ning another direct line at a right angle with the first; then from the, terminations of the said first and second lines, running two other direct lines of ten miles each, the one crossing the Eastern branch, and the other the Potomac, and meeting each other in a point." and measures and similar objects. According to the census of 1800 the population of the city was 3,210, while that of the entire District, which then included Alexandria, was 14,093. In ten years the inhabitants of the city numbered 8,208. The invasion by the British in 1814, The territory thus selected was ten and the destruction by the troops of miles square, and included onė Mary- the old Capitol and the other public land and one Virginia county, with buildings, was naturally a setback to Georgetown and Alexandria. The the city. In 1820 Congress amended commissioners laid the first boundary the city charter, providing for the stone at Jones' Point April 15, 1791, election of a mayor by the people to with Masonic ceremonies, and called serve two years, a board of alderthe district "The Territory of Colum- men and a board of common council, bia," a name it held for many years, two aldermen from each ward, to and named the city "The City of serve two years, and three councilWashington." Maj. Pierre Charles men from each ward to serve one L'Enfant was employed by President | year. The city was divided into six Washington to make the necessary wards. The first ward embraced all surveys and prepare a plan of the of the city west of 15th street; the new city. L'Enfant had trouble second, all east of 15th and west of with the commissioners and the 10th; the third, all east of 10th street landholders, and in March, 1792, west and west of 1st street west and President Washington dismissed him north of E street south; the fourth, and employed his assistant, Andrew all east of 1st street west and west Ellicott, who completed the plan as of 8th street east and north of E begun by his predecessor. These street south; the fifth, all east of two engineers, working under Wash- 10th street west, west of 4th street ington's general direction, planned a east and south of E street south. city of splendid proportions, worthy The sixth ward embraced the rest of to be the capital of the great people the city. It was provided that the that Washington foresaw the Ameri- corporation should be known as the can people were destined to become. Mayor, Board of Aldermen and It was laid out as a national city on Board of Common Council of the a national scale, but for many years City of Washington. The elections Congress neglected it, leaving it to that succeeded under this charter work out its own development. In were at times exciting and bitter and October, 1800, the formal transfer of national politics had a great bearing the government from Philadelphia to on them. Washington was made, the government archives and furniture being brought to this city by sailing vessels. Washington was then merely a settlement. The only attempt at a sidewalk was one along Pennsylvania avenue, made from fragments of stone chipped from the blocks of which the Capitol was being built. The government of the city was still vested in the commissioners, but May 3, 1802, Congress enacted a law incorporating the City of Washing-war period was marked by attempts ton, with a mayor to be appointed by the President, and a city council elected by the people. Robert Brent was the first mayor and was reappointed annually until 1811, when he refused to serve longer. By act of Congress of May 4, 1812, the city council was given authority to elect a mayor. The first city council was elected in June, 1802, and held its first meeting at the Capitol. The early legislation was confined to regulating the size of bricks, weights When the civil war came the city was defenseless, but steps were taken to insure its safety from attack, and in 1863 there were thirty-four forts and thirty-eight batteries across the Potomac and forty-three batteries and forts north of the city. The city was under martial law only at intervals, and was seriously threatened only once, when Gen. Early's troops advanced toward it, but were repulsed, in 1864. The close of the at municipal improvements which resulted in an increase of debt and taxation and much popular dissatisfaction with the city government. Congress, by an act passed February 21, 1871, and which went into effect June 1 following, established a territorial form of government in place of the old corporation. It provided for a governor, nominated by the President and confirmed by the Senate, a legislative assembly composed of a council of eleven members ap pointed by the Fresident and con- is vested in three Commissioners, firmed by the Se ate, and a house of delegates, twty-two in number, elected by the people annually. A delegate to Congress elected by the people was also one of the officers created, and boards of public works and health, the members of which were nominated by the President. Henry D. Cooke was the first governor, and the first board of public works consisted of Alexander R. Shepherd, James Magruder, S. P. Brown and A. B. Mullett. Immediately the vast plan of improvement which has resulted in the beau tiful city of today was drawn up and work upon it commenced. The master mind and the moving spirit in all this gigantic enterprise was Alexander R. Shepherd. He became governor in 1873, when Mr. Cooke resigned, and continued in office until the territorial form of government was abolished. June 20, 1874, Congress passed an act vesting the municipal authority in three