The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1924-12-20
STUDENTS HEAR
ANALYSIS OF
TAXES
W. 3. Richards Explains .. G.
Operations Before Realty
Class at ~"

In discussing the subject Of taxa.
ton before the real estate class Of
the \. M. G. A.. William b. Rich
ards, assessor of the District, stated
that taxes in every locality are an
enforced contribution and in a
popular sense they are regarded as
burdens which, to use an old ex-
preston, Are sure as DEATH" so
that, taxes and death are both to
be avoided as long as possible"
This popular attitude has back
% It the well-known reason that
taxes are not always applied to the
best use or advantage of the com.
munity.
In the District OF Columbia all
taxes or receipts Of any nature
are covered by the hand of the
y. s. Treasury and all expendi-
lures Of the District must be au.
thorized by Congress and pay
ments. therefore, are handled or
supervised by the U. s. Treasury.
Yearly estimates of the District
needs are made each fall and for
warded to the Treasury Depart.
ment and from thence to Congress
where they are finally amended or
adjusted by a committee of the
House and committee of the
Senate and the final result is that
approved by the House and the
Senate.
Congress Supreme.
The jurisdiction Of Congress over
the District in all matters Is SUI
prenle, according to clause in the
eight section Of the first article
OF the United States Constitution.
According to one authority taxa
ton is a legislative power pos.
sessed by the Government without
being expressly conferred by the
people, so that the taxing powers
or Congress in relation to the Dis.
tr1ct are supreme
Last year the expenses Of the
Oislrlct We're about twenty-four
mutton dollars, of which about two.
thirds was raised by the Dist,ic+
ana the main sources OF revenue
are from real estate, personal prom.
erty tangible and intaneiblel fran.
ch1se taxes and water rents. Rv
iar the greater amount of the sum
- raised from real estate.
In addition to general taxes there
are class Of physical improve.
nlents which are taxes against
AUDITING property and known as
special assessments These assess.
ments are for roadway, curb, side.
Walk, alley. paving, water mains
and sewers. -
How Buyer Is Guarded.
In the exchanged of property be.
tween the individuals. it ig IIs,IaI
to apply to the District of Colun1hia
Tor tax certificates which show
whether there are anv general
taxes standing against the propertv
or any assessments for speciaI i'm.
provements. These certificates I1ro-
tect the purchaser by insuring him
against the payment Of any omitted
amounts. 1t frequently happens.
however, that the cost Of improva.
ments does not appear upon the
records until sometime after their
completion so that as a further
caution, when obtaining tax
certificate,' inquiry should be made
OF the engineer department for any
pending or proposed special assess.
ments.
Real estate is required by law
TO be assessed at its full fair value
ana the latest census returns show
That the District of Columbia jsI
being assessed at a higher value
rate than any State ina the Union.
Taxes are due in November Ind
May, and any delinquency in the
tax requires it to be paid thereafter
at an interest rate of per cent
per month until paid.
Each year following the May nay.
ments taxes are listed by the collec.
eor and real estate, where the taxes
are IN arrears, is sold during the
month OF March. After tha cole fxu,