The Government of the District of Columbia a Study in Federal And Municipal Adm
The Government of the District of Columbia a Study in Federal And Municipal Adm
Walter Fairleigh Dodd
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" However a table of assessments at intervals of " Report of the Commissioners for 1882, p. 53. 100 THE FINANCES. four years, from 1877 to 1901, will show the failure of the gen- eral tax on personal property much more clearly than could be done in words: 1877, $15, 429, 873 1881, 10, 895, 712 1885, 12, 795, 934 1889, 11, 728, 672 1893, 12, 045, 290 1897, 9, 532, 851 1901, 12, 567, 084 As was said above the law for the assessment of personal prop- erty became practically a dead letter. Under th...e law of 1877 providing for the assessment of personal property, returns were to be made by property owners upon blanks furnished by the assessor. If the returns were not made within a limited time the assessor was required to make an assessment from the best in- formation which he could procure, and to add thereto fifty per cent as a penalty. Under the direction of the Commissioners the assessor in 1901 attempted to enforce this law, but the matter was brought before the Supreme Court of the District of Co- lumbia, which declared that the law of 1877 had been virtually repealed by subsequent congressional enactments.
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