Evening star. [volume] (Washington, D.C.) 1854-1972, 1912-08-20

cause.
ON the assessors Office.
mt roll and the transfer of the duty
flee to the Office of the tax collector.
ments should be less than two-thirds of
the treu valuation.
Intention of Congress.
by this statement it is clear that Con-
gress did not mean that the assessment
of real estate should be two-thirds Its
words were not less than two-thirds.
The assessment could be the full true
value. In fact. Assessor Richards was
asked Wouldn't it have been much bet
| ter for Congress) to have said not less
than the true Valuee' To which he re-
piled, Very much.
so that the much-talked-of two
thirds law is not mandatory for precisely
twO-thirds but in that respect established
| minimum line. Awaiting themselves Of
| the prior construction. the Commissioners
of the District and the assessors have
for long time preferred to read the law
as setting the assessment point for real
estate at two-thirds OF it's true value,
although personal property is assessed
in full.
Fixing full true value as the objective
point tends also to secure more equitable
assessments, deviation from that
standard, especially a deviation above
will be more quickly discovered by tax
papers than when a broken number like
IS - per cent is sought.
Your committee is of opinion that the
Commissioners have authority to require
| the assessors to assess realty at full
value and should exercise it.
Power to Adduce Testimony.
| Power to adduce testimony as to
real estate values is an important adj
| junct of the assessors official func-
| tions. Assessor Richards specifically
| denied the possession of this power,
| but admitted that he had never tested
the law which gives him power to
summon witnesses and put them under
| oath. He knew that the Commission
ers had such powers. but. though there
| are three law graduates on the board
of assessors. none had ever sought
| either to use the existing law or to
obtain by executive order an extension
of the board Of assessors of that au-
| tn GRITTY. That the assessor has made
weak application of his authority to
| appeals for the reduction of assess
ments is visible. but no effort has been
made to apply it for the'increase of the
District revenues.
THE law. while not perfect. is am
pie for the requirements OF the as
SCISSORS Office and the slight imper-
lection can be remedied, ii need arises.
by the extension of the undOubted au
thority of the Commissioners.
Correspondence with the corpora
| ton counsel concerning the law ap-
pears in the appendix, and Commits
! powers OF the Commissioners to adduce
Testimony. The power is there. 1t
only requires a firm hand to use it.
A. T,,ror+onf n,,fu
lone OF the most important duties Of
the assessors Office Is the creation and
maintenance of records that may be
continuity OF information for successive
assessments. Save for the bare record Of
figures in each series Of field books. there
is serious lack of data which may serve
to indicate the reason which caused
changes in assessments. especially during
the appeal period. The appeals are there.
with brief rotations on the back that the
petition has been granted or disalloWed.
But the reason Is not of record. Not in
frequently material notifications of as
sesSment have been made on verbal
statements. not reduced to recOrd-a
serious departure from the established
principle that appeals from assessments
shall be in writing and sworn to-
"A notable instance of this sort develops
in the assessment Of the residence OF
Perry Belmont on New Hampshire ave-
| nue. above Dupont circle. Mr. Belmont
claimed that the assessment was too high.
and brought information before the board
of review which led to a material reduc-
ton. Assessor Richards testified that
Mr.. Belmont made a statement under
oath. but there is absolutely no record in
the assessors Office whereby the basis
for the original assessment may be dis
| covered or. save for the verbal statement
elected. why the determined assessment
was reduced.
plemented by record of important bust
| ness leases. The capitalization of rental
value is the basis of market value.
Conditions in Office.
"The assessor has large force at his
command-about fifty clerks and other
subordnates. His office is imbued with
feverish activity in stress seasons, alter
| mating with periods of laxity in which
much necessary but neglected work could
be accomplished. If the change from a
triennial to annual assessment be
| made. the assessor will undoubtedly need
an increase of force. particularly in the
number of field assessors, who should be
given clerical assistance to relieve them
for more important duties.
THE system followed in New York and
other progressive cities of publishing 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 advantage In the District, in
that il would make visible easily dis
covered evidence of values in widely sep
arated sections as we'll as in contiguous
neghborhoods. Wherever applied this
has had an important 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
assessor in starting his field men on their
work They would help to equalize as
sessments and tend to minimize appeals.
1T would also be of great advantage
| to have assessment sheets by squares
| published adjunct to the present
| four-volume bound edition Of the triennal
| assessment It would enable the small
| property owner to post himself on neigh
borhood assessments and lead to closer
| scrutiny for inequalities.
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 assess
| ment, instead of the usual front-fOot
| method. Sales in Washington are based
/ upon the square foot. and the assessors
Office has somewhat naturally fallen into
| it's adoption. But there has been a seri
Gus lack of understanding of the varying
| effects of depth. corner location. and al
| ley access upon the Square-foOt unit.
| Comparable lots. side by side in the bust
ness area, are frequently assessed at the
same rate per foot. though they vary 30