by the United States on account of special park improvements amounting to $223,691.96, upon which repayments were made in the sum of $76,016.75. DRAWBACK CERTIFICATES. No change has occurred in the status of the conditional obligation of the District to redeem $10,447.20 of drawback certificates issued under acts of Congress approved June 19, 1878 (20 Stat., 166), and subsequent acts, mentioned in the report of the commissioners for the fiscal year 1900, for overcharges of special assessments levied by former municipal governments of the District, which are receivable for general taxes and certain special assessments. GENERAL ASSESSMENT AND ANNUAL TAX RATE FOR FISCAL YEAR 1912. The assessor reports the assessment of taxable real and personal property in the District of Columbia for the fiscal year ended June 30, 1912, based upon valuation of all real estate "at not less than twothirds" of the true value thereof, and of a valuation of personal property at a fair cash value over and above the exemptions" provided by law, said assessments having been made pursuant to the provisions of the act of Congress approved July 1, 1902, entitled "An act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, and for other purposes," and an act approved August 14, 1894 (28 Stat., 283), as follows: Real property, taxable at the rate of $1.50 per $100: On improvements Personal property, taxable at the rate of $1.50 per $100 $169, 648, 481. 00 160, 674, 006. 00 29, 609, 766. 16 In addition to the assessments on real property and on tangible personal property, taxes are levied on gross receipts and gross earnings of public-service corporations and financial institutions and for certain special privileges, as follows: Building associations, gross earnings of. at 2 per cent. Street railroad companies, gross receipts of, at 4 per cent. Washington Market Co., gross earnings on conduit, at 4 per cent_ Georgetown Barge & Dock Co., at 4 per cent. $897, 325. 53 1, 582, 724. 00 2, 177, 128, 38 3,691, 398. 26 4, S09, 395. 37 11, 501. 12 13, 924.00 1, 429, 224.00 360, 836. 21 3, 341.55 A list of the license taxes levied upon other kinds of business and occupations is contained in the accompanying report of the assessor. POPULATION. The number of inhabitants of the District of Columbia, according to the enumeration during the month of April, 1912, by the Metro politan police department of the District of Columbia, was 352,936, of whom 98,676 are given as "negro." ESTIMATES FOR 1914. In the preparation of the estimates for the support of the government of the District of Columbia for the fiscal year to end June 30, 1914, the commissioners conformed to the following requirements in the District appropriation law approved March 3, 1909 (35 Stat., pt. 1, 728), that they shall not submit regular annual estimates for expenses of the government of the District of Columbia for any fiscal year that shall exceed in the aggregate a sum equal to twice the amount of the total estimated revenues of the District of Columbia for such fiscal year, and shall take into consideration and embrace all charges against the said revenues arising under appropriations other than the regular District of Columbia bill. ESTIMATED GENERAL APPROPRIATION FUND. The appropriation fund is based on an estimate of the revenues of the District government derived from taxes, licenses, and other private sources, less the definite and potential items chargeable wholly against such revenues; then doubling the remainder in order to include the proportion due from the United States according to the terms of the act of June 11, 1878; and finally deducting from such combined fund the sum of the appropriations for the preceding fiscal year contained in other acts than the regular District of Columbia bill. The estimated general appropriation fund for the fiscal year 1914 is as follows: Estimated revenues for fiscal year ending June 30, 1914__ 2. Interest on advances by United States for 3. Reimbursement of United States of one- Meridian Hill Park__-. Costs of condemnation, Me- $549, 530. 58 21, 981. 22 76, 016. 75 $55,000.00 245, 000. 00 4,067.00 304, 067.00 $7, 450, 600.00 4. Interest at 3 per cent on deferred payments, 6. Indefinite appropriations, estimated : Extension, etc., streets and avenues__. 4, 561.00 109, 933. 73 40,000.00 This amount is subject to reduction, etc.-Continued. 7. Appropriation contained in legislative, executive, and judicial bill: Salaries of employees, public buildings and grounds, District of Columbia charge----. Total estimated amount of items chargeable $32,875.00 Leaving net revenues available for appropriations payable one- Making available for appropriations payable half and From this sum deduct the following estimated ap- Improvement and care of public grounds. Support and medical treatment of destitute pa- Maintenance of Garfield Hospital. Burial of indigent soldiers__. Salaries and expenses, Court of Appeals Dis- Salaries, Supreme Court District of Columbia___ $120,000.00 19. 000. 00 19, 000. 00 36, 510. 00 41, 400.00 Balance available for estimates submitted by the Commissioners of the District of Columbia on account of appropriations for fiscal year ending June 30, 1914__. The estimated expenditures for that period chargeable against the general appropriation fund___ Leaving a balance in favor of that fund of....... $864, 898. 