Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-11-16
REPORT OF APPRAISERS
ASSESSMENTS AND COLLECTIONS
OF PERSONAL TAX.
Comparison Between the Old Law and
the New-Amounts Collected
Under Each.

| In connection with the annual report OF
| the assessor of the District. which was
| submitted to the Commissioners today.
Messrs. Alexander Mckenzie and Francis
| Nye, personal tax appraisers, present their
| report relative to the operations of their
| office for the past fiscal year. They state
| that the report presented today is the first
| annual statement of their efforts to enforce
section Of the act approved July /. 1902,
relating to tax on personal property, and
| entitled IAN act making appropriations to
| provide for the expenses OF the government
| OF the District of Columbia for the fiscal
year ending June 10, 1903, and for other
| purposes"
| The personal tax appraisers state, in part:
| IN the enforcement of the new law
| many perplexing questions were brought
| TO the attention of the personal tax ap-
praisers, which demanded careful study
and frequent reference to decisions Of the
courts, and which required and did con-
sumo much time In reaching correct solu-
ton. Many sworn returns were rejected
and assessments made in lieu thereof not
| that We questioned the veracity of the
person making the return, but because We
felt assured that the return was made
from an erroneous basis. either growing
out OF misunderstanding Of the require
ments Of the law or on the definition given
to such words and expressions a. heir
LOOMS fair cash value stock in trade
| etc. and in the Interpretation given to or
construction placed upon article Of para
graph 10, relating to exemptions.
But Few Complaints.
There have been. however, compare.
lively few complaints. when the large mum.
Der of reflections Of returns and assessments
made by the appraisers are considered. We
realize also that there never was, is not.
and probably never will be, q personal tax
law so levied as to meet all the require
nlents or exact justice, and therefore the
only way left for public appraiser is to
conscientiously endeavor to approach the
standard of justice as nearly as human
lmperfections will permit. leaving the one
"hc demands perfection and will accept
nothing else to cling to his hobby until he
finds it.
The results can best be shown by q
comparison with those obtained under the
act OF March q. 1877, commonly known as
the old personal tax law, and the present
law. The first act levied a tax of IL per
cent on the assessed valuation of all tangi-
Die and Intangible personal property less
the amount Of any valid and bona fide
debt or debts. The citizens had forty-five
days in which to make returns, while per-
sonal property, not held for SALE to the
value OF 500 only, was exempt
The act of July 1, 1902. commonly known
as the new personal tax law, the one under
which We are now operating. levies a tax
cent of its appraised value the citizen
has but thirty days in which to make re-
turn of personal property, and libraries,
school books, wearing apparel articles of
personal adornment, family portraits heir
looms and household belongings, not held
for sale, to the value of 81 600 are exempt.
THE general comparison between the
Two laws demonstrates that the former
law, viz: the act of March 3, 1877, should
have produced more revenue than the act
Of July 1, 1902 If 1t had been as carefully
and as Systematically put into operation
The following table will show more clearly
the results obtained:
Statement Of Collections.
Collection Of personal taxes under the
act of March 8, 1877: During the fiscal year
ended June 80, $780, s182. sos 20: 1891; &c.,
514OS; 1892. 1913 $50 81 1893, s179, $50 A.; 1894
$161 4.34: 1885, $780, 1886 so; 1885, $l56,s4S IS;
1897, $500 25s 80; 1898. s163, 41936; 1892 $1S2-
994 90; 1900 $179,217.9O; 1901, u7S.156I6;
1902. $167 .6O9.S1.
Total collections during thirteen years.
2.O2,317.35, or an average per year Of
$3.50 ,413.64
THE results obtained under the act OF
July /, 1902 are as follows: Total amount
of tax levy, 1854, 373. So; deductions and cam
cellations. $4,4794s; net levy, 1853, 1865;
collections on account of levy. sos ,196. t6s
leaving uncollected, $51 ,697.34
The Uncollected Balance.
"Of the uncollected balance, there is due
from the Washington Railway and Electric
Company on the capital stock. or on the
gross earnings Of the Metropolitan Railroad
Company and the Columbia Railway Com
pany, the sum Of $3983561, as follows:
From the Metropolitan Railroad Company,
$30.6S7; from the Columbia Railway Conn
pany, $S,64S.61. When these sums are coli
lected 1t will leave a balance of So. 361. 73 OF
the personal tax levy uncollected, or less
than "a per cent of the entire levy.
I'VE earnestly recommend that the time
for the meeting of the board of personal
tax appeals be changed from November l5
to december 10 Of each year to the month
Of March Of each year. This recommended
ton Is based our experience of last
year. and We feel justified in saying that
In addition to many other advantages it
will give us a continuous period from Sep.
TENDER to April 30 of each year In which
to make our annual canvass, instead OF as
at present, our canvass being divided into
two periods. from September l to November
Is, and from December Is to April 80 Of
es CHI year.
Additional Inspectors
I'VE also recommend that Congress be
asked for two additional inspectors and, IL
secured. that the District be divided into
six personal tax districts, with an inspector
assigned to each, whose duty should be to
make himself familiar with the location
and kind Of all personal property within
his district. and report the same to the
personal tax appraisers. We think no
argument is necessary to establish the adj
vantages of this over the present one.