Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-08-06
Before House Committee AS
SCISSOR Justifies Two
Thirds Valuation.
COMMUNITY PRACTICE
OF LONG STANDING
Act of 1902 Cited as Full Legislative
Authority-Recommendations
Not Binding.


| ton here in vogue. Upon taking the
stand Mr.. kalbfus submitted to the COM
mittee a long statement which he had
| prepared, comprehensively covering the
| matter of his personal connection with
| the District government, his real estate
transactions. and his views regarding
the practice of assessing property in the
| District at two-thirds of its actual value.
In his statement Mr.. Kalbfus sets forth
| the various positions held by him under
| the District government, and recites the
| circumstances of the Horstmann charges.
which were fully Investigated by the
| Commissioners and by the district at
torney, resulting in the eXoneration of
Kalbfus. Regarding his real estate
transactions Mr.. kalbfus in his state
ment recites his interest in certain lands
| competing with the Chevy Chase Land
Company, which had been a cause for
complaint: his interest in a mining en-
terprise with which the late H. H. OAR
nellie was connected; his acquaintance
| with p. A. Drury and NJ. A. Keane and
his transactions with banks. Mr.. kalb-
| fus defends the right of assessors to in
vest in real estate, showing that all pre-
| vious assessors have been real estate
| men. He points out that in reducing the
assessment on the Belmont and Goth
L
| tax saving of each was only $7.27 a year
Two-Thirds Basis.
OF chief interest in Mr. Kalbfus'
statement is that portion which deals
with the practice of assessing realty
in the District at two-thirds of its real
value a point on which stress has been
laid by members of the House commit
| To- In ho n
Richards. Mr.. Kalbfus says:
"Since I have been a member OF the
board of assessors, in 1904, I have con-
sidered that real estate should be taxed
on the basis of two-thirds of its true
value. That rule obtained when I be-
agreed with my fellow assessors in as
sessing property on the two-thirds
value basis because in my Judgment
that is fair Interpretation Of the leg.
"By the act Of March 3. 1888. the Con:
gress of the United States indicated
that real estate should be assessed a.
| the true value of the land and the
teen years from 1883 to 1902 the legis.
lative intent was to be found In that
act In 1902 If Congress intended that
| real estate in the District should De
assessed on the basis Of It's true value;
then there was absolutely no need
Whatever for legislation by Congress
IN this subject. With the existing
law recurring assessment on the true
| value basis Congress passed the ac,
of July 1, 1902.
Not Hasty Legislation.
r respectfully submit to the commit.
tee that an examination of this act
does not lead to the conclusion tnat u
was a hurried piece of legislation
hA ttnr
hill for the fiscal year ending June
80, 1903, but it will be iouna Ina ina
i section to section OF that act com.
| nrises a very comprehensive plan o.
| TAXATION of real estate. taxation OF
personal property and license taxes.
sonen dhe tsa excHeU" ssW Of the District will be
Found in section 6 Of the act of Con-
gress referred to Section Z comprises
fortyeight separate issnse Raeaseafpns faxes The
matter contained in this tax LEGISLATION
was the subject of great consideration
by the District committee Of the senate;
Prior to. to the ,at passage gscb OF n am @ speak X
snp by express statutory enactment
Congress had fixed the basis Tor real 1 es-
tate assessment in this Ristric. M at .;ne ine
in existence. the Congress OF the Umted
States deliberately passed section OF
the act of July 1. 1902. which, on tnis
subject matter, Icdu5.
Act Of July l, 1902.
""rhat hereafter all real estate in the
district of Columbia subject to taxation,
| Including improvements thereon, shall
he assessed at not less than two-thirds
Of the true value thereof, and shall be
taxed one and one-half per centum upon
the assessed valuation thereof.
II cannot presume that Congress want.
ed to do an entirely useless thing. Ii
it was the intention of the Congress
fmII value, then why legislate? The
LEGISLATION then In existence so pro-
vided. There was no common sense Tor
9n uness ss0'sor
;~tanded TO change the then existing
im.Isc ha sis. Congress- did legislate.
II am not unmindful OF the 1ast Ihat
the act provides that real estate shall De
ossosaed at not less than two-thirds of
SC true value l believe that the words
mot less than were used by Congress to
indicate that 1t was Its desire that real
aetate he assessed on basis equal to
tha+ which Congress was providing as
the basis Of the assessment OF personal
nroperty, and that those words were also
nsed to indicate clearly that that was to
ha q rninimum, that assessments were not
- eo below l also believe that Con-
eress legislated for the purpose OF des-
Iirnating for the guidance OF the assessors
What the basis OF assessment should
be-"
"Not Less Than"
"As to what construction should be
given these words not less than / am
| advised that when we seek for judicial
construction to throw light on this ex-
preston of Congress the only case that
:. to be found in the federal courts is
that of simpson vs. Pond. % Fed. cases
,o1 102. in which the court had before
II the act OF Congress passed In 1912, pro-
y,dine a certain penalty of not less than
e,ory for the ofTense Of marking the word
snotent. on unpatented articles. The
| arn,,rf held that this should be construed
- racuire a penalty Of 800 and no more.
d Ma-e xUe have q construction by United
c.otee fudge Of the identical language
sd in section s of our tax law OF 1902,
nT that construction Of that language
o. The construction which the assessors
have been giving II.
.T AZ not now believe that Congress
Intended that the assessors should have
the bower to range in their assessments
from two-thirds to full value. Can 1t be
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