Evening star., 1927-10-09
BY BEN McKELWAY.

Last month marked the first time
that the ordinarily beautiful Septem.
b. in the District has been marred
by the receipt of tax bills. Hereto
fore the first installmentS on taxes be-
came due in November, a gloomy
month, marking the death of brisk,
colorful Fall and the setting in of dull
Winters siege, a season altogether in
keeping with the receipt of tax bills
This year the bright blue of Septem-
ber skies was overcast by a melan-
choly haze issuing from the Office of
Tax Assessor Richards. It has not
been the receipt of tax bills alone, but
their vicious growth. Some of them
are almost unrecogniZa Here a
few years back they were nice, gentle
little tax bills, easily handled; would
pIrr when stroked and eat from the
hand. But this Fall they have as
sumed, in many instances, Gargantuan
proportions, snarling, splitting and re-
fusing altogether to be pacified. Take,
for instance, a young tax bill that
lived up on Thirteenth above NJ street.
Back in 1921 it was an attractive lit
tie thing of $109.4S. Three years ago
it had grown to S216 and would no
longer wag it's tail when spoken to.
This year it turned up in September,
knocking over the parlor lamp when
it entered and barked loudly to the
tune of $304. The owner is now think
ing of selling the confounded nuisance
and moving out in the country.
X X y X
Not all Of the tax bills have acted
in this reprehensible manner, how
ever. Those in Northeast, Southeast
and Southwest, of the "old CITY," are
still the same tax bills that they were
some years ago except for an increase
i~ the tax rate. Some of the larger
growth has manifested itself east of
the Eastern Branch. but most of it
has been in the business section and
the Northwest suburban territory.
Here the bills have grown in some
cases by leaps and bounds. But the
afflicted owners Of property for the
most part have been complacent. Less
than one per cent of those who pay
taxes have noted appeals. A good
many of them have descended in
wrath upon the office of the tax as
SCISSOR and have been satisfied with
an explanation of the why's and the
wherefores. Others have not. There
is something paradoxical in the effect
Of the tax bills and the assessments
unon which they are based. An in
creased assessment, notice Of a rise
in property value, tends to send q
warm, comforting glow through the
veins of the property owner, leading
him to stand on the sidewalks of a
bright Sunday morning and gaze on
his castle with contentment. On the
other hand, the increased assessment
means increased taxes. Increased
taxes often cause a dull headache and
sharp, achy pains around the pocket
book. They should be attended to
Immediately.
The increased tax bills, generally
speaking, are easily explained. Prop.
erty values have risen and the tax
rate is higher. Increased cost of
building, combined with an active
real estate market, has sent prices
upward. Instead of assessments based
on a two-third valuation, the assess
ment since the close of the fiscal year
of 1922 has been on a full valuation.
Higher tax rates have been neces-
sary to raise the larger contribution
demanded of Washingtonians to meet
the expenses of the Capital since
Congress refused to abide by a fair
law and contribute prOportionately.
But despite these causes for increase,
there are many demands upon the
office of the tax assessor to explain
them. Sometimes the explanation
satisfies, and other times it does not.
One hears constantly the oft-repeated
assertion that the system Of assessing
the District is all wrong. It has be-
come an annual custom for some
Congressman to "expose" the tax as