Evening star., 1935-01-07

collectors books. The statement
said:
supporting statement No. l shows
the revenues and receipts OF the Dis
trict estimated for 1886, as allocated
to the general, special, and trust ac-
counts carried on the Treasury books.
In the aggregate, these estimates for
1886 are approximately the same as
those for 1885, and also correspond
closely to the actual revenues and
receipts for 1884.
Realty Tax Yields Most.
"It will be observed that by far the
largest source of revenue for the
mated to yield $18,740,000 for 1896.
This yield consists of a levy Of ST.
5000, and the remainder of back
taxes. The levy is at the rate of s1.50
per $100 on an assessed valuation
of $1,135, 100000 This valuation has
been lowered below that of 1888 by
$940O0.000 and below that of 1884
by 100000. At the same time, the
tax rate, which stood at $1.70 in
1888. was reduced to $1.50 in 1884.
"The collections from the tax on
real estate have in recent years Jagged
considerably behind the current levies.
At the end of the fiscal year 1884,
for example, about 16 per cent of the
levy for that year was delinquent;
also about per cent of the levy for
1888, about per cent of the levy for
1882, and smaller percentages for
prior years remained delinquent on
this date. But with only "a per cent
of the levy for 1884 actually collected
during that year, the collection of de-
linquencies was sufficient to bring the
total to more than $1,100,000 above
the levy for 1885.
'The tax on tangible personal
property is estimated to yield 1925 900
in 1896. 1t is assumed that this tax
will not produce-collections plus de-
linquencies-thet total levy of ST 1,050,-
900 for 1896, which is calculated on
$70,000,000 assessment at $l.50 per
hundred. A large percentage of this
tax has become delinquent during the
past IL or IA years and has SO re-
manned, despite the efforts of the
collector Of taxes.
Intangible Tax S2,05O,0O0.
"The yield from the tax on in
tangible personal property is eSti-
mated at S2,050,000 for 1896. The
levy for this tax is placed at $780,
900 (S430.000.000 assessment at so
cents per hundred, but it is not ex-
pected that this amount will be
realized by 100000. Of the 1884
levy of $2,052,0 ,000 the amount of S78.-
600 was delinquent at the end of the
year.
THE other important items in the
revenue estimates of the District for
1896 are the tax on public utilities,
banks, and so forth, amounting to
81 1,675, 900; licenses, mainly occupa-
tional, $1,225, 900; 2-cent gasoline tax,
$2,050.000; and water rates, 81 ,420, 500.
In 1885 the water rates were de-
creased by Is per cent and the
metered allowance was increased to
10000 cubic feet.
THE tax delinquencies Of the Dis
trict, especially ii the taxes on real
and personal property, should have
the attention Of Congress. At the
close Of the fiscal year 1894, the total
OF uncollected realty taxes in the Dis
trict amounted to $4,62e, 900. While
the major part Of this amount has
become delinquent in the years since
1929, the remainder of it is to be
found scattered over the previous
period, going back as far as 1877.
The situation with respect to delin-
quent taxes on tangible personal
property is not any different. To
the close of 1884, s2,957, 900 of these
taxes remained uncollected, some of
the delinquencies dating back as far
as 1908. The collectors record of
these delinquencies shows that during
the fiscal year 1884 no collections
were made on the amounts due for
any Of the years prior to 1926. and
only small insignificant collections on
the years from 1926 to 1880. Steps
should be taken, 1t seems. either to
collect these delinquent taxes, or to
write them Of the collectors books"