Evening star., 1915-02-09
URGE NEW SYSTEM
FOR PERSONAL TAX
District Officials Would Ex-
tend Time for Return and
Abolish PenaIty>
ASSESSORS ARE DECLARED
TO BE OBEYING THE LAW
Manifestly Impossible, They Say, to
Make Adequate Inspections With
Present Force.

Extension of the period in which re-
turns are required to be made by tax.
payers regarding the value Of theil
personal property and abandonment OF
the present system compelling the levy
ing of 20 per cent penalty in the case
OF failure to make such returns are the
principal changes which local official,
would like to see made in the Dis
trict's personal tax law.
Property owners must make returns
on their personal belongings during
July of each year. Assessor Richards
is of the opinion that this time should
be extended, and has so recommended
in several annual reports
1t also has been proposed that in
| stead of assessing penalty for failure
TO make returns better plan would
be to give a rebate to owners who
scribed by law
Page Plans an Inquiry.
These suggested reforms. District Of
| fcials hope, will be considered by Rep
resentative Page, chairman of the Dis
| trict appropriations subcommittee, who
has intimated to the Commissioners his
| intention of investigating the personal
tax law with the object of Offering
| amendments to it should it be found
! that the law is deficient and respon-
| sible for the bulk of complaints made
! regarding the assessment and collec-
! tion of personal taxes in the District
| of Columbia
Following up Representative Pages
methods" now in vogue in the levying
| of this class of taxes, Herbert ].
Browne. realty expert employed by
the House District committee. in an
! address last night at the Public LII
| brary before the Woman's Single Tax
Club and the Tax Reform Association
| of the District, declared that the en-
| tire personal tax situation here is a
| farcical one.
Oyster Defends Assessors.
| Mr.. Brownies statements were an
swered by Z. W. Oyster, member of
the board Of assistant assessors, who
asserted that the conditions complained
of were no worse here than in other
cities and he doubted II any munich
pality could make a better showing
with respect to a fair and equitable
assessment and collection Of personal
taxes. The assessors Office Is enforcing
the law that has been given it by
Congress and if there is any ground
for criticism the law should be changed.
Mr.: Oyster pointed out.
This position is taken generally by
District officials and those who are IA
| niliar with the workings of the as
SCISSORS office. 1t is believed that ex-
animation of the personal tax law will
show that this Office is enforcing the
law to the letter.
Representative Pages principal criti-
cisms are that inventory blanks are not
furnished generally to taxpayers and
that the assistant assessors in arriving
at the value of personal property con-
tanned within building upon which
no return has been made resort to
gueSSwork.
1t was pointed out at the District
building today that when the personal
copies of a circular explaining the re-
QAirements of the law were distributed
by the police. Since then the Office has
not sent out notices that an assessment
is to be made. as the law does not re-
Quire this being done. Neither does it
require the distribution of inventory
blanks except upon request.
Provision of the Law.
The provision of the law governing
this feature is as follows:
when said schedule is ready for de-
livery, notice thereof shall be given by
the assessor by advertisement for three
of the daily newspapers published in
said District, and q copy of said sched-
ule shall be delivered to any citizen
applying therefor at the office of the
This requirement has been followed
strictly. Requests for inventory blanks
made in person or by mail or over the
telephone have been Immediately COM
piled with, but in no instance, it is
stated, have blanks been sent out ex-
cept upon request
Two duties annually face the as
SCISSORS office. One is to inspect the
reject those in which the amounts given
are believed to be less than the value
of the property upon which the levy
is made. The other is to make an
upon which no returns have been made
by the owners. In the latter class of
cases the law requires the imposition
of 20 per cent penalty
In such arbitrary assessments the
board purposely places the amounts
high with the object of inducing pro-
tests from the owners. This is said
to be the only way in which the
assessors can arrive at the approXi-
mate value of given piece of prop
by the owner during the time set aside
for the filing of such returns
Rejected 5000 Returns.
Last July about 5000 returns were
made and approximately 5000 Of this
number were rejected. Notice of fail
ure to make returns is now being sent
out to approximately 10000 taxpayers
all of whom are liable to the 20 per
cent penalty prescribed by law. The
board of review will hold daily sessions
until March for the purpose of hear
ing appeals in these cases.
A majority of the reflections this year
grew out of the returns made on jew
eIry which, under Il regent decision of
the corporation counsel, is taxable as
personal property. Where the returns
on jewelry were considered reasonable
the board accepted them without ques-
ton but In other cases where it was
thought the amounts given were alb
surdly small the returns were rejected.
Returns on jewelry showed a total
valuation of 100000, which would
make an increase in the personal tax
collection of about 50, 200.
Suggestion that the sending out of
inventory blanks should be made COM
pulsory would not, If carried out, ma
terially remedy conditions. it is be-
iieved. Local officials point out that
under such ARRANGEMENT many