54 
TAXATION AND REVENUE SYSTEMS—DISTRICT OF COLUMBIA. 
tional purposes, not for public gain; cemeteries; real and personal 
property of foreign governments; the Corcoran Art Building; the 
Soldiers’ Home and grounds actually occupied by such buildings; 
personal property of all library, benevolent, charitable, and sci 
entific institutions, not conducted for private gain; libraries, 
schoolbooks, wearing apparel, family portraits, household and 
other belongings to $1,000; also all household effects of persons in 
public service which are taxed elsewhere. There are also a num 
ber of special acts of Congress exempting certain property from 
taxation. 
b. Assessment.—Real estate is assessed triennially, 
beginning in 1896, at not less than two-thirds of its 
true value by the assessors of real estate in the name 
of the owner or trustee of owner thereof. The 
assessment is to be completed on or before the first 
Monday of January in each third year and return of 
the same made to the assessor. Annually the board 
of real estate assessors list and assess all new prop 
erty subject to taxation, also improvements of $500 
or over, and deduct from the assessment any property 
damaged or destroyed. The law provides for the 
numbering of squares and lots for the purpose of 
assessment and taxation, and imposes upon the com 
missioners the duty of making such record. 
Personal property is assessed annually by the board 
of personal tax appraisers at its fair cash value. 
Every person or corporation is required to fill out, 
under oath, a schedule of personal property. Failure 
to make returns results in a penalty of 20 per cent of 
the assessed valuation. 
Dealers in general merchandise are assessed on the 
average stock in trade during the year, and hotel 
companies and proprietors of hotels on the value of 
their furniture. 
c. Equalization.—Real estate values are equalized 
by the board of equalization and reviewed in every 
third year when the assessment is made. After 
approval by the commissioners, this assessment is 
the basis of taxation for the ensuing three years. 
The board of personal tax appeals annually equal 
izes the assessment of personal property. 
2. jRate— 
The rate of taxation is uniformly, throughout the 
District, 1J per cent on both real and personal 
property. 
3. Collection— 
Taxes are collected by the collector, after receiving 
from the assessor the statement of the amount to be 
collected. All taxes are payable in May of each year, 
but one-half of the real estate tax may be paid in 
November. The penalty for delinquency, 1 per cent 
a month, begins to accrue June 1. Real estate is sold 
for delinquent taxes under direction of the commis 
sioners. Taxes on personalty unpaid June 1 may be 
collected by distraint and sale, and also by levy on 
real property, if goods and chattels are lacking. 
B AND C. POLL AND INHERITANCE TAXES. 
There are no poll and inheritance taxes. 
D. CORPORATION TAXES. 
The law provides that all corporations, other than 
those mentioned below as specifically taxed, shall be 
taxed 1J per cent on the assessed valuation of their 
capital stock, less the value of taxed real estate, which 
is to be appraised by the board of personal tax ap 
praisers at its fair cash value, but business companies 
which, by reason of or in addition to incorporation, 
receive no special franchise or privilege “shall be rated, 
assessed, and taxed as individuals conducting business 
in similar lines are rated, assessed, and taxed.” 
The value of all real estate in the District owned by 
corporations is deducted from the assessed valuation 
of the capital stock. 
As trustee for their stockholders, national banks, 
all other incorporated banks, trust, gas, electric 
lighting and telephone companies are required to 
make a report annually, on or before August 1, to 
the personal tax appraisers of their gross earnings for 
the preceding year ending June 30, and pay per annum 
gross earnings taxes as follows: 
National banks and all other incorporated banks and trust com 
panies, 6 per cent; gas companies, 5 per cent; electric lighting and 
telephone companies, 4 per cent. The real estate of these com 
panies is also taxed as other real estate in the District. Building 
associations pay 2 per cent on their gross earnings. 
Street railroad companies pay 4 per cent on their gross receipts 
“and other taxes as provided by existing law,” meaning that their 
real estate shall be taxed, unless expressly exempted. Insurance 
companies pay 1| per cent on their premium receipts; fidelity, 
bonding, and title companies, 1J per cent on gross receipts; savings 
banks having no capital stock, 1J per cent on the amount of surplus 
and undivided profits; incorporated savings banks, 4 per cent 
on their gross earnings, less the amount paid as interest to their 
depositors. The Washington Market Co. is taxed 4 per cent on the 
gross earnings from conduits authorized by Congress to be laid for 
refrigerating purposes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Licenses are required for businesses, trades, and 
professions, and are issued over the hand and official 
seal of the assessor. The following licenses are annual, 
unless otherwise specified: 
Apothecaries, $6; athletic grounds (baseball, football, golf, polo, 
race track), $20 per week, $5 per day; auctioneers, $100; automobile 
establishments, $25 for 10 vehicles or less, $2 for each additional 
vehicle; automobile drivers, $2; automobile identification .tax and 
registration, $2; balls, concerts, entertainments, $3 per night; 
private banks or bankers, not incorporated, $500; baths (Turkish, 
etc.), massage establishments, $25; billposters, $20; billiard rooms, 
$12 for each game table; boarding houses, $1 for each room; bowl 
ing alleys, boxing and fencing schools, gymnasiums, shooting gal 
leries, $12; brewers and brewers’ agents, $250 (after November 1, 
1913, this license inoperative, but instead must take wholesale liq 
uor dealers’ license); brokers (members of a stock exchange), $100;