The Washington times., 1912-08-25
Do YOU PAY TAXES DO YOU PAY TOO MH Do YOU PAY TOO LITTLE?


The Times offers its read
ers today the complete text of
one of the most important
documents relating to District
affairs that has ever come
from Congress. 1t is the re-
suit of five months investi-
CATION of the assessment and
taxation methods in the Dis
trict, with the recommended
tions resulting from their
study. 1t is we'll worth the
careful reading of every citi-
zen.
The subcommittee of the District of
Columbia Committee of the House, au-
thorized under H. R. 154 and 200 to in
of real estate in the District. finds:
That real estate Is assessed Irregular
Iy, unscientifically, without system, and
with gross discrimination between Sec
tion and section, between class and
class, between land and improvements.
That in the practice of the assessor s
office, in the assessment of real estate,
the law that real estate shall be as
at ftun htrIo nf
its true value" is dead letter and is
kept alive solely to make a one dollar
tax rate appear to be one dollar and a
half.
That real property in the District of
: Columbia is assessed $414,Oc0,O 900 below
rfts true value; the true value being
$744,000,e00, while the assessment Is only
1885,, 100000. '(See testimony, PIP. 416-419 }
This is not an assessment at even two
thirds Of the true value, but only slight
ly more than two-fifths (p. 49.
That this underassessment does not
attach equally to land and improve
ments, but overwhelmingly to land.
Land Is assessed at $169 CAS- 4S1, one third
of its true value (p. 416). improvements
are assessed for the triennial period
just closed at s16O,674,006, two o-thirds of
their true value Cp. 416).
That with respect to improvements, 8,
there Is great discrimination between
classes, the 10000 small homes of Gov
ernment clerks and workingmen gener-
ally standing assessed at an average of
30 per cent of their true value (p 4l6).
while the fine residences of the north
west show an average of but so per
cent (p. 416). Even by the two-thirds
rule, this shows that the little homes
In the District are grossly overassessed.
That considering ground values by
themselves, those areas occupied by
small homes are assessed at GO per cent
of the true value (p. 416); those by mid
dle-class houses at so per cent: those by
fine residences at 90 per cent; the bust.
hess area at 30 per cent, and the large
suburban areas at 20 per cent. Here
again is heavy discrimination against
The small home. in comparison with the
better house and the business property.
while the large suburban speculative
area bears less than a third of its
proper burden.
That this showing indicates a pur-
pose to tighten unfairly taxation on the
mansion and business area, and more
especially to favor suburban specula-
ton
That this state of things is not due to
chance, but to deliberate policy, is dem
onstrated by the following facts:
L The assessor, in his annual report
for the fiscal year ending June 90 1910,
dated October !. 1910, near the compile
ton OF the triennial assessment, fore
casted ali increase of $50. 900, 900 in the
assessment of ground values (p. 43O).
z The assessor, in his evidence before
your committee. testified that the in
crease In the present triennial assess
ment Of ground values had been $2s, ,OOO,- :
900 Cp. 1S).
B. The increase shown on the Asses
sor's record is, in fact, only $4,000, OOO
CPD. A. 430).
4 On the other hand, there was an
tmazing and unannounced increase Of
N2,OO0, 900 in the assessment of improve
ments erected prior to 1909, falling al
most entirely upon the 10000 small
homes of the District Opp. 413-41D.
s. An examination of the field books
in the assessors office uncovers page
erasures and substitution of figures, re-
ducing assessments, already determined
and entered at an advance, in the spec
ulative areas, and raising assessments,
already determined and entered, on
small homes. Square after square of
small homes already highly assessed
where there were absolutely no new
building and no repairs, and where de-
probation is rapid and marked-were
increased 20, %, and 80 per cent Opp. 169-
172).
6. Had the assessments stood as orig
Sinally made and entered on the field
Dooks they would have shown:
Ground values s................ $751; 64S, ,48l
ImprovementN values......... 14S,674,OO6
This would haver pr oduced ratio be-
tween ground values and improvement
values of 55 to As, identical with the ra-
ito of the preceding triennial assess
hent of 190S-9 (p. 415). What this extra
ordinary manipulation actually produced
was Up. 415):
Ground values. .Sl69,o oiS,4ol
Improvement values ......... 100 674,006
a ratio of ground values to Improvement
values of 5lS to 4S.7.
That the Assessor and Assistant AS
SCISSORS of real estate constitute a ma
iority of the board of review which
passes upon appeals from their own as
Sessments (p. 49,.
That the Assessor and Assistant AS
SCISSOR with such unusual and unlimited
power, have practically life tenure of
office (p. A..
That where recent important con-
demnation proceedings threatened to re-
G