The Washington herald., 1915-12-12

and Georgetown Street Railway Company
wrote the committee letter from which
the following II an extract johnson Re-
port. p So:
II have been familiar with every as
sessment made In Washington for the
past thirty years. and there has never
been one which was not viciously de-
fective. bearing severely on some, Who
were generally the poorer class with insx-
pensive improvements, and favoring the
richer with large and important build
ings."
NJ own experience with Washington
assessments extends over q period of
thirty three yars. from 1852 to 1915, and
repeat and indorse Mr.. Phillips de-
nunciation, as true at all times and true
today.
Mr.. Z. w. Oyster Densunees Assess.
nent Of 1895.
Let me call a leading witness, Mr.. e.
w. Oyster. now q member Of the Board
Of Assistant Assessors of Real Estate.
In an extended article in. The WASH
ington Times of Sunday. January q.
1906. nine years ago, Mr.. Oyster re-
viewed and denounced the vicious and
inequitable character Of the assess
ment of real estate under Assessor II.
H. Darneille. I quote the following
extracts from his valuable and inter-
esting communication:
"AlleEed Outrageous Discriminat tion.
But great as are the in
equalities In the assessments of i'm
pIpvements, the inequalities In the as
sessments of land in dinerent sections
the same locality. are very much
greater. and the discrimination In ia
vor Of the land speculatoS as against
the home owner AMI home seeker Is
simply outrageous.
Land Salses in washinxton.
The value Of the land in the Dis
trict Of Columbia Is probably as per
cent. certainly not less than two
thirds. of the total value of land and
improvements, and should therefore
bear not less than two-thirds of the
tax on real estate. The total assess
ment on this class of property Is $685.
4S1 1856, the assessment on land being
$136.s43.41s, on improvements $l02,-
61s,5S6. Had land and improvements
been fairly assessed in proportion to
value the assessment on the land
would have been not less than $751;
s41.324 and on improvements not
more than $7s.s2o.ss1.
The discrimination against i'm
provements and in favor Of land could
not be justified at any time, and sure
ly cannot be justified now, as the law
under which the present assessment
was made provides that hereafter all
real estate in the District Of Column
bia subject to taxation. including i'm
provements thereon, shall be assessed
at not less than two-thirds Of the
true value thereof and shall be taxed
L. per cent upon the assessed valu-
alton
THE law is both positive and clear
and was intended to prevent In the
future the unjust discrimination in
favor Of land-grabbing syndicates.
spectators and monopolists. Had the
assessors obeyed the law in making
the assessment of real estate for the
next three years. improvements would
have been assessed at about $125,o00.-
900 and land at about $4,000 900. This
would have produced, at $1.50 on the
800. $7,5oo.ooo. or about double the
amount desired to be raised from that
class of property.
"Should Have . Square Deal.
AN assessent Of one-third the true
value of land and improvements-say.
s1s7. 500 900 on land and $s2. 800 900 on i'm
have raised a larger
revenue than will be raised under the in
equitable assessment made for the next
three years. Such an assessment would
probably raise howl from those who are
holding vacant land out Of use for specn-
lative purposes. but should. and no doubt
would meet with the approval of all own
ers Of improved property who believe in.
the principles of Justice and a square
DEAL
less than two-thirds the value Of both
land and improvements is based on actual
sales In different sections Of the District
in comparison with assessed values. a
Government Purchases.
For instance. the Government paid
five and half times more than the as
for the land on which the new
Government Printing ONCE stands, and
three and half times more than the as
sessment for the land on which the House
and Senate buildings are being erected.
The assertion Is frequently made that
the price paid for land by the Govern
nent Is not a fair test OF true value, for
the reason that the United States Is al
legged to be more generous in the pur-
chase OF such property than private par.
ties. However that may be in other
cities. the facts do not sustain that con-
tention in regard to the District of CO.
Gland valaes.
"A comparison OF the assessments with
the selling prices Of land will convince
any fair-minded person that the above
examples arc not exceptions to the gen.
eral rule-that Is. that the selling price OF
land in the city. which must be some
where near the true value. Is not less
than from two and half to four times
the assessment ON II. and that large and
expensive improvements are assessed at
from 10 to 20 per cent lower than small
ones in proportion to value s'
The conclusions as to the character of
District assessments reached by Mr..
Oyster In 1906 have been arrived at by
every fair-minded investigator before
and since. Mr.. Oyster figured that one
third Of the true value Of privately own
ed and taxable District lands in 1906
was 3lS, 500, ,000 indicating a full value
of SIS, .00o which, on a two-tliirds
basis should have been assessed at sa75.-
100000.
ter stunbles.
Seven years later. Mr.. e. w. Oyster.
then and now assistant assessor. partici-
pates in the triennial assessment Of
ls14-15. which produces on the two-thirds
basis an assessment Of land values OF
seo6 .315. Indicating q full value of
$a1., ,l27.sT q drop from Mr.. Oysters lso6
two-thirds estimate Of S1a.sllss5. and q
drop from his 1905 fun valuation Of $780,