Evening star. [volume] (Washington, D.C.) 1854-1972, 1912-08-20
WEALTHY FAVORED
IN ASSESSMENTS,
REPORT DECLARES
CONTINUED from First Page.)

ss.s VIII ss.0
Continued from First Page.)
! of the triennial assessment forecasted an
increase of $,O,OO0,OOO in the assessment
of ground values
80. The assessor in his evidence before
your committee testified that the increase
in the present triennial assessment or
ground values had been S29,WO,UD
.:i. The increase shown on the as
| SCISSORS record is. in fact, only $1SOOO,-
900
II. On the other hand. there was an
! amazing and unannounced increase Of
12.OOO,O00 in the assessment of improve
ments erected prior to 1909 falling almost
entirely upon the 10000 small homes OF
the District
IS An examination of the field books
| in the assessors office uncOvers page
after page of systematic and UNIFORM
erasures and substitution OF hgures
| reducing assessments. already deter
mined and entered at an advance. In
the speculative 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 buildings and no repairs. and
where depreciation is rapid and mark
ed-were increased 20. % and 80 per
| cent.
%. Had the assessments Sloou aS
originally made and entered on the
| field books they would have shown:
| Ground values. s18164S.4S1; improve
ment values. S148,674.006.
Change in Ratio.
This would have produced ratio be-
tween ground values and Improvement
values of so to A. identical with the
ratio of the preceding triennial assess
ment of 1909. What this extraord-
mary manipulation actually produced
was Ground values. $169.648.481; i'm
provement values. s160.674.0 06-a ratio
of ground values to improvement values
of 51.3 to 4S.7.
That the assessor and assistant as
SCISSORS of real estate constitute ma
iority of the board of review which
passes upon appeals from their own
assessments.
That the assessor and assistant as
SCISSORS. with such unusual and unlimited
powers have practically life tenure OF
office.
THAT where recent important cOndem-
nation proceedings threatened to reveal
had no difficulty in discovering values on
a level with condemnation awards, as
witness:
Il The assessments in the five squares
south of Pennsylvania avenue and west
of the municipal building were less than
) per cent lower than the condemnation
awards. but "A per cent higher than the
prior triennial assessment
"2. The assessments in the two squares
north of CAPITOL Park. recently con-
demned, were copied from the field books
| into the permanent assessment books IN
black ink. indicating closed assessment.
These figures We're subsequently Cancelled
/ and red-ink figures substituted. The red
/ ink indicated an advance of more than
% per cent over the black, and. raised to
/ the 100 per cent basis, came within 10
per cent of the prices awarded by the
| commissioners of condemnation.
No Beneficial Effect.
| IS. While the assessors Office could
| discover much higher values to assess in
these and in the other ten squares yet
| 10 be condemned by the government, ii
| failed entirely to find any beneficial effect
4 upon the Immediately adjacent squares
| any increment OF value due to proximity
10 proposed great public Improvement
| and in them made no increase in as
| sessment over the black-ink figures.
| That there are no written, printed or
| otherwise established instructions In the
/ assessors Office for assessing land values.
| although matter of modern municipal
/ practice.
| THAT there are no written. printed or
otherwise established instructions. tables
or standards for determining construction
| cost or the deterioration of building
4
i tice.
That while there is much pretense of
1 getting and keeping ready for access i'm
/ portant data for use in determining
values. those which your committee
i found were generally unauthentlcated.
unrelated and chaotic.
| That practically all Your committees
diligent search has revealed for the guild
| ance Of the assessor and the assistant
| assessors in arriving at values in the
\ rial rod
| THAT the assessor has failed TO adduce
| testimony under oath as an aid TO proper
| a assessments. His plea of insufficient
| power is contradicted by the facts. Any
mower the assessor may appear To lack,
under d narrow construction of the law.
| is supplied by tho authority of the Com
missioncrs under the act of July I. 1907
which authority can be transmitted to
| the assessor by executive order.
Total Realty Values.
| In a series Of notes on the findings and
recommendations of the report 1t is
| stated that a forthcoming census bulletin
| fixes the entire realty values of the
| District at 81 ooOOOO0O. Deducting from
| this vast sum x4U0. 600 900 for federal and
municipal real estate. and making d fur
Their deduction of S2J.uOOD for
| churches. schools legations. hospitals.
etc. and the remainder. says the report,
| is SI1of0u.Uho or ST. .O30GOo less than the
1 real estate to be.
1 Additional notes the report of the
| subcommittee cover the entire ground or
| the report. and amplfy and explain the
various recommendations. In regard 10
| full-valGe assessments. the notes say:
! THE act of 1883 required land to be as
sessed at it's true value. Assessor Rich
ards. in his testimony touching this. said !:
! - The assessors at that period deter
mined that the true value OF land was
what it would sell for under adverse cir
| cumstances at an auction sale SO
| valuations were kept rather low. Upon
examination of the values throughout the
| District, they found that some of them
were .one-tenth. some one-quarter. some
| twO-thrds: but none of them seemed to
i be up to the full valuation. Most of Them