Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-11-11

Columbia other than those mentioned
specifically in the act, should be appraised
by the board of personal tax appraisers,
and taxed at the rate of IL per cent. This
was modified by the act of April 70, 1904,
by the provision that this portion OF the
act of 1902 should not be construed TO IN
clude business companies which, by reason
of, or in addition to, incorporation, receive
no special franchise or privilege; but that
all such corporations should be rated, as
sessed and taxed as individuals conducting
business in similar lines. This provision
remedied what was believed to be an I'M
just provision of the original personal tax
law, and as it now stands such business
corporal lions will be taxed on the assessed
valuation of their tangible personal prop
erty instead of on their capital stock.
'"'he act of 1904 amending the personal
tax law, also reduced the rate to be paid
by building associations from per cent
per annum on their gross earnings to z per
cent per annum on their entire gross earn
ings. This was considered a very just
change, it having been found that the tax
of per cent was out of proportion and re-
suited in a hardship to the members of the
associations, most of whom are persons OF
moderate means. l am sorry to state, how
ever that these associations Immediately
claimed that this amendment should be
construed as retroactive and that the re-
duction in the rate of taxation should be-
gin with the tax to be paid In the fiscal
year 1904 on the receipts for the fiscal year
gress, and the contention is not borne out
by the wording of the act. One of the
building associations has instituted suit
against the District to recover the amount
represented by the differences in the rates
of taxation paid under protesD, and the
case is pending in the courts.
Another salutary amendment was the
elimina ton from the list of property exempt
ing from personal taxation of 'heirlooms.
1t was found that many persons sought to
benefit by the elasticity of this term and to
hide behind it a large part of their taxable
personal household belongings.
'',The work of the board of personal tax
appraisers and the board of personal tax
appeals has been arduous, and in many in
stances disagreeable; but 1 believe it has
been performed in manner satisfactory to
the public and for the best interests or the
District"
The Water Main Taxes.
With respect to water main tax the re-
port shows that the amount of assessments
levied during the fiscal year 1904 was s43.-
207 .93, and the amount collected on water
main tax was s51 ,575.S7, which shows that
the arrears of water main taxes are being
gradually eliminated An increase of
So 1893 SO is noted in the amount of special
assessments levied during the year Mr..
Darneille mentions particularly the I'M
provements made with reference to keeping
a record of the real estate transfers in the
District by means of the card system. With
reference to the necessity of obtaining ac-
curate plats and descriptions of county
property, Mr.. Darnelle says:
at the last session of Congress the Com
missioners upon Dthe recommendation of
this office, submitted a draft of a bill to
distinctively designate lots and parcels OF
land in the county. For many years all
the departments of the District government
have been in urgent need of comprehensive
and accurate platseo of the county, and of a
system wherebyp each and every parcel of
land therein might be readily identified.
Because of the lack of such plats, and of
such system, and the resulting impractt-
cability of accurately describing such par
GELS of land in advertisements for sale for
delinouent taxes. the District has been
obliged to cancel innumerabe tax sales,
thereby losing revenue which would other
wise be paid for penalties and interest.
Intent of the Bill.
I'm the bill referred to it was provided
that the number given each block, square,
lot or parcel of land should be valid and
sufficient description for all purposes of
assessment, and collection of taxes and
asses sinents of every kind. This provision
would obviate the necessity of describing
parts of lots and parcels of land by metes
and bounds in the advertisements for sale
for delinquent taxes. 1t has been the gem
eral endeavor of the Office to do this but
because of the lack of accurate plats of
the ground many of such descriptions have
been defective.
1.-The county of Washington was prior to
1872, under the control of the Old Levy
Court In that year the court was succeed
ed by the board of public works, but the