Evening star. [volume] (Washington, D.C.) 1854-1972, 1905-05-08
DEFENDS THE 30 ARD
ASSESSOR DAKNEuLE REPLIES TO
CITIZENS ASSOCIATION.

The citizens of Petworth. as represented
by the Petworth Citizens Association. re-
Gently criticised the board of assistant as
SCISSORS upon its manner of making assess
ments. The matter was called to the at
tention of the assessor. Hopeweif H. OAR
nellie. who today issued a statement in de-
Tense. addressed TO the Commissioners:
Mr.. Darneille stated that the preamble
ard resolutions passed at the meeting OF
the Petworth Citizens Association held on
April IL. 1868, is evidsntly an imputation
that the board of assistant assessors has
not endeavored to levy IAN honest. just
and lawful assessment on all classes of
property in~the District of Columbia
Before attempting to make any explain
alton as to the duties of the board OF as
,sistant assessors. he added. Il desire TO
state that this insinuation is unjust ana
without foundation. 1t is evident that the
Citizens Association is not familiar with
the laws in force in this jurisdiction with
respect to the assessment of real and per-
sonal property.
THE personal tax law does not provide
that personal property shall be assessed at
two-thirds of its true value. The act under
which personal property is assessed is that
of July l, 1892 1t provides for the annual
preparation of schedule for making re-
turns of personal property; for filing out Of
such schedule for property owners: for fill
ing of such schedule in this office on or be-
such returns by the board of personal tax
appraisers; for the acceptance rejection
of such return by said board; for the as
sessment of personal property at a fair
cash value over and above the exemptions
provided; and for penalties for failure to
make such returns. Nothing is said as to
the ratio between the actual value and the
assessed valuation other than the words a
fair cash value.
Real Property Assessments.
Real property in the District of Column
bia is assessed under the provisions of the
act of Congress, approved August Ii, 1894.
as amended in unimportant details by sew
eral subsequent acts. The only material
change in the first mentioned act Is pro-
vision in the appropriation act for the fiscal
year 1903, which is as follows:
hat hereafter all real estate in the
District of Columbia subject to taxation, in
Guiding improvements thereon, shall be
assessed at not less than two-thirds of the
true value thereof and shall be taxed 11a
per cent upon the assessed valuation there
Of
The statute last quoted is probably what
the Citizens Association had in mind when
they drafted their resolutions; but it will be
observed that this law provides that real
estate shall be assessed at not less than
two-thirds of it's true value
Mr.. Darneille then said:
The act of Congress approved Julv a.
1874, provides for the appointment by the
commissioners of three persons as a board
or assistant assessors, for the furnishing
such board with the necessary materials for
the tranaction of their business; that the
SAID board shall from actual view and from
the best sources of information in it's reach
determine the value of each separate tract
or lot or real property in the District of
Columbia. and shall separately estimate
the value of all improvements on any tract
or lot. Provision is made that the assess
ment Shall be made triennially and 1t is
a fhnr l.olI L.
assessment of new improvements, etc.
Section of this act provides: That any
person who shall refuse or knowingly
Inegieet TO perform any duty enjoined on
itlm by law or who shall consent to or con-
nlVe at any evasion of the provisions of this
act, shall, on conviction thereof be liable TO
removal from office and to fine not ex-
one year. or both, in the discretion of the
court for each offense'
Act Of July /, 1902.
THE act of July 1, 1902, in part provided
tor the appointment Of two additional men,
bers OF the board of assistant assessors.
also that the assessor should designate three
OF the five members of said board, as so In
creased, to act as assessors Of real property
ana two to act as assessors of personal
property; and that all five members should
act as the board of equalizat ton and re-
view or real estate assessments and as the
cNdiu VI pelSOiidl TAX appeals. also
provided that the assessor should ex officio
be chairman of all the boards
Inc assessing of either real or personal
property Is In the abstract purely a motter
ol opinion passed upon experience and COM
parison The gentlemen appointed to the
positions of assistant assessors are select
ed because of their ability and integrity
II men are appointed who are not com
petent 10 form judgment of the yalue Of
real or personal property the appointors are
largely to blame. After appointees to these
places have been qualified there is a penal
section IN the law under the provisions Of
which they Will be punished, not for errors
of Judgment, but for any lack of integrity
In the resolutions of the Citizens Asso-
citation they ask the Commissioners to usa
their influence TO have property in the Dis
trict of Columbia assessed without fear
of or favoritism to any class This is an
lmputation which the board Justly resents.
They also state that there have been inc
qualtles In the assessment of real estate
Tor the past thirty years. OF course 7
do not undertake to defend the action of
the authorities intrusted with the assess
ing OF real estate for the past thirty wears
out. with fun knowledge of the records
VI TINS ONCE, l can state that l know Of
no radical departures from what va,,as
should have. been.
L wish to place myself on record without
rear OF successful contradiction with this
statement: The board of assistant assess
ors or real property, the board OF nersopat
TAX appraisers. the board of eoualization
and review and the board of personal tax
appeals are honestly and conscientiousIv
attempting to perform the duties prescribed
by law and to MI the positions to which
they nave been appointed
Way to Secure Hearing.
Ii all owners of real property who are
OF the opinion that the assessments against
their property are excessive will appeal %
the board of equalization and review and
state In writing. under oath, on the blanks
prescribed for that purpose. just what their
grievances are. the board would be materi-
any assisted In its efforts to make a inst
ana equitable assessment and property
owners would be given full explanation and
satisfaction. 'O
, Inc Supreme Court of the District of CO.
luHDla instructed the commission an
pointed to appraise the value of land and
buildings in square 600 as follows:
me several parcels are to be appraised
az their fair market value, with reference
to the most advantageous uses to which
they can be put by private persons or cor
porations; and by market value ia meant
what the property would sell for in cash
OF on terms equivalent to cash when Of
Tered Tor sale by one who desires but is
not Obliged to sell. TO one who desires but
is not obliged to buy"
The above has haap aocapfad H., ~.