The Washington times., 1912-08-25

tion, both physical and OF type, are
| easily applicable to the great improve
| ment OF the method and equality of as
ssessments. The use of proper forms
| will reduce the assessment of improve
ments of 95 per cent Of building to q
| mere clerical function. '''
Irregularity In Handling Appeals.
An illustration of the irregularity in
the present handling of appeals 10
| shown in the case of the assessment of
the west 20 feet of lot 90, square 1876, No.
1925 p Street NV. Opp. $3.50. This had
been assessed at $50 per foot for the
| ground, and $1,000 for the improvements.
Mr.. William ]. Meyers, the proprietor
OF this property, made an appeal on the
18th day Of May. 1911. He stated that
the true value Of the ground was slso
] per foot, and the value of the improve
ments, $500; and that he was willing
to sell the property for that amount.
This would have indicated that the
| proper assessment of the ground would
be sl.2o per foot, and of the improve
ment. $500.
The board of review reduced Mr.,
| Meyerss assessment to 81 per foot for
the ground and to 5000 for the improve
ments.
Similar reductions were made on other
property In that square, and 1t opens
opinion, either that in assessing at $50
per foot originally and 1900 for i'm
provements. the assessors did not know
hmuch nue. about % values In that neighbor-
ment S3 1-3 per cent on the ground and
70 per cent on the improvements, they
were showing undue consideration.
The present triennial assessment in
marked throughout by hundreds Of in
| stances of peculiar transactions i'm con-
nection with assessments and the re-
vision OF assessments, and which are
| iTadequately explained by the general
lack OF system and confusion of method
I winch was apparent at every step In
the investigation Of the assessors Of
flee machinery.
Deterioration of Improvements.
1t must be obvious that since the law
requires a separate assessment on
ground and improvements there can be
no way Of arriving at the value of the
Improvement separately from the
ground. save by first determining the
cost of construction and then allowing
such margin as a proper considerat ton
of the elements of deterioration as may
have had their effect. Every business
man and real estate dealer knows that
improvements begin to deteriorate from
coeddtioes cne date OF ocGupaney sd Under modern
man might as well hope to sell a suit
OF clothes after he had worn II for the
same price which he paid his tailor as
to sell a modern house after 1t has been
occupied several years at the price at
which 1t was purchased when new.
There are buildings in Washington
against which heavy assessments are
levied. but which are merely encum-
brances upon the ground. The business
point or view would charge off the
} superstructure. recognizing that the en-
tire value Is in the ground, and that the
ground would be worth more with the
building removed than the entire value
OF the property with the building stand
Ing. Were the assessor to adopt this
point OF view, which is the correct one
there would be a material shrinking in
/ the assessment of old improvements
ment in the assessment of ground
values
The Value of Friendship"
A striking instance of the underas-
sessment of large holdings is described
, by Mr.. Herbert ]. Browne, in the tes-
, timony opp. 4s3-43D:
/ There is no particular discrimination
: in favor of individuals, save and except
as those individuals represent a class.
The large acreage holdings are given
; the beneft of the greatest discrimina-
ton. Very small and fragmentary par
GELS of acres under the edges Of the
I large holdings in sense receive some
benefit from "the drippings of the sane
tuary.' but yet they have been found
10 pear higher rate per acre than their
larger neighbors.
; Perhaps the most striking instance of
underassessment may be found in con-
: Friendship. owned by Mr.. John r. Nc
: Lean, proprietor of the Washington
Post and former president of the Wash
one Of the largest property owners and
taxpayers in the District of Columbia.
! The holdings in Friendship consist of
: 1852 acres, bounded on the east by Wis
: consiu Avenue and on the west by Ari-
, zona Avenue. Massachusetts, Avenue
: (extended nearly touches its southern
: border. and Idaho Avenue when extend.
, ed will run diagonally through it. Sep
arated from Cleveland Park only by
Wisconsin Avenue and the car tracks, 1t
Is the most notable suburban estate in
the District of Columbia.
al On one side of the avenue Cleveland
!. Park property is assessed at 20, Is. 50,
y and 80 cents per square foot. equivalent
i to assessments of from $500 to SIS, go
n ceed 40 per cent of the value Of the
:, property which is held and sold at
u prices ranging from S5 900 to $4,000 an
e acre. There are 1850 feet in an acre.
: are not to be had at 81 per foot.
-. Make what allowance may be figured
I for the cost of laying macadamized
e roadways and sidewalks, which, how
: ever, usually find the major expense
d somewhere in the District budget, and
e then note that Mr.. McLean's property,
on the better SIDE sd of Wisconsin @
g | Avenue, is assessed at $500 per acre.
: Twenty thousand dollars per acre would
e not buy II. The assessment on the i'm
: provements is s25, 900. Twenty-Five thous-
d ! and dollars will not pay for the stone
r wall which runs in front Of the prop
d erty.
: The Queer Shoreham Case.
G A striking instance, which in part IL
5 lustrates this principle, occurred in con-
y nection with the assessment of the
. Shoreham Hotel property opp. I77-1SD.
Il The assessor testified before your COM
r mittee that he learned of an offer OF
y between $4,000 and $500. 900 which had
j. been made for this property. Without
: here questioning the advisability of as
= sessing any property on the fiimsy
:, foundation OF an offer not consummated
y in a sale, 1t may be stated the assessor
y y increased the rate on the ground 81 "a
Il foot but increased the assessment or
3 the hotel superstructure 25 years old 81
. per cent-that is, from 500, 900 to $780,
e 600. In the estimation of Mr.. Stell.
: wagon, who may surely be considered
y a leading authority on District real es-
> tate values, the Shoreham Hotel is ar
= antiquated structure, which should be