Commissioners appointed by the President, and June 11, 1878, the permanent form of government now in force was established by the act passed that day. Under this law the government of the District of Columbia two of whom are appointed by the President from civil life and the third detailed from the engineer corps of the army. They control all the executive departments of the District government. The Engineer Commissioner is allowed two assistants detailed from the engineer corps of the army, one of whom has charge of streets and the other of sewers. In the law of 1878 Congress gave tardy recognition to the national character of the city and to its claims upon the federal government. Since that date the expenses of the District, including the cost of improvements, have been paid one-half out of the revenues collected by general taxation and one-half by the United States. All revenues of the District are received by the collector of taxes and by him deposited in the United States treasury, whence they can be drawn only by authority of appropriations by Congress on itemized vouchers certified by a majority of the Commissioners, except the interest on the funded debt, which is drawn solely by the treasurer of the United States in his capacity as commissioner ex-officio of the sinking fund. The District Government. Beach. The government of the District of Capts. Edward Burr and Lansing H. Columbia is administered by a board of three Commissioners having equal powers and duties. Two of them are appointed from civil life by the ident of the United States and confirmed by the Senate of the United States for a term of three years each, and until their successors are appointed and qualified, and are known as the Civil Commissioners. The salaries of the Commissioners are $5,000 per annum, an annual apPres-propriation being made to bring the army pay of the Engineer Commissioner up to this figure. The Civil Commissioners are required to give bond to the United States in the sum of $50,000 each. To be a Civil Commissioner it is necessary to have been an actual resident of the District for three years next before appointment, and during that period to have claimed residence nowhere else. The other Commissioner is detailed from time to time by the President of the United States from the engineer corps of the United States army, and is known as Engineer Commissioner. He must have lineal rank, at least of captain, and shall not be required while so detailed to perform any other service than that pertaining to his duties as Commissioner. He is assisted by two officers of the same corps, who are detailed for that duty by the President of the United States. The officers now serving are One of the Commissioners is annually chosen by his colleagues for president of the board, or as often as vacancies in that position occur. This distinction, however, involves no powers or duties to the incumbent different from the official functions of the other Commissioners, except to preside at meetings of the board. One of the Commissioners is ex-officio trustee of the Reform School and one is ex-officio trustee of the Columbia Hospital for Women. The Commissioners are: Hotel John B. Wight, 1767 Q street northwest. Capt. Wm. M. Black, 2115 S street northwest. The board of Commissioners either directly or indirectly controls the appointment and removal of all officers and employes of the District government. All contracts for public improvements made with the District government are only made with the official consent of the Commissioners, under strict requirements of law. Ten per cent of the cost of all new pavements or other work is retained from the contractors for five years as a guarantee that the work will be kept in repair for that period. The Commissioners have in their charge all the streets, avenues and alleys and other highways in the District, for the purpose of keeping them in repair, improving, lighting and cleaning them, pursuant to appropriations made therefor by Congress. DUTIES OF THE COMMISSIONERS. To facilitate the dispatch of routine business, the Commissioners severally have charge of the business and offices of the government of the District of Columbia, as follows, subject to the control and action of the Commissioners as a board: Commissioner John W. RossAlmshouse, Georgetown; asylum, Washington; assessment of general and special taxes, attorney, charitable and reformatory institutions receiving aid from District revenues, gauger and inspector of spirituous liquors, licenses, Reform School trustees, public schools, workhouse, property clerk, general route street railroads, street and alley sweeping, collector of taxes. President or Acting President of the Board-Permits for business and entertainments for which no license is required, and other matters not herein otherwise specially assigned. Commissioner John B. WightAuditor, care of municipal buildings, Chesapeake and Ohio Canal matters, chimney sweeps, inspectors and inspection of coal, trustee of Columbia Hospital for Women, coroner, elevators, fire escapes, inspectors and inspection of flour, harbor master, hay scales, health office, insurance companies, inspection and measurement of lumber, markets, transportation of paupers, police, disposition of police rewards, fire department, inspector of salted provisions, sealer of weights and measures, telegraph and telephone service, inspectors and measurers of wood, licenses. Commissioner Wm. M. Black-Inspector and inspection of boilers, bridges, preparation and record of contracts, inspector of gas and meters, lamps and gas, parking