SENATE. 67TH CONGRESS, 2d Session. { REPORT No. 527. ASSESSMENT OF PROPERTY IN THE DISTRICT OF COLUMBIA. FEBRUARY 23 (calendar day, MARCH 3), 1922.-Ordered to be printed. Mr. BALL, from the Committee on the District of Columbia, submitted the following REPORT. [To accompany S. 1739.] The Committee on the District of Columbia, to whom was referred the bill (S. 1739) to amend sections 5 and 6 of the act of Congress making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, and for other purposes, having considered the same, report favorably thereon with the recommendation that the bill do pass without amendment. This measure was recommended in a letter from the Commissioners of the District of Columbia to the chairman of the Committee on the District of Columbia, which is as follows: Hon. L. HEISLER BALL, COMMISSIONERS OF THE DISTRICT OF COLUMBIA, Chairman Committee on the District of Columbia, United States Senate. SIR: The Commissioners of the District of Columbia have the honor to submit herewith a draft of a bill entitled "A bill to amend sections 5 and 6 of the act of Congress making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, and for other purposes," with request for its introduction and enactment. The object of the bill is to amend the present tax and license law of the District of Columbia and to provide for better administration of its requirements. The first section of the bill is made necessary by the fact that when the original board of assistant assessors was provided for there were only five members thereof. Since then an additional member of the board was provided for in a District appropriation act, which did not clearly define his duties. The proposed legislation is intended to fix his status as a member of the permanent board of assistant assessors and also as a member of the board of equalization and review of real estate assessments and board of personal tax appeals. The last paragraph of this proposed section also changes existing law by providing that the board of personal tax appeals shall con vene on the first Monday in January of each year instead of the first Monday in February. This is made necessary by reason of an amendment to the original law made on March 3, 1917, requiring personal tax books to be placed in the hands of the collector of taxes of the District of Columbia by April 1 of each year. Section 2 of the bill defines who are residents of the District of Columbia for the purposes of taxation and assessment. Certain persons who live in the District of Columbia practically all of the year, but who have a voting residence in the various States, have claimed exemption from taxation, although the corporation counsel of the District of Columbia has advised that they are taxable in this jurisdiction. Section 3 of the bill changes existing law by providing that new buildings and improvements on land shall be assessed every 6 months instead of every 12 months, as now provided by law. This proposed change is important, as large apartments require considerable time for erection and they are built in such a way that the roof is put on after the building has been three-fourths completed. A large apartment house escaped taxation for three-fourths of the year because it was not completed or the roof placed thereon on July 1 of the taxable year. Section 4 of the bill provides that phrenologists shall pay a license tax, thus placing them on a par with mediums, clairvoyants, soothsayers, fortune tellers, and palmists, who are now required to pay a license tax. Section 5 of the bill is designed to aid the assessor of the District of Columbia in the collection of data relating to the true consideration in sales of real estates. Some years ago legislation was proposed requiring the true consideration to be placed in deeds, but there was considerable objection to this provision and it was never enacted. The proposed legislation requires information as to the true consideration to be given the grantee or his authorized agent, but requires that such information shall be confidential. While such information is obtained now in most all cases of transfers of real estate, it requires the service of a number of employees to get the information and these employees had to be taken from other important duties for the purpose. If this section of the proposed bill becomes law these employees can be reassigned to their former duties, to the betterment of the District service. Very respectfully, THE BOARD OF COMMISSIONERS OF THE DISTRICT OF COLUMBIA, By CUNO H. RUDOLPH, President. O SENATE. 67TH CONGRESS, 2d Session. REPORT No. 528. RAILROAD SIDINGS IN THE DISTRICT OF COLUMBIA. FEBRUARY 23 (calendar day, March 3), 1922.--Ordered to be printed. Mr. BALL, from the Committee on the District of Columbia, submitted the following REPORT. [To accompany S. 3083.] The Committee on the District of Columbia, to whom was referred the bill (S. 3038) authorizing the Baltimore & Ohio Railroad Co. to construct an elevated railroad siding adjacent to its tracks in the city of Washington, having considered the same, report favorably thereon with the recommendation that the bill do pass with amend ments. Strike out the title of the bill and insert in lieu thereof the following: "Authorizing the construction of elevated railroad sidings adjacent to steam railroad tracks in the District of Columbia." Also strike out all of the bill after the enacting clause and insert in lieu thereof the following: That the Commissioners of the District of Columbia are hereby authorized in their discretion to grant to any steam railroad company authorized to have tracks in the District of Columbia permits to construct overhead or underground sidings from the lines of said railroad into such squares or parts of squares in the District of Columbia as may be included within any industrial area now or hereafter established under authority of law: Provided, That no grade crossings shall thereby be created, but such overhead or underground crossings may cross a street, avenue, or road within such industrial area. The act of Congress approved February 28, 1903, providing for a union railroad station in the District of Columbia, and for other purposes, authorized the Philadelphia, Baltimore & Washington Railroad Co. and the Baltimore & Ohio Railroad Co. to locate and relocate certain tracks, provided for the elimination of grade crossings, and for the construction of a Union Station. Section 1 of the act contained the following provision: Provided, however, That the portion of said line of railroad lying south of Florida Avenue within the limits of the city of Washington shall be used for passenger trains only, except in cases of temporary emergency, and then for a period not exceeding twenty-four hours, unless with the consent of the Commissioners of the District of Columbia. The act also authorized the Baltimore & Ohio Railroad Co. to establish a freight station north of Florida Avenue, outside the old limits of the city of Washington, and also provided that within the city of Washington it might operate tracks, switches, etc., upon the bed of Second Street, between M and N Streets, "and in and upon squares 711, 712, and 713." It will thus be seen, that the intention of Congress at that time was to restrict freight traffic and railroad sidings within the old city of Washington, being that portion of it lying south of Florida Avenue. Since this law was passed, however, Congress passed a law, approved March 1, 1920, creating a zoning commission and authorizing said commission to establish areas in the District of Columbia, to be used for industrial purposes. Such areas have been established, and the most of them lie adjacent to the steam railroad tracks. The commissioners believe it unwise to enact special legislation making any particular square as entitled to a railroad siding as is contemplated in the bill as introduced in the Senate, but they believe that in view of the fact that certain industrial areas have been created the property lying within such industrial areas now or hereafter created should under certain conditions be granted siding privileges if they are in close proximity to the railroad so that the construction of overhead sidings would not be reasonably objectionable. A number of requests for such siding facilities have been made to the commissioners, notably, in square 673, square 738, square 3631, and siding connecting with the Catholic University property at Michigan and Brookland Avenues, as well as the square 710, being the square in question in this bill. The commissioners recommend that the bill be amended as set forth in this report, and state that should the bill be amended as herein recommended that the square referred to in Senate bill 3038, namely, square 710, would be included in the square or parts of squares which would be granted sidings as being within an industrial area. |