Evening star., 1914-10-10
URGES EQUITY RECOURSE
TO SETTLE TAX SALES
Collector Prince Attacks B. & 0.
and Terminal Companies for Re-
fusing to Pay Assessments.
Suggests Revision of Law So as to
Force Adjustments of Title
Holders in the Courts.


laws. which will enable the District
to property to seek settlement in a
court of equity. is urged in the annual
report of Ben L. Prince, collector Of
taxes of the District of Columbia.
The report attacks. the Washington
Terminal and Baltimore and Ohio rail-
way companies for alleged stubborn
and avowed refusal to pay the taxes on
property owned by them during the
period from 1910 to 1913. The amount
in arrears is said to be $53,35424
THE very fact that these companies
are able to defy the District authori-
ties exhibits the only weak point in the
law, so far as the District of Columbia
is concerned" states the report. This
weakness is the inability of the District
or any holder of tax title to the prop
erty to go into court of equity and
seek settlement, where all parties con-
cerned may present their claims and
have them adjudicated.
Il am very much inclined to believe
that such law would, in our tax sales,
encourage healthful competition on a
legitimate basis among those who have
money and are looking for a means of
investment where it would be thor
trict would in every way be protected
Otherwise Law Is Approved.
Aside from the tax sale feature. Mr..
Prince points out that the Districts
real estate tax law is operating satis-
factorily.
"A law which can cover a period of
fifteen years., he says. with uncol-
Iected balances amounting to less than
900 out of total tax levy of more
than $46.000.000 cannot be severely
criticised from the standpoint of pro-
lection of the municipality in which
1t operates The present tax law. from
the years 1895 to 1910. old this for
the District of Columbia
From 1910 to 1913. inclusive. out of
a levy of $1S,72O. 1852 there is still un-
collected $76,643.15, the large balance
being occasioned by alleged unpaid
accounts charged against the Wash
ington Terminal and Baltimore and Ohio
railway companies.
Would Exempt Less Than 81 900.
Suggestion also is offered by Mr..
Prince for Strengthening of the per-
sona1 tax law. He proposes exemption
from taxation of owners of less than
$1,000 worth of personal propertx
'sThe man able to own and owning a
| large amount of household furniture
claims his exemption of $1,000 on his
household furniture while the poor fell
| low who gets no benefit from this ex-
empt1on must pay taxes upon a few
hundred dollars worth of merchandise
or stock from the fruits of which he
ekes out an existence for himself and
family, the collector points out "Tha t
| is the human side of the question. The
practical side of it from the stand
point of revenue for the District of CO.
lumbia will show that a very small
amount is received when you count the
cost incurred by the two tax offices in
assessing and collecting"
Other suggestions contained in the
report are for annual, instead of per-
manent. registration of motor vehicles
and the licensing of water craft The
report shows that the total tax collec-
tions Tor the year amounted to $685.
149.O3. decrease of $133,12L84. There
was an increase in personal taxes of
$34.01s-21, which increase, it is stated.
would have been much larger had sew
eral large accounts pending for adjust
ment been settled