Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-07-25
An Inquisitorial Inquiry.

An Inquisitorial Inquiry.
The House District committee reopens
its inquiry into the question OF assess
nents and taxations In Washington In
q spirit that suggests that IL Is to be
a prosecution rather than an investiga.
ton. The examination of Assessor Rich
ards yesterday was conducted with q
show of hostility that cannot fall to
establish the impression that it is the
purpose Of the members Of the committee
TO demonstrate that property in the Dis
trtct of Columbia has been deliberately
underassessed In certain instances in dis
elimination. In the circumstances II
would be only fair for the committee to
admit to the sessions in capacity of an
attorney some one qualified to represent
the District government who can insure
the full disclosure Of the facts and pro-
tect witnesses from the consequences o!
their own embarrassment or from the
hostile cross-examination of the inQuis-
itors. If what the committee wants is
the truth, and that only, it can have no
objection 10 the presence Of such an at
torrey. who can be of service to IL as
well as to the District IN preventing mis-
understandings or the incomplete develop
iaent of the facts.
Two points were made plain at yestcr-
days session of the committee. one vas
inat in the minds OF questioners on the
committee there is 10 warrant of law for
The practice of assessing real property in
the District Of Columbia on the basis OF
two-thirds of actual value. The other
was that the findings and recommends
lions OF the George subcommittee OF some
time ago should be regarded as tanta-
mount to law and that in disrcgarding
them officers Of the District have been
dcrcl!ct In duty. Against both OF these
protest should be entered 1T the outset
uf this investigation.
Ii has been the uniform practice in
the District Of Columbia Tor many years,
when has for tie past ten years had
the authority OF statute which has
never been repealed or amended, To as
sess real property here on two-thirds
basis Under the terms of the organic
act the District tax revenues are sup-
posed 10 conform in volume 10 the extern,
10 which Congress approves the est
mates OF the Commissioners. Thus III
theory. with the estimates approved to the
extent OF $l0.G00,Coo in the aggregate
the District is TO provide by taxation SCI
.No0J0. and these taxes are TO be raised
At the rate OF S1.J0 per 500 of valuation
Thus Congress practically determines the
amount OF money which the District
must raise by taxation and. the rate be-
ing liked. the assessment may vary. III
follows that the basis of assessment call
not be fixed factor In the equation ii
Congress scrupuiously observes the terms
OF the organic act itself. But in prac-
tice the terms of this act are not oDserv-
ed rigidiy.
The District has proceeded for long
period with the raising Of iuad., on the
assumption that Congress would appFo-
pirate all of its taxation product to-
gether with an equal amount of money
from the federal funds. Theory that
has been frequently proved false, through
ATTRACTIONS of the organic act by Con-
gress without justification. Thus tine
basis of two-thirds of true valuation has
become established IN practice and has
proved ample for all purposes of Dis
tlict maintenance, inasmuch as Congress
has always shown a reluctance to appro-
pirate to the fun extent of the District
revenues plus an equal sum of federal
money. Unless the rate OF taxation were
lowered an increase of the basis from
two-thirds to full value would yield
4 local tax revenue far in excess OF the
amount which Congress has of late years
been willing to match on the half an6
half basis with federal cash.
It Is unfair ard actually not a
III 10 the point for the present
inquisitors TO drill upon the ques
ton OF whether the District asses
sors have or have not o5eyed the Law
in making the assessments on the two
thirds basis. They have. in fact. obeyet
the law and have coEfc-ned with an cs
tablished practice. and incidentally have
maintained an assessment basis upoi
which the District has produced a pc.
capita tax levy whicL compares Will
the per capita levy OF other American
cities OF comparable size.
Il Is i.conccivable that members o
the District committee should seriousl,
contemplate the report of a subconmitte,
as having the equivalent of a legal di
rection upon the officers OF the Distric
government. II the municipal authori
ties were to shape their course in &C
cordance with the findings and recon-
rnendations of subcommittee and com
mittees they would be in an inextricabl
tangle In short order. The present inves
tisation loses dignity by this claim, an,
il is to be hoped that opportunity vii
oe taken soon to withdraw the conten
ton that the findings of committee ar
III any sense binding upon the municipal
officials until they have been writtel
into law by joint action of the tw
houses OF Congress