Evening star., 1935-05-26
Per Capita Assessments Seen
Same in Equal-Si7ed Cities
assessor Works Out In.
teresting Theory on
100 Pct. Basis.
Big and Little Popula'
ton Centers Prove
Load Balanced.

Cities having the same population
should have real estate assessments
of about the same total-if assess
ments are made honestly on q 100
per cent basis.
If a city has a population one-half
of that of another city its assessment
should amount to one-half Of that Of
the other.
And as the population of city in
creases its real estate values should
rise at the same rate.
District Assessor William P. Rich
ards believes these important prin-
ciples of real estate assessments have
been substantiated in his recent studies
showing that property owners of the
District are carrying a per capita city
tax burden that exceeds the average
for 19 cities of the country.
The valuable point is the proof Of
the value Of the per capita real estate
tax burden as guide to the weight
Of taxation, as opposed to the "ad
justed" tax rate, occasionally used to
gauge comparative tax burdens.
Per Capita Ratings Same.
Some interesting findings are dis
closed in the work sheets Of Mr..
Richards One of the most significant
appears to be that. regardless of the
size, the number of skyScrapers or the
character of the city, the per capita
assessment should be substantially
identical. In other words, by dividing
population into total assessments the
result should be similar. barring un-
usual circumstances that sometimes
arise in odd years.
Would you think that the per capita
assessment in New York, with its
many costly skyscrapers, would be
similar to that in Washington. with
its lack Of skyscrapers and its lack
of great manufacturing enterprises?
And what about Detroit, an auto
mobile manufacturing city, that suf-
fers from depression in that field and
benefits from big years for machines?
And what about Boston, with its
commerce?
Near market" Values.
These cities, along with Washington.
have assessments that measure we'll
up to actual market value" of real
estate as shown by actual realty sales
reports, Mr.. Richards finds What
are the results? Mr. Richards finds
from reliable Government reports that
the average per capita real estate
assessment for the four was 81, 400 in
1928 The figure for New York was
s2,490; for Detroit, $4,000: for Boston,
eO C0n ond a iy,n
New York had that year popula-
ton Of 6,730,600 and an assessment
base of s16,761 ,890,217; Detroit a
population of 1,414, 800 and an assess
ment of $2,933. .638, $50; Boston, a
population of TT, 400 and an assess
ment of S1,779, 10000 and Washing
ton population Of 475,1 and an
assessment of $1,1l8,100,000.
The three cities other than Wash
ington," Mr.. Richards explained, had
little less than 19 times the popu-
lation and slightly less than 19 times
the assessment OF the District of
Columbia. This is remarkable
showing Of the tendency toward a
uniform per capita growth in real
estate in four OF our progressive
cities"
Discusses Theory.
Discussing the. principle Of per
capita assessments, Mr.. Richards
said:
1T is popular conception that
each city has some advantage or dis
advantage Of location and trade that
renders it impossible to estimate the
wealth of any city from the wealth o1
another city by comparisons Of popu-
lation. Nevertheless, it is known with
great certainty that cities thousand.
of miles apart and differing greatly
in population have per capita value
almost identical.
Men and money naturally gravi.
tate to any locality where condition.
seem to favor the sure and steady
growth Of great mart. In 1900 the
United States had a little more thar
5000, 900 people, with less than one.
sixth of them living in cities. Toda.
more than half the population il
dwelling in cities and towns, three o
our largest cities being inhabited BY
more than 10 per cent of the popula'
| tion OF the country.
"A thousand separate causes have
been instrumental in the making o
modern cities, but evidently urbar
population rests on the broad supper
given through improvements in agri
cultural processes. High-class distri
button in America is made possibl,
by common language, by the ex
tended art Of printing, by the tele
graph, telephone and radio, by tn
enormous number of railroads ant
automobiles. and by the extension o
commercial credits.
"Our cities vie with each other il
their trade activities, but at the sam
time become interlocking in their in
terests, SO that the mode of life ant
the standards of living are surprisingl.
alike, really seeking the same level