Evening star., 1913-12-03
SUMMARY og COLLECTIONS.

on account Of
Special reimbursable taxes ..... 21S 15
Penalties and interest .......... 45So2 RI
Miscellaneous collections. 1.o1Ot4s S2
Total 10 general fund. .......... s.. .2s-' 80
Special and trust funds. ......--.- 1.554 3s1 -
Repayments to appropriations. 22i1S-O2
Miscellaneous receipts. United
s,a.es ssrrsrate ......se1 50 1871 1si 30. 30. 90 90
Increases for Fiscal Year 1918.
on account Of
Psr.asal psa.as Iates iases tiaesses......s - "a "a
Penalties and interest 3.15s.99
s294 137 75
Decreases 10 general fund
on account Of miscellan,
Special reimbursabIe taxes. os5. 40
Total increase to general fund s22e. .s27.5 81
Special and trust funds ..sl5I 1861
Miscellaneous items tsper.
fd.t United States 1.5.a3s5s
Total increase special and
trust funds. etc -S1.oSc-<S
Aggregate ACKNOWLEDGEMENTS. $o12fiS.so
Decrease. repayments 10 approprla-
atons l49a2.4s
xet Increase e.. $40. .411.3s
No municipality can exist without reve-
nue. All property owners should VIII
ingly bear their just proportion OF the
burdens of government and not seek oS
some technicality or law point TO escape
the payment of taxes legally levied ana
thus place greater burden upon the
prompt and conscientious taxpayer. Prop
erty owners who through stress OF cir
cumstances are forced TO let their taxes
become overdue should receive the great
est sympathy. but the habitual tax delin-
uuent is not entitled TO lenience.
The present tax sale law. by its opera
ton, materially reduced the arrears OF
realty taxes due the District, but it is de-
fective in many ways. One OF the defects
is the fact that il does not provide that
tax lien can be enforced in the courts
Of the District. At the present time the
District holds many tax liens. but it is
powerless 10 go further in the way of
collecting the taxes due for the reason
that the District is unable to go into the
courts 10 have the matters adJudicated
This condition enables property owners TO
avoid the payment Of their taxes While
ST the same time they enjoy the posses
sion thereof and income theTefrom.
Need of Legislation.
Legislation of some kind should be Sc
cured which will put the District of Co
lumbia in as fair a position 10 collect its
revenue as is the case in nearly all other
jurisdictions. The District should not be
compelled 10 depend upon outside pur-
chasers of tax certificates 10 collect its de-
lin9uent taxes. If legislation can be pro-
cured by which the District could enforce
its tax liens in the Equity Court this con-
dition would be met. and the District
would be BILE to take care of its arrears
of taxes without the help Of investors in
tax liens.
The collection of realty taxes in arrears
and penalties amounting to Stos. 2292 Us dur
ing the past year was very satisfactory.
Some large accounts were paid. The
courts adjusted the taxes on the service
pipes and meters of the Washington Gas
Light Company and the Georgetown Gas
Light Company, and they were paid.
There is still standing on the books of
the collector unpaid taxes assessed to the
Washington Terminal Company and the
Baltimore and Ohio Railroad Company for
the of certain streets and public
space which were abandoned for their
benefit. As the collector has exhausted
all the means at his command 10 collect
these taxes. some drastic measures should
be taken 10 enforce their payment