Evening star. [volume] (Washington, D.C.) 1854-1972, 1919-12-15

Ing over s34.0OO.000 and covering
every section of the city and every
kind of realty. The sales thus COM
pared with assessments were sc
numerous. so widespread and so varied
in character that they checked one
another and became typical
The result of this scientific method
of aScertaining the relation of assessed
10 true value was to prove that In
the District the assessment basis was
higher than the minimum legal ratio,
and reported ratio in practice. while
in the three states it showed that
the assessment basis was small
Traction of the true valuation.
Shall we disregard the real meas
ure OF tax burdens. the total and per
capita tax levy. commended as accu-
rate by the census authorities ana
apply to the tax rate this confessediy
grossly misleading factor of Calcula =
ton? The result will be worthless as
a measure OF comparative tax bur
dens
Quotes Census Bulletins.
MIR Noyes here put into the record
extracts from the census bulletins
covering this statement. lie pointed
out also that the census bureau en-
phasized the fact that =" WASH
ington assessment a nominal 90 y per
cent has meant an actual 40 per cent.
while in most other cities Il nominal
100 per cent meant an actual 90 per
cent and a nominal so per cent means
an actual % per cent as eNpIainii,S
the amazing discrepancies confront
ing one when Washingtons realty
assessment is compared with that OF
larger and richer cities
THE figures of comparative burdenS
resulting from use of this standard
of measurement" Mr.. Noyes explain
ed. ARE shown to be misleading ana
worthless. not only by the census a"-
thorities in discussing the basis on
admissions of tax officials in states
and cities. but by the SroteSque re-
suits which follow acceptance OF ihe
accuracy of the reports OF tne rela
ton of the assessed to true value anu
the attempt to use this false reported
relation as a factor in measuring COZ
parative tax burdens
Compared to IndervaIuatiOns.
cit NAV be noted" he said, that this
discussion involves the same factors
and follows the same line as the arSu-
ment that the assessors OF many olheT
cities have comparatively unoeIValueu
the value of the city'S realty Tor as
sesSment purposes. These gross under
valuations. treated as true Valuations.
are used on the one hand 10 demon
strate that Washington is the r1chest
CITY in the country, and the failure 10
confess these gross undervaluationS
in reports to the census is utilized 70
demonstrate that Washington is the
highest taxed of American cities.
Assuming that the reported passes
of assessment are accurate the as
SCISSOR reports in the taxed traction
of non-industrial Washington realty
values amounting to S6l5.26o.4l4 ON
the same assumption the Cincinnati
assessor reports in the whole or that
populous. wealthy and money-making
city, much larger in both area and
population than Washington, realty
values of $493,0s7.30o. or 122 million
IL,
Washington. The Newark assessor re-
ports 254 millions less of realty VAL
ues in that city than in Washington
The New Orleans assessor reports 800
millions less of realty values in that
city than in Washington. The Balti-
more assessor reports l43 millions
less of realty values in that city than
in Washington. The Milwaukee as
SCISSOR reports 143 millions less of
realty values in that city than in
Washington. The Buffalo assessor 80
millions and the Minneapolis assessor
191 millions less than Washington.
Relation of Assessed to True Value.
"Of course" Mr.. Moves explained.
''the reports of relation of assessed
to true value, which developed these
preposterous results, are false and
worthless. Instead Of Washington
realty being assessed at a two-thirds
late as compared with the same rate
in New Orleans and full valuation in
Newark, the true relation Will place
Washington at a comparative 100 per
cent and the other cities at small
fractions of full valuation"
Mr.. Noyes here inserted into the
record Of the hearing a table showing
the reported 100 per cent valuation of
Washington's realty with those OF
other cities, all except Baltimore APP
proximating Washington in size and
all larger than Washington.
"Analy|1fs of taxable realty in nom
commercial, non-industriAl Washing
ton and in the great and rich COM
mercial and industrial cities with
which Washington is oomparedf Mr.
to an absolute certainty the fact that
If assessed under the same standards
of assessment, Washington realty is
far less in value, for instance. than
the realty of the greater, richer cities
of Baltimore, Buffalo, Milwaukee.
Newark, Cincinnati, New Orleans or
Minneapolis, instead of being as these
figures, discredited by the census
authorities, assert, of greater value"
Mr.. Noyes at this point put into the
record another table showing the
local realty values as compared with
the cities mentioned.
Discuss Comparative Rates.
Mr.. Noyes was questioned by Chair
man Mapes and other members of the
paid by resident of Washington on
property Of certain value as COM
pared with taxes paid by residents of
other cities on property OF the same
valuation.
Representative Williams asked if
Washingtonian would have to pay as
much on property worth $4,000 as
resident of Des Moines would have
to pay on property of an equal value.
Mr.. Worthington of the joint COM
Ynlttea INTERRUPTED to say That the
Washingtonian pays more.
My impression has been that the
taxes in Des Moines have been higher"
said MIR. Williams, when state, coun-
ty and city taxes are taken into ac-
count. 1t is idle to say to Congress
otherwise"
Rate Higher. Valuation Lower.
Mr. Noyes replied that in Des
Moines the tax rate is higher than
here. but that the valuations upon
which the assessment is made is very
much lower. He said that the tax rate
in Des Moines has to be fixed so to
get the money which is required to
run the city, and that in view of the
low assessment on the actual value of
the property the tax rate necessarily
has TO be high. Mr.. Noyes said that
cities in Ohio, where the assessments
are high and more nearly approximate
the true value. the rate of taxation is
ow. He contended that the tax rate
III itself furnishes no real basis of
comparison between cities
Mr.. Williams said that he thought it
might be possible to make some COM
pariSon between taxes paid on bank
property in this city and that of other
cities. for instance in Chicago. But Mr.
Moves showed that the taxes here on
such property is per cent on the
gross earnings, and that Chicago has
no such tax.