Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-05-13
FULL VALUATION
FALSE PRETENSE
Nowhere Is "FuIr' Assessment
Valuation the Same as True
Selling Value.
FULL VALUATION AND
DOUBLE TAXATION
Reported Relation of Assessed to
True Value Worthless as Factor
in Measuring Comparative
Tax-Burdens.
NO. XII.
March Z. 1914.

progress causes the ticrccst fight
ing IN the battle over a square deal
Tor Waslineton to be shifted for
the moment to the House end OF
the Capitol.
he George taxation bill COM
b1ned with some admirable pro-
VISIONS TO secure more uniform.
more frequent, more thorough and
more accurate assessments. the
dangerous proposition OF an in
crease "t the assessment standard
from the tWo-thirds to the full
valuation basis, and the unscttlc-
ment of the tax-rate with the sus-
Sestlon OF its possible reduction
by one-third.
The George bill thus proposed
that the District 5 tax-burden
should be 100 by loo instead o.
6o23 by f1a-Ioo. The House Dis
trict committee says that the as
sessment may be increased at
pleasure. but the rate must not
be decreased. and thus fixes the
minimum local taN-burden at
100 by 1870. or an increase Of
so per cent over the present bur
den and that proposed by the
George bill
The District will not object to
the statement of its tax-burden
in the George terms of Tweedle-
DUN instead OF the existing terms
of Tweedledee. provided the tax
burden itself is the same III the
two cases. But ii Twecdlcdum
means an increase Of that burden
by fifty or one hundred per cent,
then Washington respectfully but
firmly insists upon its desire to
retain Tweedledee.
Since the George bill. as it IS
now explained. proposed only an
equitable readjustment and not an
increase OF District taxation. the
full valuation and rate unsettle-
ment provisions have been con-
verified bv the action OF the Dis
trict committee from blessin.
into curse. All advocates of the
George bill who are sincere in
their protestations OF an absence
Of desire to swell District taxation
hftv or one hundred or two hun
dred per cent should repudiate and
abandon the full valuation pro-
posal. resist on principle all the
tax-increasing and new tax pro
visions OF the amended bill. and
concentrate upon and push to
enactment the George PROPOSE
tons which promise uniformity
and accuracy OF assessments on
the present basis.
I niiormitv can be as readily
secured By using the =; basis Of
assessment as BY using the So
called, full valuation basis. and
uniformity is the only vital essen
iial OF a lust assessment.
Full valuation for nssessment means
full and true valuation for sale nOwhe
In the United states. Reports to the
census of n 100 per cent assessment
valuation. II construed TO mean 100 per
cent valuation between buyer and seller.
ere false-aud misleading. Failure to APP
t.. hat Ia
vented quick and full recognition of
the gross OXeraSsessment of Washing
ton realty in comparison with that OF
other cities. The same failure Is re-
~p0nsibIe for tho determined efforts to
raise Washincton'~ assessment basis
to the sO-raIled full valuation. even
though that change threatens or makes
certain 30 per cent \ 100 per cent
increase Of the already heavy burden
Of taxation.
Except in n few cities Of the states
of Minnesota. Washington and Wis
cousin the rensus-reDOrtcd relations of
Incorrect by the census authorities.
They are the &ucsswork of municipal
officials. Influenced by a natural inn
pulse to exaSGerate the reported per-
centaEe relation. since these reports
are inaccurate and misleading. the cen
Sn< calculations of taN-rate on true
valuation based upon them IRE tainted
with the same error. and nre absolutely
worthless rs n measure of the com
Rar1tiSc actual tax-burdens. The cen
su~ authorities make clear the unre-
liability of these statistics and Of the
differences and deductions from them.
The only reliable measure of COM
parafive tax-burdens Is the per capita
tax-levy.
If the taxpayers of a community have
absolute control of the tax-ratc and that
rate is flexible and easily aud quickly
it is entirely immaterial. so far
as the community is concerned whether
the assessment is at nominal full valua-
ton. or two-thirds. or one-half. or one
quarter valuation. provided this basis is
applied with absolute uniformity to all
property. The taX-rate goes up or down
In inverse ratio to the assessment TO pro
ducc the amount of money required 10
meet the municipal expenses. Under these
conditions the nominal 100 per cent valua-
ton is the simplest, since il must first he
ascertained before the fractional bases
can be calculated
But the conditions which prevail in the
District remove it from the category of
cities in which this slight advantage Of
fun valuation over other valuations is
enjoyed
The taX-rate is not fixed by the tax
PAYERS. hut hy Congress The amount
If money IT, lie raised through the local
taxpayers contribution toward National
'ap.al maintenance iS fixed. not by those
taxpayers. hut bv Congress. The nation.
thron;sh Congress, viii not as 2ns IS il
in National capital mainte-
nance and upbuildnc. surrender the
power TO fix the rational and local con-
trihutious for tic canitalS i!pkeei'. and
10 this end To determine the tax rate
II is proposed by the fun valuation hill |
.n unsettlc the tax rate and to give the /
power to the Commissioners t" alter it |
from year to year. the suggestion by in |
ference being that al decrease in case |
he fu,l valuation is substituted for the !