields q
smaller revenue than was expected. At
one time rather fanciful estimates made
in this line placed the annual income at
$1,000. 900. The Assessor, in a report
made near the end OF 1902, said the esti-
mated valuation at that time was
SAC, 666 900. and the tax $780, 900. Actual
results snow the. valuation to be only
S37, 500 600. with a tax of 1867 900, Of
which only $459.761 was collected by
July l.