Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-11-11
DISTRICT PROPERTY
Increase Shown in the Vol
ume of Valuations.
REPORT OF ASSESSOR
ADDITIONS TO BUILDINGS ERECT
ED DURING PAST YEAR.
Board Preparing for Triennial Assess
ment-Collection Of Personal
Tax-Water Mains.
REPORT OF ASS ESSOR

bia is steadily increasing, year by year, Is
evidenced by the annual report of Hopewell
H Darneile the District assessor, which
was submitted to the Commissioners today.
The report covers the operations of the as
SCISSORS office for the fiscal year ended June
go 1904, and it contains great deal of in
formation considered to be interesting and
instructive to the citizens of Washington
concerning property in the District and the
various laws relating to taxes, both real
and personal.
In addition to the figures showing the in
creased valuation of property in the Dis
trict, Assessor Darneille's report contains
comments upon the difficulties experienced
in enforcing the personal tax laws applying
to the street railways and the building as
sociations, the urgent need of comprehen-
sive and accurate plats of the county and
various other matters relating to the opera
lions of his Office.
The report shows that the total assessed
valuation of land and improvements in the
city of Washington for the fiscal year end
ing June 80, 1905. is 1864, 7S5, while the
assessed valuation of county land and inn
provements for the year Is $40, 743,511, maxi
ing total assessed valuation of real estate
| this property amount to So 264 124. A. These
figures show a total Increase of $4357 SIS
| in assessed valuation Of real estate over
that of the fiscal year 1904, and an increase
of s6536S.17 in the amount of taxes. The
assessor mentions that there has been a de-
cided increase in the number of buildings
erected during the year and the amount OF
agricultural land subdivided into building
lots.
Triennial Assessment
The assessor mentions that the board of
| assistant assessors is engaged in the prep
aration of the triennial assessment OF
realty upon which will be based the taxes
for the fiscal years 1906, 1907 and 1908. APP
peals from this assessment will be heard
by the board of equalization and review be-
tween the first Monday in January and the
first Monday in June, 1905.
The total assessed valuation of personal
property, and the actual amount of taxes
| to be collected it is stated, cannot be as
| certained until the board of personal tax
| appeals has completed its work, in March,
| 1905
1t is estimated, however, that the amount
of personal taxes collectible during the
fiscal year. 1905, including street railway
and other franchise taxes, will be $675OOO,
| as against 1851, 416, levied for the fiscal
year 1904. This will be an increase of ap-
proximately $4,000. Accepting this esti
| total tax on real and personal property for
| the fiscal year 1905 will be: Personal,
| $675, 600; real $3,264 ,161; total, So $3.50 ,161
This will result in an approximate net in
crease in taxes, both real and personal, of
$1O2, $3.50.
The assessor mentions that the total as
sessed valuation of personal property in
the District for the fiscal year 1903 was
S24 612 ,242 SO, and the tax was 1857 ,415. 81.
Personal Tax on Street Railways.
With reference to the personal taxes
against street railway companies, Assessor
Darneille says:
THE act of Congress, approved April 2S
1904, provided that the clause in the per-
sonal tax law of July l. 1902, relating to
the franchise taxes to be paid by street
railway companies, should be construed to
include all such companies. This provision
was necessary because of the attempt on
the part of certain street railroad COM
panes which had been paying personal
| taxes on the assessed valuation of their
capital stock, as provided by their charters,
TO maintain that the valuation of their
capital stock, instead of their gross
ceipts, should continue to be the basis of
| taxation.
For many years, because Of the nom
| coincidence of the fiscal and calendar years,
| and the consequent impracticability of col
| lecting in any given fiscal year the taxes
| on the gross receipts of street railroad
| companies for the preceding calendar year,
! these companies, for their franchise taxes,
| were carried year in arrears The act
| of July /, 19O2-under the provisions OF
which personal and franchise taxes are
| payable in May, and under which We are
now operating-remedies this defect, and
| in the fiscal year 1904 all street railway
| companies were required to liquidate their
| Indebtedness to the District for arrears of
| franchise taxes, resulting in the collection
| of $44, 292. 80 representing such arrears.
Payment Of Arrears.
The payment of these arrears was as fol-
| lows: Anacostia and Potomac River Rail-
road Company, 81, 115.01; Brightwood Rail-
way Company, s2,3S0.14; Capital Traction
| Company. SIS 1928; Georgetown and Ten
| nallytown Railway Company, s1,413.3S;
| Washington. Alexandria and Mount Vernon
Railway Company, $1,O14.14; Washington
| Railway and Electric Company, Stalls;
| City and Suburban Railway of Washing
| ton, $40 1862. Total, s44, 292. 80
AT the time these payments We're made
| the street railway companies also paid the
| franchise taxes on their gross receipts for
| the calendar year 1903. AS a result all in
| debtedness to the District of Columbia of
| street railroad companies for franchise
| taxes were liquidated to and including De-
cember 81, 1909 with the single exception
| of the City and Suburban Railway OF
| Washington the receiver of which refused
| to pay the per cent tax on the earnings
| of that road in the state of Maryland in
| the calendar year 1902
This roads Indebtedness for the calen-
| dar year 1903, and for the per centum tax
| on it's receipts for the calendar year 1902
| in the District of Columbia, were paid Nav
| 81. 1901 after the M he or