The Washington times., 1912-08-25


tax commissioner of Houston, Tex. as
to the effect In that city Of the partial
exemption of improvements from taxa
ton; Mr.. Pastoriza writes (p. 400:
The effect resulting from the partial
exemption from taxation of personal
property and improvements upon land
In Houston has been magical.
In the first six months of 1912 there
the first six months OF 1911, and the var
ue of these buildings erected in 1912
amounted to three times the value Of
the buildings erected In 1911. which goes
9 shS% that the partial rom tssa on
has had the effect of stimulating the
building industry. 1t also has had the
effect OF increasing the number of land
sales without depreciating the price Of
land; So that 1t appears that the assess
ment Of land at 20 cents on the dollar
OF its full value and taxing 1t for city
purposes at the rate Of SIS per thousand.
with an addition of the state tax of $3.50
per thousand, or total OF $3.50 per
thousand valuation, will not lower the
selling price of land, but will stimulate
Its sale at an advanced price. This
makes tax rate of 2.25 per cent on a
70 per cent valuation OF land and a 25
per cent valuation of improvements.
This Is equivalent to a tax OF $15.61 on
full valuation of land and a tax of 1857
on a full valuation Of improvements.
I'm 1911 the assessment of land values
in Houston was Increased Is per cent
over the former assessment. At the
beginning OF 1912 land values were
equalized. and all land was assessed
at 10 per cent of its fair selling value.
. Buildings and other improve
! ments upon land and the machinery OF
manufacturers were assessed at % per
cent Of their values. In fact. there was
more done to relieve industry from
taxation in Houston during 1912 than
has been done in any other city In the
United States up to date.
Du Pont and Pinchot Properties.
One interesting incident Of the vag-
! aries Of assessment in the fashiona BILE
neighborhod is uncovered In the assess
ment on the house owned bv Senator
| du Pont on the north side OF Massachu-
! sets avenue, between Seventeenth and
! Eighteenth streets Up. 1889. The assess
! ment on this house. one of the most no
| table in the northwest. was raised from
$55, 900 in the assessment Of 1868 to
10000 In the assessment of bile. II
! was formerly the property of the late
of the Washington Post. 1t is very
| moderately assessed now. 1t was gross.
| ly underassessed in 1908. The ground
! was and still Is assessed at 81 per foot,
| avenue where s., IS, and $40 per foot
is the current price. For comparison,
lot at the corner of Tenth and L
| streets northwest, in a deteriorated
neighborhood, surrounded by ANTIGUA
ted and shabby improvements, is as
| sessed at rs per foot.
The correspondence with Hon. Clifford
| Pinchot Up. 455-456) discovers the fact
that his magnificent home at Rhode
| Island avenue and Scott Circle is un-
| derassessed some $4,000, the assessment
on both ground and improvements being
about 80 per cent Of conservative
valuation OF the property. Mr.. Pinchot 6
public spirit in voluntarily obtaining a
Il
| property and furnishing 1t to your CON-
mittee is worthy OF the highest COM
mendation.
The Man Who Painted His Porch.
The committee calls attention to III,
very different but no less remarkable
Il case of Mr.. william. J. Carey, a mn
chinist In the Government Navy Yard
! the assessment on whose small hort
4 was increased $500 over the previous
on his property of $l.9fS above the two
thirds OF It's real value. Mr.. Carey. II
simple but graphic words. describe!
(p 325) his own plight as a laborint
in comfort. and the worse plight o
his neiehbors, less well situated thar
himself, but equally oppressed by tn
was a widow and one cripple.
Every year" said Mr.. Carey. wv
spend about 80 cents each for paint
We paint all the woodwork and iroI
. porches OF our houses. In the from
we have little hedges l have littl
evergreen hedge. II was given to M
by some friends. The painting and tn
hedges mike the place attractive. W.
make It point to make our homes a
provemeht on which the Assessor coul'
raise the assessment on our propert.
was the painting and the green hedges.
"Wagon Judgment"
AS showing the way assessoria
wagon Judgment worked in increas
ing the assessment in square afte
square OF the small homes for the 1911
Il II triennIal period. the following ex
u tract from the evidence may be offer e,
, I (pp. 1916, Mr.. Mckenzie, one of tn
assistant assessors being on the stand
j Mr.. George-I am not raising an.
. question as to whether the asse essmen
now Is not a true assessment. l an
But my objection Is that you have IN
creased the assessment on these iden
teal buildings Is and 20 per cent, an,
in the face of the fact that these build
cent less than they wer9 then 9TH
preceding triennial assessmenD.
Mr.. McKenzie-Yes; but not becaus
We believe the improvements had en-
out the Jaw that We shall assess then
at two-thirds OF their value.
Mr.. George-At the time of assess
ment?
Mr.. McKenzic-Yes.
! Mr. George-And you base that ol
what data?
Mr. McKenzie-Our Judgment.
7 Mr.. Geol gels there anything on tn
record that will show me or any Mem
her of Congress why these change
were made?
Mr. McKenzie-No: because we wen
into the neighborhood-into the stree.
and asked men, and got any kind o
information that we could.
Mr.. Gcorge-Is it a matter of judg
ment?
Mr.. MCKenZie-Yes, sir.
Mr.. George-And is there nothing t
go on?
Mr.. McKenzie-No.
Mr.. George-If you nave informal tio
you cannot put that Information down
Mr.. MSlIenzie-No; because we are 4
the field-in the wagon.
Mr.. Georgetown, SO far as thi
committee is concerned, 1t Is mey
matter of judgment in regard to tn
assessors getting the true value?
Mr.. McKenzie-That Is our judgmen
In the matter. Now, sometimes we d
make note in the field book that thi
property sold for a certain amount 0
money--just lead-pencil notes. I don
know where to look for them now.
The Assessor Did Not Know.
One of the squares in which the smal