Evening star., 1939-03-19
Fifty Years Ago
In the Star
"The main arguments which are used
to sustain the change in the basis of


A assessing District real
Nssess".e" estate which has been
otohooro adopted by the assessor"
Arguments reads an editorial in The
Star of March 10, 1889, proceed on the
mistaken theory that uniformity of as
sessment will be thereby better secured.
But inequalities in assessment will evi-
IDENTIFY not be corrected by raising the
general standard of assessment. Justice
to individual taxpayers and considera-
tions of public welfare demand a uni
form taxation. But there will be the
same opportunity for unjust inequalities
whether the assessor estimates the true
value of all property at what it will be
likely to bring from private purchaser
who wishes to buy it or at what it will be
likely to bring at forced sale. The peo-
pie of Washington ask that the standard
of assessment be applied uniformly,
without favor or discrimination. to all
property. A change in the standard it.
self does not tend in the slightest degree
to meet this demand
The claim made in behalf of the in
law amounts to declaration that pre-
vious assessments in the District have
been illegal, and that the construction
given to similar statutes in various
States has been all wrong. Property has
different values under different circum-
stances and to different persons To its
owner it may have high value, to a
would-be purchaser with some special
use in view it may have still higher
value, to speculator it has different
value, under unfavorable circumstances
or at forced sale it has another value.
Which of these is the true value which
the assessors are to ascertain? 1t has
been thought just and, in view of the
prevalence of moderate assessments, the
intention of legislators has been that the
law should be construed to mean value
which the property would bring even
under unfavorable circumstances, as at
a. forced sale. To say arbitrarily that
this construction is illegal and to COM
mand the assessors. under threat of fine
to estimate the value according to a
higher standard, is trife presumptu-
GUS. The assessor is in conflict with the
legal department of the District Build
ing IN his construction of the statute
concerning the rate of taxation. He NAV
err IN his judicial declarations concern
ing the law of assessment The other
construers OF such statutes may be right
and he may be wrong. 1t does not even
appear that he has any legal authority
to lay down the law for the District as
SCISSORS, who must perform the duties as
signed them by statute solely on their
own responsibility.
IF the assessors legal discoveries
should turn out to be technically cor
rect, and as result of his 'pernicious
activity the assessments should be en-
larged about a third, irrespective of
gains from the correction of INEQUALITIES.
the result would be injurious to the COM
munity. The uniform application of the
forced sale standard of assessment works
no injustice to anybody, and the raising
of the standard will help nobody. The
revenues raised by the old standard ex-
ceed every year the amount which the
United States Government has been will
ing to spend as equal partner in sustain
ing the National Capital An increased
revenue will merely swell the Districts
troublesome surplus. If there is the
slightest doubt as to their power to do so,
the Commissioners will not venture to
reduce the rate of taxation, and their
law onacer has denied that they have
this power. Application to Congress for
a reduction Of the rate, based on an ex-
traordinary assessment, will reopen the
question of the extent of the Govern
ment's just liability to contribute as a
property owner and equal taxpayer to
the development Of the long-neglected
National Capital, and will give to its
enemies an opportunity for which they
have been seeking. Every property
owner In the District will be unnecessar-
lily taxed a third more than at present.
and the size of the swollen tax will be
used by some narrow minded men as an
argument for doubling its amount by the
withdrawal of the United States from
the financial relation which they now
sustain to the District taxpayers"