commis sion, railroads (excesimilar objects. as to street railroadsus of 1800 the and repairs of highway was 3,210, asphalt and cements, n District, sewers, board to examine' stéa. was gineers, surveyor's office, telegints and telephone lines, water depar ment and assessments, property clerk, engineer department, inspection of plumbing, board of plumbing, building inspector. The order adopted provides that "written communications must be addressed to the Commissioners, and will be opened by one of them or by the secretary and submitted to the one having the business referred to in charge. "In no instance will one Commissiòner assume the duties of another, excepting in his absence; and it is expected that all cases which shall come before the board for action will bear the recommendation of the Commissioner in whose branch of work it belongs." ENGINEER COMMISSIONER'S ASSIST ANTS. Capt. Burr looks after the water and lighting departments and supervises the plumber's office, while Capt. Beach has the direct supervision of sewers and the surface department. SECRETARY TO THE COMMISSION. The secretary to the board of Commissioners is Dr. William Tindall. He has the immediate charge of the executive office of the Commissioners, opens all official mail and refers the same, attends all board meetings and arranges dates for public hearings. PARKING COMMISSION. The street parkings are under the immediate charge of a parking commission, consisting of three expert arboriculturists, who serve in that capacity gratuitously, subject to the supervision of the Commissioners. William Saunders is a member of the board and there are two vacancies. SOURCES OF REVENUE. All revenues of the District are derived from two principal sources: From a tax levy on private taxable property and privileges. From appropriations by Congress out of the Treasury of the United States to the extent of one-half of the total annual expenses of the District government. The property of the general government in the District is fully as valuable as the private property. No taxes are levied You pointed by the property of the United States or firmed by the Serche District of Columbia, and perty used entirely for religious delegates, twen educational purposes is exempt. elected by delegats peop C The taxes levied are general and special. General taxes are taxes on realty, taxes on personalty. The general tax on realty is of two kinds. Tax at the rate of $1 on every $100 of the assessed valuation of real property held and used exclusively for agricultural purposes outside of Washington and Georgetown. Tax at the rate of $1.50 on every $100 of assessed valuation of property in the city not taxable elsewhere. Special taxes are of four kinds: For laying water mains, at the rate of $1.25 per linear foot, against all lots abutting on the street, avenue or alley in which the main is laid. Corner lots are taxed on the abutting front for a depth not exceeding 100 feet. For one-half of the cost of improvements and repairs of alleys and sidewalks and the construction of sidewalks and minor sewers. The work done under this system is of a kind which, consequent upon some emergency, is deemed necessary for the public health, safety and comfort in special localities, or where it is desired in advance of the general improvement of a locality, and executed for the special benefit of the property in the immediate neighborhood in which the improvement is made, upon the request of the owners of such property. For water used by private takers. For licenses for conducting business and professions, per annum, as follows: Apothecaries, $4. Auctioneers, $100; bond of $5,000. Brokers, $100. Banks and bankers, 50c.-each $1,000 capital invested. Bar rooms, $400; requires a majority of property owners and residents; quantity, 47% gallons and under; act March 3, 1893. Brewers, $25. Bill posters, $20. Billiard and other tables, etc., $10each tabie. Cattle brokers, $20. Commission merchants, $40. Dealers in ice, $4-each $1,000 capital invested. Dealers in liquors (wholesale), $250quantity not less than one pint; act March 3, 1893. Dealers in junk and second-hand personal property, $40. Dealers in old barrels, $19. Entertainments, balls, etc., $5-per day or night. Circuses, $200-per week or any fractional part. Hack and all passenger vehicles (two horses), $10. Cabs, coupes and all passenger vehicles (one horse), $6. Hotels, no less than $25 per annum, not exceeding in 20 rooms; over 20, $1 each additional offices, $10. Inroom. Intelligence surance companies, in District of Columbia, 50 cents per $1,000 capital invested. Insurance agents (each foreign company), $15, and 1 per cent on gross receipts of agency in of District Columbia, payable January and July. Livery stables, no less than $25 per annum for 10 stalls, and $2 for each additional stall. Manufacturers of illuminating gas, 50c.