Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-03-07
Nowhere Is "FuIP' 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,
BY THEODORE w. MOVES.

NO. XII.
BY THEODORE w. MOVES.
The vicious assault by the
House District committee now in
progress causes the hercest fight
ing in the battle over square deal
for Washington to be shifted for
the moment to the House end OF
the Capitol.
The George taxation bill COM
bined with some admirable pro-
visions to secure more uniform,
more frequent, more thorough and
more accurate assessments, the
dangerous proposition of an in
crease OF the assessment standard
from the two-thirds to the full
valuation basis, and the unsettle-
ment of the tax-rate with the sug-
gestion of its possible reduction
by one-third.
The George bill thus proposed
that the Districts tax-burden
should be 100 by 100 instead o.
6675 by 1a=Ioo. The House Dis
trlct committee says that the as
sessment may be increased at
pleasure. but the rate must not
be decreased, and thus fixes the
minimum local tax-burden at
100 by IH=I5o, 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-
dunn instead OF the existing terms
of Tweedledee, provided the tax
burden itself is the same in the
two cases. But if Tweed1edum
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, tine
full valuation and rate unsettle-
ment provisions have been con-
verted by the action OF the Dis
trict committee from a blessing
into curse. All advocates of the
George bill who are sincere in
their protestations OF an absence
of desire to swell District taxation
fifty 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
tions which promise uniformity
and accuracy of assessments on
the present basis.
Uniformity can be as readily
secured by using the Is basis Of
assessment as by using the So
called full valuation basis. and
uniformity is the only vital essen
tial OF a Just assessment.
Full valuation for assessment means
full and true valuation for sale nowhere
In the United states. Reports to the
census of 100 per cent assessment
cent valuation betsSe buyer and seller.
are false and misleading. Failure to ap-
precinte this fact is all that has pre-
vented quick and full Recognition OF
ton realty in comparison with that OF
other cities. The same failure In re-
apousib1e for the determined efforts to
raise Washin1tOn's assessment basis
to the sO-caIled full valuation. even
though that change threatens or makes
certain q 80 per cent or q 100 per cent
increase of the already heavy burden
of taxation.
Except In n few cities Of the states
OF Minnesota. WashingtOn and Wis
cOnain the ceDsus-reUorted relations OF
Incorrect by the census authorities.
They are the Kuesswork Of municipal
ofhcials, Influenced by q natural Inn
pulse to eYaGEerate the reported per-
centaEe relation. since these reports
are inaccurate and misleading, the CEN
aus calculations OF tAx-rate true
NabuatlO0 DaSe0 upon them are t01nteO
with the same error, and are absolutely
worthless as . measure Of the COM
paratiSe actual tax-burdens. The CEN
sus authorities make clear the unre-
liability of these statistics and of the
differences and deductions from them.
The only reliable measure of conn
parative tax-bufdens IL the per caplta
tax-levy.
If the taxpayers of community have
absolute control of the tax-rate and that
rate is flexible and easily and quickly
altered. it is entirely immaterial. so far
as the community is concerned. whether
the assessment is at nominal full valua-
Iion. or two-thirds. 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-
duce the amount of money required to
meet the municipal expenses Under these
conditions the nominal 100 per cent valua-
ton is the simplest. since it must first be
asceftained before the fractional bases
can be calculated.
But the conditions which prevail in the
District remove IL from the category OF
CONTINUED on Ninth Page.)