Evening star. [volume] (Washington, D.C.) 1854-1972, 1915-10-29
and its assessed valuation of se.177,-

| 4So,bZ9.
| Evidently Mr. Browne does not value
| Washington in this estimate in accord
| ance with the standards of valuation
used in other cities. The underassess-
| ments alleged by Mr.. Browne relate to
| ground values AS a loyal single-tax-
l.er Mr.. Browne thinks that all such
values so far as private ownership IS
| concerned are rightfully so excessively
| assessed and taxed as to bring about
| confiscation by the state. Mr.. Browne,
| as a Single-taxer, estimates ground
| values naturally on this conf1scatory
basis. and his STA. 100000 estimate for
Washington is obviously confiscatory.
Why should not Mr.. George drop Mr..
Brownies contention of fabulous realty
values in Washington, cut out the full
valuation proposition as unnecessary
and injurious under existing conditions.
and work vigorously for those propo-
Sitlons of the George bill dixie that for
more numerous assistant assessors and
more frequent assesSments). which
promise greater uniformity and equal
ity of assessment for the distinct
benefit of all the people of Washing
ton?
Uniformity and equality of assess
ment can be secured just as easily un-
der two-thirds nominal valuation as
under a nominal full valuation. The
latter is ascertained primarily in both
cases. To fix the former standard one
divides by three the full valuation and
multiplies by two. If the full valua-
ton is accurate and uniform, the two
thirds valuation is equally accurate and
uniform, unless one makes an error in
dividing by three and multiplying by
two.
Mr.. George and many other single
takers affirm that they do not wish to
increase local taxes or to destroy the
act of 1878, but to cure inequalities in
assessment and taxation and to read
just the tax burden so that naked land
with it's unearned increment, shall bear
4 larger share.
Since a lowering of the tax rate is
clearly not to be secured. the full
"aiuation proposition. coupled with the
assertion that such full valuation is
$l44.00e.ooo. means an inevitable dou-
bling of the local tax burden and the
smashing of the act of 1878.
If Mr.. George will now put aside the
Browne appraisement and the full-val-
uation proposal and push the other
propositions of his bill which seek to
bring about more frequent. more thor
ough. more accurate and more uniform
a assessments, he will cease TO terrify
the local community and will be hailed
as Il public benefactor. He will also
accomplish much practically in the new
appraisenent for the advancement of
single tax principles by a gradual
shifting of the burden from realty i'm
provements to ground values.
At this hearing the citizens COM
m4tee has attacked this S744ooo.o 900
valuation OF 1912 and has endeavored
to show the unsoundness of the
foundation of the few specific cases
of valuation and assessment from
which Mr.. Browne generalizes to the
extent of Sz44.ooo,ooo. Mr.. Browne
has accepted full and sole response
bility for this valuation and de-
tends it
This issue is OF vital concern to
Washington, and should be decided
separately from the other issues,
however serious and important the
latter may in the joint fiscal COM
mittee's opinion turn out to be.