-each $1,000 invested. Peddlers, $50. Pawnbrokers, $100; bond, Real $2,000. Produce dealers, $25. estate agents, $50. Restaurants, $25. Theaters, $100. Variety theaters, $500. Engineer licenses are of three grades, first, second and third class: requires examination before a board of engineers; fee, each grade, $3. License is good until revoked changed to higher grade. or Dealers in deadly and dangerous weapons, bond of $1,000; no fee. PERSONAL PROPERTY TAX. Personal property is taxable at the rate of $1.50 per hundred, and according to the schedule, which must be returned to the assessor's office on or before August 1 of the taxable year, additional a penalty of an charge of 50 per cent for any delay being made. The schedule enumerates the following: Stocks, bonds and securities of all kinds, including those pledged as collaterals, deeds of trust, notes, money at interest, and other debts due on the 1st day of June, more than the person is indebted for or pays interest for. Household Chattels-At a fair market value, on the 1st day of June, over and above the $500 exempt by law, including furniture, gold, silver, plated and china ware, jewelry, watches, libraries, pianos, musical instruments, statuary, paintings, agricultural and mechanics' tools, implements and machinery, horses and other animals, carriages, wagons and other vehicles. This value is not offset or decreased by any debts due for the same. Other personal property not enumerated in the schedule, and which is not especially exempted by law. Vessels or parts of vessels of every description, at home or abroad, with their stores and appurtenances. Goods, Wares and Merchandise, or any other stock in trade-Taken at the fair average marketable value of the amount held during the twelve months preceding the beginning of the fiscal year; when in business only a part of the year, pro rata. The value of goods, wares, merchandise, or stock in trade, has not been offset or decreased by any debts due for the same, or by any liabilities whatever. Capital Stock of a Corporation-All the shares to be appraised in bulk, at a fair marketable value, and deduct the assessed value of all real estate owned by said corporation. FIVE CLASSES OF EXEMPTION. The first and second relate to real estate only. City, $8,569,413; Washington County, $46,460; railroads, taxed on gross receipts, $1,164,785; total, $9,780,658. Total assessed value of taxable real estate and personal property in the District of Columbia on July 1, 1897, $191,036,942. United States Property.-Value of land (not including streets and alleys), about $98,705,639; value of improvements, $99,352,500; total valuation, about $198,058, 139. District of Columbia Property (including public schools, and municipal institutions).. other Value of Third Class-Property exempt from taxation by the laws of the United land, about $1,527,320; value of imStates other than those for the gov-provements, about $2,126,500; total ernment of the District of Columbia. valuation, about $3,653,820. Church Fourth Class-Goods, chattels and other personal property owned by persons temporarily residing in the District of Columbia, and which property is taxed elsewhere. Fifth Class-Personal property not held for sale to the value of $500. Corporations not exempted specifically by Congress are taxable on their capital stock. Assessments thereon are paid by the corporations, and not by the individual stockholders. the BOARD OF ASSESSORS. The general assessment of real property in District is made every three years by a board of permanent assessors, consisting at present of James A. Bates, S. T. G. Morsell and J. Harrison Johnson. This board also sits as the excise board and acts upon applications for liquor licenses. Mr. Bates is chairman of the Board of Assessors, and Mr. Johnson is chairman of the Excise Board. Early in January, 1895, the Board of Permanent Assessors began the new assessment of the city, which went into effect November 1st, 1897. New houses become assessable in the fiscal year succeeding the fiscal year in which they are roofed. The personal tax is assessed annually by the permanent assessor, Mr. Matthew Trimble. PRESENT ANNUAL ASSESSMENT. The assessed valuation of assessable real property June 30, 1897, was: Washington City.-Taxable on land, $87,739,241; taxable on improvements, $70,793,125; total, $158,532,366. property, $4,613,192; charitable institutions (not municipal), $2,371,125; educational institutions (private), $2,072,169; foreign legations, $262,571; Chesapeake and Ohio Canal Co., $126,972. Total, $9,446,029. Total exempt property in the District of Columbia, about $211,157,988; total taxable property in the District of Columbia, about $181,256,284; total United States property in the District of Columbia (not including streets and alleys), about $198,058,139; total District of Columbia property, about $3,653,820; total all other exempt property in the District of Columbia, about $9,446,029. Grand total valuation, about $402,575,792. centage. Taxable property, about 47.55; United States property, about 49.20; District of Columbia property, about 91; all other exempt property, about 2.34. Per ASSESSMENTS OF SPECIAL TAXES. The special assessments are prepared by the special assessment clerk, Mr. J. W. Daniel, with the exception of those for water mains, which are made by the water department. THE PRINCIPAL ITEMS. The amount contributed by the United States as the proportionate amount due from the general government for the municipal expenses of the District, except for interest and sinking fund, is, upon requisitions of the Commissioners, from time to time placed to the District's credit with the treasurer of the United States, subject to the Commissioners' draft for disbursements for District expenses. The collection of taxes in arrears on realty is annually enforceable by the public sale of property upon which such taxes are due. The collection of arrears of taxes on personal property is enPersonal Property. Washington forceable by distraint. The average Washington County.-Taxable on land at $1.50, $10,702,418; taxable on improvements at $1.50, $6,351,900; total, $17,054,318. Taxable on land at $1, $4,514,200; taxable on improvements at $1, $1,155,400; total, $5,669,600. Total assessed value of taxable real estate, $181,256,284. |