The Washington times., 1912-08-25

duced to record--a serious departure
from the established principle that ap-
peals from assessments shall be In
writing and sworn to.
A notable instance of this sort dc
velops in the assessment of the resi-
dence Of Hon. Perry Belmont, on New
Hampshi,L Avenue, above dupont Cir
Gle Up. 1a9) Mr.. Belmont claimed tina,
brought information before the board
of review, which led 10 material re
duction. Assessor Richards testified
that Mr.. Belmont made statement
record In the Assessors office whereby
the basis for the original assessment
may be discovered or, save for the
verbal settlement ELECTED, why the de-
The record OF transfers should be
supplemented by a record of impor-
tant business leases The capltaliza-
tlon OF rental value is the basis Of
market value.
The Assessor has a large force at
his Communications 30 clerks and
other slltordinates Up. 15). His office
is imbued with feverish activity in
stress seasons, alternating with periods
of laxity in which necessary but neg
lected work could be accomplished. II
the change from triennial to an an
nual assessment be made, the Assessor
will undoubtedly need an increase Of
force, particularly. in the number. Of
clerical assistance to relieve them for
more Important duties.
Land-Value Maps and Assessment
Sheets.
The system followed in New York
and other progressive cities of publish
ing in sections maps showing values
per, square foot of typical inside and
corner lots in each square and the
acreage values of parcel property in
the suburbs would be of great advan-
tage In the District, In that 1t would
make visible easily discovered evidence
of values In widely separated sections
as well as in contiguous neighborhoods.
Wherever applied this has had an i'm
portant effect In correcting inequalities
of assessment. Such maps would not
only be informing to the public, but
would serve as a base map for the as
SCISSOR in starting his field men on their
work
Maps for Washington. where the
square foot system is used. should show
on each side of each square the average
or unit square foot value of a typical
inside lot and the average or unit
square foot value OF each cor
to have assessment sheets by
squares published as an adjunct to the
present four-volume bound edition of
the triennial assessment. 1t would en-
able the small property owner to post
himself on neighborhood assessments
and lead to closer scrutiny for IN
equalities.
Equalizing Land Values.
But little attention has been given
to the minor inequalities in assessments
arising within a square, in part from
the use of the square-foot system Of
assessment instead of the usual 'front.'
foot method. Sales in Washington are
based upon the square foot and the AS
SCISSORS office has somewhat naturally
been a serious lack Of understanding
Of the varying effects OF depth. corner
location, and alley access upon the
unit. Comparable lots,
side by side In the business area, are
frequently assessed at the same rate per
foot, though they vary 80 per cent in
depth. to the unjust taxation OF the
owner of the deeper lot. 1t Is obvious
that the shallow lot is the more valu-
able. other factors being equal. Lots
sessed at only 40 per cent Of the corner
rate, when no such disproportion exists
The problem here raised should be met
as an element of administration reform
Assessment of improvements.
When discussing the assessment of
improvements the assessor invariably
referred to the cost Of construction as a
basis for the assessment of large
modern buildings opp. 6S, 1881, but to the
selling price in. explanation OF his as
sessment of small houses and minor i'm
provements Opp. 167, 1867. He declared
that he could see no difference between
the two methods Of assessment, and as
serted that he knew Of no other way of
arriving at these assessments (pp. 1856,
lSD; that he was unable to apply a
uniform system to all classes. This
confusion has led to grave discrimi-
nation against the small house and in
favor of the large one. The assessment
on the selling price of the small house
includes all the charges of a first cost,
plus brokerage. commission, and profits
OF all descriptions. The assessment OF
improvements, at the construction cost
less deterioration, is for all classes the
only fair and standardized system.
Reforming Lot Numbers in Squares.
The law has provided for a simple
system Of lot numbering in the squares
This has been only in part put into
effect, so that an expert knowledge is
required to trace the assessment of a
single piece OF property through a series
of assessment books. In the improved
property areas It would be a great ad.
vantage to have the house and street
numbers carried in the assessment
books in a parallel column to the lot
and square numbers. The form as al
present used provides ample space. The
Assessors office should, for public con.
venience, carry to completion the direc-
ton of the law and aid the taxpayer
with this system Of numbering, further
identifying the lot with the street mum,
bering.
Consolidation of Lots.
Many minor details of administration
all working toward efficiency have not
found practice in the Assessors office
There are some 10000 separate lots and
parcels in the District of Columbia
largely unimproved. Single buildings
and single ownerships cover adjacent
lots and parts of lots. Many large sub.
divisions are still held in single owner.
ships that could be so presented on the
tax books until actual ownership OF
separate lots has been transferred ir
severalty. This would save in clerical
force and bookkeeping, and would cause
a general simplification of office work
Annual Assessments.
The law has long required triennia
assessments. The Commissioners oi
the District (p. y and the Assessor ID
10 ask for change from triennial t.