Evening star. [volume] (Washington, D.C.) 1854-1972, 1919-12-15
SHOWS D. c. TAXES
EQUAL TO LEV|ES
IN OTHER CITIES
Comparison Made of Munich
palities Approximately of
Same Size.
AlF-AND-HALF SYSTEM
DEFENDED BYT. w. MOVES
Herbert ]. Brown, at House Com
mlttee Hearing, Attacks the Dis
trict Assessors Methods,

trlct Assessors Methods.
Detailed evidence gained from a
careful study of the official tax COM
pllatlons made by the census bureau
the authoritative governmental
agency, covering large number of
the big cities of the country and Civ
/ ing specific figures for certain cities
Ur approximately the same size as
washington, showing that the resi-
dents of the National Capital are bear
ing as heavy tax burden as other
ciies OF similar size and environment
was iald before the House District
COMMITTEE today by Theodore w
Mapes bill to abolish the half-and-
nalr system of financing the National
capital. Mr.. Noyes resumed his state
ment regarding the tax burdens on
RESIDENTS OF Washington as fairly
compared with people in other COM
munities throughout the country,
Col A. 5. Worthington also repre-
se,ling the District residents has
asked to be heard for bout two hours
curing the afternoon session.
/ A vigorous attack on the District
assessor and the way in which his
once is conducted was made just be-
iore the close of the morning hearing
by Herbert J. Brown. the first wit
| iiScS III SuppoTl OF the Dill.
At 1915 the hearing was adjourned
until O'Clock, when Mr. Brown will
resume.
Only three members of the House
District committee were present to-
| day when the hearing was resumed on
the Mapes bill to abolish the half-and-
half system of financing the National
capital These were Chairman Mapes
or MICHIGAN and Representatives Ian
| ham of Texas and Burdick of RHODE
Island. A little later Representative
Drane of Florida, Woods of Virginia
and Zihlman and Benson of Maryland
came into the hearing.
Resuming his statement. Mr.. Noyes
pointed out that the census compari-
sons. whether in the bulletin of 1918
or in Mr.. Grogans compilation based
upon the bulletin, assume that the
only reliable standard of measuring
is the tax levy or total tax receipts.
the dollars actually raised by taxation
and the per capita tax levy or per
capita tax receipts. which for con-
venience OF comparison distribute the
total tax burden among the persons
constituting the taxed community and
ascertain the individual average pay
ment.
Assessment Alone Valueless.
I'm calculating the actual tax bu~-
den." he said. 1.-The assessment alone l.
of no value. The tax rate alone is OF
no value. and the application TO the
tax rate of either the legal basis 90
assessment or the unreliable reported
relations of assessed to true value t.
measure comparative tax burdens
gives results that are confessedly en-
| roneouS.
"A yardstick made up in part upor
reliance on the guesses of relation of
assessed to true value fiuctuates in
| length in the different states-in Iowa
only about seven inches: in Ohio near
ly thirty-six inches-and is thus un-
reliable. worthless and misleading
| common standard of measurement
THE rate in most cities is merely
the percentage to be applied to its
assessment valuation to produce the
money which the self-taxi.e commu
nifty decides to raise and spend unor
| itself in that year. If it has applied
a high standard of assessment in val
uing property for taxation purposes
it's percentage rate to produce a cer
tain amount will be low. If il ha
applied low standard of assessment
it's rate to produce the same amount
will be high. In the Ohio cities. for
instance (as in Washington. the rate
is low and the assessment high. In
the Iowa cities the assessment is very
low and the rate very high.
"As the result we find the wides'
diversity of tax rate figures amonc
the cities of the country that II Il
possible to conceive. and this diversity
! ), L
uuence whatever. No one dreams o.
taking the tax rate alone as the
measure of comparative tax burdens
The proposition would reduce to abb
surdity the moment ii was practically
applied.
Depends on ofciais.
whether the combination of the
rate with the basis of assessment the
ratio either in accordance with the
law or the practice, produces re
4 nrse 1Av dc
liable standard OF COMPARISON aepenns
upon the closeness with which the
assessor adheres to the legal ratio or
the accuracy with which the city ON,
cial gueSSeS at and reports the actuai
extent or departure from the leSai
ratio. ez;r
of assessing bodies census reports
and comment experience ana KNOW
edge of human nature. all combine IN
the demonstration that as a RUE.
with few exceptions. no reliance
whatever is to be placed in claims or
full valuation for taxation purposes,
either in accordance with the LAWFUL
ratio or that reported in actual prac-
tice.
naturally. the most dependence
would be placed upon the truthful
ness of those who CAIN to obey the
law and follow the legal ratio. One IS
/ have already shown. thirty-four out
of the sixty-eiRht cities dncludine
w, shinpton) over 1000 900 in popula-
ton in 1915 admit that they have de-
narted in practice, some very greatly.
from the legal ratio. With the 500
legal full valuation means anywhere
from $50 to $50 in the different CITIES
Unreliable Guesses.
Going a step further. can we rely
upon the accuracy of the guesses con-
corning the extent of departure from
the legal ratio made by those who
have admitted some degree of de-
parture or the accuracy of the officials
of the thirty-four cities which claim
full valuation and adherence to the
legal rate? We cannot. The census
authorities slur the accuracy of these
REPORTS of the relation of assessed to
true value except in the case of some
cities in Minnesota. Wisconsin and
Washington state, in respect to which
the figures given were obtained from
the state tax commission and repre-
scented approximately the proportion
that the assessed valuation bears to
the selling value. the figures given
having been determined by critical
investigation involving a comparison
between the assessed valuation of
property sold and the consideration
received al such sales
The District assessor adopted in
1915 this approved method of ascer-
tanning the relations of assessed value
finite and exacting labor presented in
maps and tables comparisons of sale
prices with assessments in transac-
tions numbering over 1000. aggreEAA-