Evening star., 1940-07-06
Committee Seeks
Justice 10 Taxpayer
In Assessments
238 Cases Handled Since
Passage Of Act in 1888
Involving $275, ,o06
BIZ WALTER L. FOWLER,

Dy WALLER Il. FOWLEh,
Chairman of the Committee on Special
Assessment Appeals
In eminent domain proceeding
instituted by the District of Colum-
bia for the acquisition of lands fol
streets and alleys, benefits are
assessed by juries against properties
increased in value over and above
the general benefit which the COM
munity as whole receives. These
assessments grow out of the taxing
power of the sovereignty. In the
last 10 years more than $1,000 O0C
have been assessed by juries in these
cases: and, as to such assessments
the court alone has the power to
cancel or reduce the amount If it is
considered unjust or unreasonable.
For the fiscal year 1899 the total
special assessments levied for street
paving, curb, sidewalk water, sewer
ETC., amounted to S690,OO0, and of
that total to date $548, 900 has been
collected.
For the fiscal year 1889 the total
OF tangible personal property as
sessed amounted to $84,554, 900
which resulted in tax of 81 ,480 900.
Under the new income tax law
100000 individual returns have been
filed, resulting in a tax of 81 ,646 900; !;
and, in addition, 5000 corporate re-
turns have been filed, resulting in
a tax of 81 ,433 900. The inheritance
and estate taxes produced a revenue
OF approximately $6OO,OO0. For the
fiscal year 1889 the gross earnings
and gross receipts tax amounted to
2,137 500; gasoline tax amounted to
$2,760,000; auto tax, $623,116: and
for the $4,000 licenses issued the
District received $43S,110.
1900 Appeal Cases.
The total valuation of all taxable
District real estate for 1910 amounts
to S1,211 ,208,000 which at the tax
able rate of SITS per hundred will
produce revenue amounting to S21,-
1876 1893. This involves about 100000
separate lots and parcels of land
IN the District. 1t is interesting to
observe that between January and
April the local Board of Equalization
and Review handled 1900 appeal
cases and made reductions to the
extent of approximately s6,O00,000
IN real estate assessments. This
board has been functioning eff
ciently for years.
With a business as large and COM
pllcated as District of Columbia
taxes, the absolute elimination of
inequities, of course, is out of the
question. The court, as heretofore
indicated, has the power to protect
the taxpayer when an assessment
for benefits is levied by con-
demnation jury and the levy is con-
sidered unjust or unreasonable.
The Board of Equalization and Re-
view has the power to protect the
taxpayer by reducing the valuation
of taxable real estate and now, by
virtue of the act of Congress ap-
proved June 25, 1888, entitled "An
act relating to the levying and
SOAASSCl1lS VI GdACS dlIo dSSCSSlllSIlIS
and for other purposes" the Com
missioners have the power to grant
relief to taxpayers in many cases.
1t is to this latter act and it's powers
that attention is now specifically
directed.
Authorized to Name Agents.
BY its provisions the Commits
sioners were authorized to appoint
one or more agents to hear the
cases referred to in the act, to view
the property involved and to make
a report of their finding, together
with the substance of the evidence
taken and arguments made at the
hearing. Under the authority of
this act the Commissioners on July
Is, 1888, appointed Walter L. Fowler,
assistant corporation counsel in
charge of condemnation cases; Ed
ward A. Dent, assessor, and Arthur
r. Pilkerton, principal assistant au-
ditor, as agents of the Commission
ers." The three, already burdened
with heavy responsibilities and
duties, undertook their added task
with minimum of publicity and
a maximum of labor. They became
the Committee on Special Assess
ment Appeals. The matters over
which this committee has jurisdic-
tion may be divided into many
classes. All protests against special
assessments, except those levied by
condemnation juries, and all re-
quests for cancellation, waiver in
whole or part of interest, and pen
alties, on unpaid real estate, busi-
ness privilege, personal and other
taxes and special assessments come
to the committee.
Section l of the act, in part, pro-
vides:
That any property owner ag-
grieved by any special assessment