28 6, 585, 701.72 6, 585, 701. 72 13, 171, 403. 44 429, 280.00 12, 742, 123. 44 12, 739, 737. 60 2, 385. 84 ESTIMATED RECEIPTS AND EXPENDITURES OF WATER DEPARTMENT. The estimated receipts from water revenues is $840,000. The estimated expenditures for revenue and inspection, contingent expenses, pumping stations, fire plugs, hydrants, etc., $134,560. The remainder to be available to continue the extension and maintenance of the high-service system, water distribution, and installing meters. PROPOSED REPAYMENT ON ACCOUNT OF ADVANCES BY THE UNITED STATES. In conformity with their interpretation of the law requiring the refundment of the advances made to the District by the United States, the commissioners have made allowance in their estimate of receipts for a repayment of $549,530.58 and $21,981.22 interest, which is one-half of the amount that will be due on that account during the year ending June 30, 1914. ASSESSOR'S OFFICE. An annual realty tax assessment, which has been advocated by the assessor's office for several years, is favored by the commissioners as one of the phases tending toward an equalization of realty assess ments. Two other essentials to fair assessments are submitted by the assessor. One of them is a method of designating all property by the use of accurate maps, and the other a sufficient clerical force to gather data as a help in the field work of the assessors. The need for legislation regarding lot designations was recognized by the Senate in a bill (S. 6743) passed on May 4, 1912. This measure was favorably reported by the House Committee on the District of Columbia, but it failed to pass because of certain lack of understanding as to its real import. The insufficiency of clerical force to aid the assessors in their field work has long been felt. For a number of years attempts more or less disconnected have been made to get together data as to sales and other matters which might help the assessors in determining true values. The appropriation act of 1912 gave the office one record clerk, and although his work is of great value it is too limited to furnish all that is required. If a reasonable number of additional deputy assistant assessors should be provided, it is believed that the assistant assessors could make assessments without an increase in this number. COLLECTOR OF TAXES. The total collections for the year ended June 30, 1912, were $8,633,799.55, an increase over last year or any previous year of $780,482.33. The amount credited to the general fund, or that fund which is strictly revenue, was $7,060,047.73, an increase of $682,651.13 over any previous year. The increase in realty taxes was $486,759.93; in personal taxes, $39,715.74; and the miscellaneous receipts showed a very healthy increase, amounting to $152,526.08. The trust funds collected during the year amounted to $1,397,234.84, an increase over the previous year of $190,572.22; and there was collected on account of miscellaneous receipts credited to the United States $138,856.48, an increase over last year of $103,360.69. The total water fund collected, including rents, etc., was $670,060.61, or $45,747.32 more than was collected during the year 1911. Legislation providing more effective means for the collection of real estate taxes in arrears is greatly needed. The commissioners hope that the measures proposed by them, and embodied in H. R. 8631 of the present Congress, "To provide an additional method of enforcing and foreclosing tax sales and tax deeds in the District of Columbia, and for other purposes," will be promptly enacted. When real property is offered for sale for arrears of taxes, and is not sold to a private purchaser, the law requires that the collector of taxes shall bid it in for the District of Columbia. This proceeding is practically ineffective, as the great mass of the property so acquired remains indefinitely in the name of the District, and the taxes remain uncollected. The reason for so much property failing to find a private purchaser at tax sale is the inability of the District to give an indefeasible title thereto, which has a tendency to deter persons who would otherwise become purchasers at tax sales from making such investments. If provision were made for the enforcement of the tax lien in equity, where all parties concerned might be heard and a good title be granted, it would offer a much greater encouragement and security to bidders. AUDITOR'S OFFICE. The work in the auditor's office grows apace with the increase of appropriations and revenue of the District. During the fiscal year the total collection of revenue and receipts verified and accounted for, including the contribution by the United States under the law creating the District government, amounted to 14,868,722.35, and the expenditures for all purposes aggregated $14,807.681.33. During the fiscal year progress has been made in the development of plans heretofore outlined for the improvement of the accounting system of the municipality. Wherever possible mechanical means have been adopted for the performance of work in order that ac |