Evening star., 1921-05-10
ASSESSMENT LAW
CHANGES PROPOSED
Commissioners Send to Con-
gress a Bill Relating to
Property Taxation.

Two important CNdHSco ia tiiC law
relating to the assessment Of prop
erty for taxation in the District are
provided for in a bill sent to Con-
gress by the Commissioners today.
The principal amendment provides
that whenever a piece of property is
sold there must be filed with the deed
a sealed paper giving the true con-
sideration involved in the sale.
tended to enable the District to as
sess and tax persons who live here
practically throughout the year, but
who claim exemption from local tax
alton on the ground that they matn2
tain a voting residence in state.
% enact q law requiring that the
kfue Ashount involved in real estate
deAls be stated In the deed, but strong
objection has been raised against
such legislation.
Believe Proposed Law Acceptable.
The Commissioners believe their new
bill VIII not be Objectionable, since 1t
provides that the information be given
IN such way as not to be open to the
with this change reads as follows:
Section 5. That hereafter no deed,
except deeds Of release, deeds of trust
or other deeds not involving the transfer
VI tue 70 ISAi estate, snail De recorded
among the land records of the District
Of Columbia unless 1t is accompa MED
by sealed statement, addressed to the
assessor OF the District OF Columbia,
giving the Information hereinafter re-
ferred to, and the recorder Of deeds of
said District is directed to receive such
sealed statement and transmit it to the
assessor OF said District without break
ing the seal
said sealed statement shall be made
by the grantee and shall be on a
form approved by said assessor and
shall contain tho names OF the Erantor
and grantee. together with their ad-
dresses: the full nature Of tho trans
action. together with the true amount
Of all moneys paid or received, and
any other consideration in addition
to said moneys shall be given and
certified to by the grantee or an au-
thorized agent.
To BE Held ~ ConAdential.
THE information contained in the
sealed statement shall be regarded as
confidential by said assessor and shall
be used by him. or by the said board
OF assistant assessors. for the equaliza-
tion OF assessments OF real estate in
the District OF Columbia in accordance
with the requirements of law
II any such grantee or his author
lied agent shall fail to make any
statement or shall make any false
statement OF the nature Of the trans
action: or as to the amount Of money
actually involved. he shall be deemed
guilty Of misdemeanor and shall be
liable to fine Of not less than 35
and not more than $500 for each Of
tense. Such offenses shall be prose-
trict Of Columbia in the name Of said
District BY the corporation counsel or
any Of his assistants"
Text Of Tax Clause.
Tho section Of tho bill relating to
tho taxation Of persons who live in
the District but who have interests
elsewhere reads as follows:
For the purposes of this act, any
person maintaining place of abode
in the District Of Columbia on July
l of any year and for six months or
ed a resident of the District of Co
lumbia. and shall be taxable on his
tangible personal property II located
in the District Of Columbia during the
period Of his domicile therein or for
any fractional part thereof: said per-
tangible personal property wherever
located, unless evidence shall be sub
mitted 10 the assessor Of the District
Of Columbia. satisfactory to him, that
taxed to said person in some other
foTe rs6erred to: Provided. Tha4
cabinet officers, members Of Congress
and persons In the service Of the
United States government. elected for
a definite term Of ofice shall not be
considered a. residents Of the District
Of Columbia for the purposes Of this
act"
Another section Of the bill provides
that new buildings and improvements
on land shall be assessed every six
months instead Of once year, as at
present.
M issioners tell Congress, "is impor-
tant. as large apartments require
considerable time for erection and
they are built in such a way that the
roof is put on after the building has
been three-fourths completed. A
large apartment house escapes taxa
tion for three-fourths of year be-
cause it was not completed or the
roof placed thereon July 1 Of the tax
able year"
The bill provides for An assessment
Of new structures on December ~
we'll as on July 1.
Section 4 Of the bill provide5 that
phrenologists shall pay a license tax.
thus placing them on . pat with
ksdius. olatrvoyants and 6oftuns-
Who now ptU license