The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1903-05-29
PERSONAL TAX TEST
WILL SOON Be MADE
Assessors Ruling on Ex-
emption of Sub-Tenants.
OPPOSED AS INEQUITABLE
Lawyer Preparing Case Holds 1t Dis
eliminates Against One Class of
Personal Property Owners.
OPPOSED AS INEoUlTABLE

H. H. Darneille, the District Assessor.
views with equanimity the preparations
for test case upon the ruling that only
one occupant of dwelling can be ex-
empted from the operations Of the per-
sonal tax The Assessor. says the law is
explicit on the point at issue, aud it is
his firm belief the courts will only
affirm the position taken by his depart
ment.
Inc law. relating to the s., 900 exemp-
ton Of household goods from assess
ment is contained in paragraph 10, sec
ton 8, of the personal tax law 1t reads:
Household and other belongings, not
held for sale, to the value of 81 900.
owned by the occupant of any dwelling
house or other place of abode, in which
such household and other belongings
may be located"
Question at Issue.
Mr.. Darneille explained the clause as
Interpreted by his department. He said
the question at issue turned upon the
word occupant. In a dwelling house
where three families, for example. lived
one would be the owner or lessee of the
house He was the occupant, and the
| sub-tenants were not so. Accordingly
the owner or lessee would be the one ex-
empted, and the others not Mr. Oar
nellie said the clause referred only to
| dwellings occupied by more than one
family and to boarding houses. Other
portions Of the law defined the status OF
persons residing in apartment houses,
hotels, and tenements.
! Mr.. Darneille said that he had not
made an arbitrary ruling in the case.
Last year when the question was decided
for the guidance of the Board of Assist
ant Assessors, he said he consulted with
the Corporation Counsel, and that official
gave it as his opinion that the ruling
made was the proper inter eta lon of
the law.
Corporation Counseps View.
This view is emphasized by recent
opinion from the Corporation Counsel
to the Commissioners. A few days ago
widow with two married daughters
living in the house with her sent an ap-
peal to the Commissioners for relief
from the assessment against the house
hold goods of the two sub-tenant fami-
lies. The matter was referred to the
Corporation Counsel. In the opinion
! submitted the Counsel said the word oc-
| cupant referred to the head of the
household, which in this case was the
| widow. Her household property would
| come under the exemption, but the
Counsel held that the belongings of the
other two families could not come un-
der the exemption according to the
meaning of the law. He advised the
Commissioners not to grant the petit
tion. The Counsel said the action of The
Board Of Assessors was right, and the
assessment against the sub-tenants
should stand as made.
Case Not Fully Prepared.
Mr. Darneille said not only the Cor
poration Counsel, bat some of the best
lawyers Of the District bar agreed with
him that the ruling given was the onl3
one allowable under the wording of the
statute.
The test case under preparation by q
prominent attorney is not yet finished
He is understood to be waiting to in
clude a number OF cases of assessment
in his bill before filing. so that the cos
of procedure may be widely distributed
in the event the suit is not won. The
case will be based upon the unfairnes:
of singing out one class of persons il
the District, who are householders, tc
assess, when others with the same
amount of property, but differently sit
uated, go free. The attorney in question
believes the ruling of the Assessor viii
not stand. or. if it does. the law will bt
! declared unconstitutional by the courts