Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-04-22

ton OF personal property. Several tax bills
are now pending, OF which one taxes only
realty, leaving the license system where it
row Is; a second taxes reai and personal
property; others tax realty and provide for
an extended system of license tax. OF this
latter class Is Mr.. Hendee's chapter on the
Su Ject OF taxation, in the bill for the gov
eminent of the District, and, in accordance
with the principle on which the bill is
framed provides for payment of all revenues
OF the District from whatever source derived,
into the Treasury Of the United States
Practically this is now done, but not by pro-
vision of law. The Commissioners adopted
the plan, having Invariably drawn warrants
upon the L. s. treasury for all dlsburse-
ments Of whatever amount, requiring OF
their accounting officers daily returns of the
amounts paid into the Treasury and drawn
therefrOm.
Mr.. Hendee has adopted the rate q per
cent? of taxation upon realty fixed IN the
Morrill, bill, but has left out personality
except in respect OF license tax aud the tax
on furniture, as adopted in Mr.. Buckner's
bill. The rates of license tax are rather
higher than in the latter named bill, and In
some points need changing. Mr.. Hendee's
purpose, presumably, was to offer a system
OF license tax that would approximate to
the net amount likely to be realized from
such taxation upon personal property as Mr..
Neal, of Ohio, expects to obtain from his
bill. Experience in the matter OF tax upon
personally In this District has been disas
trous. Our legislators forget the limited
extent OF territory and the ease with which
personal property takes wing to escape Into
Maryland, where taxation is very light. Mr..
Neal comes from the west, where the states
are large and the population and interests
mainly agricultural This class In those
states escapes taxation to great extent by
means of personal property taxation. In
Michigan nearly the entire. if not the whole
expenses of the state governmelt are paid in
halfway. In legislating for the District, Con-
gress has in fact only Washington to con-
slider, because practically Washington is the
District. The limits of the city will In few
years, in fact, embrace the entire territory,
as it does now give values TO the lands.
which are principally held for speculative
purposes. The community is not agricul-
tural, but essentially urban. Taxation upon
personal property IN baltimore is very light
In Philadelphia there is none Will Mr.
Neal tell US how much the personality in
New York pays? WHAT percentage upon
its market value? Oar business interests,
especially building, are very largely con
Quoted upon borrowed money. TIE rate OF
interest will Immediately be advanced upon
him who bOrrows by just the amount or tax
levied. IL is not the lender who pays Ii. any
more than the grocer who sells a pound of
coffee pays the import dues thereon.
Mr.. Hendee's license and furniture tax will
net, Ii Is believed, quite as much as any per-
sonal tax that can be levied and collected.
1t will require no increase OF officials and no
additional machinery for collection other
than tax on realty now requires. II is a net
gain to the last dollar. Not so with the per-
sonal tax, for which the people must pay
largely in the collection. 1t is very difficult
to TX what amount the license tax will pro-
duce, but IL may be safely put at $3.50 O0O
net, and will probably exceed that amount
Mr.. Neal, we hear, expects TO realize a gross
amount of $500 900. How much of II WILL be
a net gain to the treasury?
Mr.. Hendee does not provide for different
rate OF taxation for different localities, hav-
ing but one uniform rate. Whatever the
figures adopted, a uniform rate Is just. In
der Mr.. Buckner's scale OF X per cent. for
Washington, per cent. for Geor getOwn, and
Il per cent. for the county, we find that the
assessed values of real estate In those local.
ties will give returns, in round numbers, as
follows:
Washington ..................Si,ls 2 800
eetOWn-.-.----.--.-...--. I1o,OOO
County ........................ $500
IOLal-. 81 yjOt ,aUO
Is II rot perfectly apparent that the valua-
lower than in Washington, when such a COP
trast as the above is exhibited? the county
Is, say, 80 square miles in extent, lying inn
mediately about this city, and embracing
many villages and suburban property. Is II
not apparent, too, that valuations there are
disprOpOrtioned 10 those of Washington? 1t
should be borne In mind that the govern
ment property within The limits OF Washing
ton city,-Georgetown and county not In
cir Ie-t = is val al q
this.taxed as private property is, the contrast
would be still more glazing, for then the
relative amounts would stand thus. adding
for public property IN the county and George
town:
Washington. =, OS2, 500
Georgetown, say ....,................ 81, 900
county '.''......-............... 100000
Totai-.....--.-.... .-.--.-.....-..-s - "a 800
An Uniform tax OF Ia per cent. on all re-
atty IN the District would give gross amounts
as follows:
GeorgetOwn- ACKNOWLEDGEMENTS. SI,T+0
county ...-...................... l3l.IIO
Total. 81 .4Ol 100
10 Ter cent OF FOR deiinQuencies 1919
Total net proceeds %, GIL
Now ADD for The estimated amount
TO be realized from Mr.. Heudee's
AceEse and furniture tax. say. 10000
Total amount realized from such
rates OF taxation. ........-..--...S1,1ll6l
But II is not our purpose 10 enter into a
discussion Of rates OF taxation; but, In gen.
eral terms, To protest against a general per-
sonsl tax as an unwise measure to adopt
where the migratory proportion OF popuIa-
ton is so large, and where the condition and
circumstances surrounding aad attending
life, and which enter into the question of
taxation are abnormal, aud not 10 be found
existing elsewhere on this continent.
Ii Is understood that a vigorous effort will
he made IN behalf OF the Washington AID
6eorgetown Railroad company, 10 the end
That II may be allowed TO retain the cobole
stone nuisance now laid between aud on the
outside OF Its tracks, In the event OF Penn.
syivsnia avenue being repaved bet xeen the
treasury and the Capitol, under the bin
wnlcn recently passed the Senate. IL would