Evening star. [volume] (Washington, D.C.) 1854-1972, 1874-05-21
JEGIsLATIvE ASSEMBLY.

running at large OF domestic amin ais in the
county was passed, agreed to, and the bill was
EQUALIZATION OF TAXATION.
MI; buker, from the committee on national
relanons, reported back Council bill for the
equalization of general and special taxation on
All property in the District other tn an that
belonging to the United States with a slight
amendment, and q recommendation that It be
passed.
MIR. Buker said the sweeping character of
Congressional legislation in relation to exemp-
ton OF property from taxation now in force in
been committed, and the manifest injustice to
the owners OF private property developed in the
operation OF the laws, are attracting much
attention. The construction given to the
act of Congress which exempts from gem
ersl taxation certain property belonging to
institutions as been liberal As to include not
only the lands, buildings aud appurtenances
required for the current uses of such insti-
a wholesale exemption OF all real estate ownsd
and held by them, even for the purposes OF
speculation or investment. And the organic
act embodyiDg the wisdom OF Congress author
Izes the special assessment OF private property
10 pay for Improvements by which, in the Ian
gnsge OF The law, these institutions are sspeci-
ally benefited" This has wrought Immense
injustice 10 property owners, who have been
compelled 10 pay for improvements which were
justly chargeable TO wealthy corporations and
not nnfrequeDtly have the houses of the poor
zen brought 70 the verge of conhscation to
Satisfy the assessment for improvement by
which some costly structure With lofty spi re
has been especially benefited" He ventured
IN say that there Is not an e!emosynary insti-
tnt'on in this District, founded as they are in
The name of "charity," which in awaiting itself
OF The privileges of these laws. has not directly
contributed to cases of Individual distress.
Thus il is evident that an organized system OF
ROTH ~ Is being perpetrated under the sane.
ton OF law. 1t is no answer to say that C)n-
gress authorizes public improvements to be
made at the expense of private property. This
is so msnifestly unjust that ii cannot be upheld
with the least semblance of honesty. III Con-
gress had the constitutional power 10
enact such law, Its provisions would
be 20 palpably unjust, so morally out
rageous. that no charitable organization
in its benefits A moral wrong cannot be CON
vertsd TO moral right by congressional l-gis-
lstion, and the church which voluntarily profits
through the operation of such q law cannot ex-
pect TO retain the respect Of the community
To illustrate an oppressive feature of this act
the speaker cited q single homestead standing
upon square ether visa exclusively occupied
by the class Of property exempt from special
taxes. This homestead ia liable for the assess
ment for the improvement OF the entire square,
exceeding the value OF the property, ana it is
While extreme cases of this kind may not AMI
probably do not, eIis', the legislation which
renders the hardship possible is not worth the
spirit OF republican government, AID Is be-
Iieved to be an infrsction of the Constitution
especially violation OF the clause which pro-
hlblts the taking Of private property for pub
amount of property exempt from taxation under
existing laws, exclusive of that owned by the
United States, Is believed TO be worth, at a
moderate valuation, the SUM of ten millions of
dollars, or more than one tenth of all the taxa
bic real estate in the District. 1t Is not racti-
cable at this time to present an accurats list of
this property, but hgures from official re-
turns, though incomplete, show concIu-
sively that after exemptlng government
property, equal in value TO all the private
property in the District, about ten millions of
dollars which otherwise might return a re venue
under the present rate of assessment of 500 600
has been diverted from the Legitimate purposes
OF taIason by Congressional legislation leaving
less than mOiety of the entire property of the
District to bear the oppressive burdens of sup.
porting the government; OF improving and
keeping in repair the streets and avenues of the
national capital and paying the interest on an
enormous public debt. A summary OF property
exempt under existing laws .hows in Washing
ton church property to be s2.363, IN; school,
SSS5,1E; miscellaneous, s739, 766. In George
town like property is valued at S267 ,O7O: county
!, 3SS .GG5, making total of 81 ,643 1852. This
includes portion Of the public school property
belonging TO the District, but Information
from the assessors Office justties the assertion
that the amount omitted through the failure of
the omceIs to make the proper returns would !
increase the total 10 at least ten milliOBs OF dol
lars; valuation sufficient 10 have Welded a |
revenue OF six hundred thousand dollars TO the |
District government in the three years of its |
existence. II 10 this be added the amount lost |
under the law making exemption for the cost |
Df special improvements the aggregate would |
he increased 10 a million and half OF dollars |
i his vast amount donated to institutions, some |
Of which count their wealth by millions is as |
sersed against private property, a policy which !
y continued must retard the pros perity of the |
District. ard bring US TO bankruptcy. No one |
)f Ordinary intelligence should be found who /
believes that any class Of property anywhere |
has the claim TO exemption from Contributing |
to the support OF the government whose pro- |
lection " lnVokes, AID yet there are those who |
will contend that private property sh0ulI bear !
the additional burthens of taxation of the cor |
poratiOns named. Among this namber are pos |
sibiy ZONE who are wise RudsSOme who are hon |
est, but the honest are not wise and the wiss are
lot honest.
Mr.. Brooks thought the present laws on this |
subject unconstitutional Congress comes here |
md exemPts its own property from taxation, |
v hich is more than one-halt OF the entire prom,
erty here, and other property held by char |
table or religious institutions, which is IN ami
testify unjust He believed il would be benefit |
10 the churches, which are becoming anti |
Christian by reason Of extraordinary benefits |
bestowed by this act. We, as a psOple, are be-
coming sDu-republican and anti. Christian in |
The building up OF these splendid church edi. |
hoes, costing hundreds of thousands OF dollars |
These gratuities, II collected and used as a |
charity, would probably support the paupers of |
he District. The churches are becoming un- |
charitable to each other, and indeed tue ONLY |
unity among them Is in going to ask Congress |
Tor these benefits. Some or these corporations |
are growing wealthy on these special privileges
So far there is no enmity between the church |
and state, but when the state begins 70 support |
The church, then begins the d0wnfall Of relig- |
GUS liberty. Some OF these churches own prom
sTty to the amount of 81 900 900, and BY it are
Welding powerful influence in this coinmu- |
nifty, politically as well As otherwise. The pres
eDt laws are no honor to Congress or the
aid for the good Of the churches he /
thought they should be taxed. |
Mr.. Riley said he was IN full sympathy with |
the bill, but did not deny the right OF Congress
70 DO what 1t had in relation to churches, &c. 4
He would even 60 further than the bill calls for |
He submitted an amendment TO include in the |
taxable property all that is held by the United 1
States. No second ~ the motion was made.
The bill was then read the third time and be- /
lore voting MT. Stickney said he took great /
pleasure in voting for the bill, because he con
,ldCred it's essential principles in full accord .
with the spirit and genius of our free institn- /
tons; and lie did 50 the more cheerfully az he /
believed IL in harmony with the sentiments and /
traditions Of the religious denOmih ation TO /
which he belongs; aud he should do so with still /
eater pleasure IL their action was to be con-
elusive, and Lot liable to the delay and 9ceT-
Jaihty OF Congressional ratification. The only /
plan for 6xempting rel al property from tax alton 4
Is thai it is used for religious, charitable or /
educational purposes. The same argument /
would apply to Individuals with equal force a |
10 corporations and societies. III that was the 1
principle, II would be readily perceived, tu a 1
so emiDently virtuous, charitable |
end religious as the one in which we have the |
good fortune to reside, our revenue from taxes
would not only become small by degrees aud /
beautifully less, but very soon cease altogether