Evening star. [volume] (Washington, D.C.) 1854-1972, 1917-12-03


and Railway COMPANY, at per
cent on gross earnings. $4,000. 4As.a2
s1os. ea Dah a per cent o ia. so4s2
sro.. 'U EARNINGS a. pl ... " 1A.lo71s
gross receipts " ~. 2o7. ee4.s 90
per cent on gross earnings from ..- 40
condu1ts ..-..-.... .............- 4sO.o<
,..,s sss.l III, .,., ;s;s g ss e. g
The personal property tax under tho
by tax on intangible personal prop
erty as provided in the act of Congress
approved March 8. 1917.
Vault Rentals.
In the District appropriation bill APP
is provided that hereafter the Com
missioners of the District Of Columbia
are authorized and directed to assess
and collect rent from all users OF space
occupied under the sidewalks and
streets in the District Of Columbia,
connection with the business of said
users" No machinery was provided
for carrying out the requirements OF
this law. and committee. consisting
of the assessor, assistant corporation
counsel and chief clerk of the engineer
department. was appointed on Septem-
Der 20. 1916, whose duty IL was to re-
port on the manner of collecting the
vault rent. Acting on that recon-
m endation. the assessor obtained from
most Of the users of vault space
sworn statement as to the amount of
space occupied. and in cases where re-
turns were not made. measurements
were made by the employees Of his
office. and bills Immediately rendered
in accordance with a certain formula
recommended by the commission. This
formula provides that the rental shall
be obtained by taking the area of the
vault multiplied by the square-foot
assessment of the adjoining lot. and
this amount by fve-tenths of l per
cent. the minimum rental to be IS.
AS a result. 469 bills were made out
space. and about 40 per cent of these
bills have been paid. The total amount
of the rent assessed is s18.5SI 60. and
about 80 per cent OF this amount has
been collected. Many. Of the bills have
been delivered several times in an. en-
deavor to collect the remaining amount,
and the last bills delivered were hand
ed to the users with the information
that If not paid Immediately the cor
poration counsel would be asked to en-
force payment.
On March %. 1917. statement OF
the case was forwarded to the cor
poration counsel. and on April II fol-
lowing he reported that he had entered
counsel representing the Retail Mer-
chants Association and others for a
test case. AS the law does not provide
for any mode Of collection. the Dis
trict is obliged to resort to suit.
In the deficiency act approved April
H.. 1917. there was provision for
the employment of field party and
incidental expenses in making survey
and computation felative to vault priv
ileges. $4,000" AS a result the as
SCISSORS Office has set of maps and
complete data relating to vault spaces
in the District Of Columbia.
Licenses.
During the year ended June 80, 1917.
the assessor issued S,S13 miscellaneous
licenses. amounting to s1os,s5s.73, a
slight decrease compared with the
previous year. During the same period
269 barroom licenses were issued.
amounting to $403,580. and eighty mine
wholesale licenses. amounting to ST.
goo. making the total receipts from
liquor licenses, $474,700.
The District of Columbia appropria-
ton bill approved March 3. 1917. pro-
vides that 'all the authority. duties.
discretion and powers now vested by
law in the assessor of the District of
Columbia with respect to licenses and
the issuance thereof shall. on and after
July ], 1917. be transferred to and vest
vided for in this act"
The same act also provides that ION
and after December 81, 1917, all IL
censes, including Identification tags
and registrations for motor vehicles
heretofore granted shall expire and be-
come null and void. and on and after
January 1. 1915. there shall be charged
annually for the licensing and regis
tration of motor vehicles the following
fees. which shall be paid annually to
the collector of taxes of the District of
Columbia. and which shall include
registration and the furnishing Of an
identification number tag: IS for each
vehicle of more than twenty-four
horsepower and not exceeding thirty
horsepower: $40 for each vehicle of
more than thirty horsepower; 50 for
each vehicle of twenty-four horse
power or less. and 81 for each motor
cycle or similar motor vehicle"
When this law becomes effective it
would seem unfair and unnecessary
for revenue purposes to continue the
personal tax of ~ per cent on the
true value of the automobile, and it is
recommended that such tax be abolish
ed; besides, the adjustment of the tax
time that can be put to advantage
along more important lines.
Collection of Taxes. 49,:
The Office of collector of taxes was
peculiarly fortunate last year from the
standpoint of legislation. In 1916 leg
islation was asked for whereby ' the
posting Of the accounts of all tax ledg-
ers would be transferred from the as
SCISSORS office to the office of the col
lector Of taxes. where it properly be-
longs. Congress enacted such legisla-
ton, and it is believed that the results
will be gratifying. The collector of
taxes has been busy for some months
preparing to effect this change. and all
erly carry out the law. Fourteen
clerks have been transferred to this
department from the assessors office,
additional space has been given. and
the taxpayers will from now on be able
to obtain their bills for current real
in the same Office. Clerical mistakes
will consequently be minimized. du-
plicate payments reduced. and indivif-
ua1 responsibility on the part of the
clerical force can be more readily es-
tablished.
A law substantially as recommended
by the Commissioners at the last two
holder of a tax title to real estate to.
at some time. be able to go into a court
Of equity and seek settlement, where
all parties concerned may present their
claims and have them adjudicated.
should be enacted. Without such
meditated evasion of tax payment on
the part of individuals who are willing
to enjoy all the privileges and protec-
ton Of government and escape the
burden of taxation.
Disbursing Office.
The discussing office expended dur