National Republican., 1876-05-11
DISTRICT TAXATION,
What the Commissioners Think About ]

1pe senate Committee On the District having
requested the views of the Distr,st Comuiisslcn-
ers on the practicahity of ths House District tax
Dill, those omeials haVe. 1diressed the following
10 hon. george .. Sre-cer, chairman:
c,oti. to the letter Of your committee, en-
-.ng to us a copy Of bill IN. R. 257s) "to reg
the support of the government of the District
of Columbia, and for other purposes" and in
viting our attention thereto we have the honor to
present the following views:
i. In our judgment, the rate of taxation should
be uniform in the District. The present assess
aSJ @ t9s
trict, giving, we believe. general satisfaction;
and we think no injustice can arise now should
by Congress To illustrate the results to be OBJ
tained from taxation of real property with the
Washington, s7s, 1884, at ~ per
Georgetown, Is, $40, a,si7, at per cent. 5s,4ss II
County S. 7s4, ,4S3, at u per Cent?. e5,ss3 rs
s,3Os,s Is
The contrast in the amounts to be contributed
by the several sections Of the District It will be
Should unifsrm rate be established the re-
suits wouldo as follows, the rate being ~ per
cent:
Washington ,lS224 Oh
GeorgetoWn ..................-....'. sLlSs 20
....................... 13l, ,766 40
, si,4Ol, ,7s1 25
IRON which it appears that with a like rate of
taxation Georgetown and the county combined
will contribute less than one sixth of the entire
amount. The injustice arising from ditferene
taxation, if such tax be sustained, will be readily
perceived. A share of stock, or a bond, or money
Is valuable to the holder in one part as another
and yet 1t is proposed to tax snch property &per
cent. in Washington and y per cent in the county
The owner of q horse on one side OF Boundary
street is to be taxed ~ and on the other y per
cent.
2 1t is proposed to tax the bonds of the District
the effect of which will be to drive such securities
entirely out of the District.
g. That tine assessment Of all property in the Dis
trict within the time specified within the 18th
tiOn of the bill is impracticable.
4. That the 10th section of the bill we apprehend
may defeat the entire proposed taxation, as it is
thought men of character suited to the position of
assessors will refuse the office in view OF the pen
Objections of technical character could be made
to numbers Of the provisions of the bill, but these
will doubtless occur to your committee in their
review of its provisions. Having presented such
objections as appear most patent, we have in gen.
eral terms to state that the taxation OF personal
property in the manner proposed appears to be-
repugnant to the views and foreign to the customs
and usages of the people Of the District 1t is
very generally held that such a taX-eXcept, per-
haps, in a very modified fOrm-would be injurious
to the best interests of the District. One result
illustrative of the effect of such tax is already
experienced in the advance of from per cent. to
per cent in the rate of interest demanded for loans
since the passage by the House of the bill under
and we are Informed increased difficulty is ex
perienced in obtaining money upon real estate
security. The borrower is already made to pay
the tax, in anticipation of 1t becoming law. The
District is very limited in extent. Many of the
wealthy citizens have property just beyond its
limits where residences can be established to list
personal property for a very light taxation.
Owe deem 1t proper to invite the attention Of
your committee TO the original taxbll as reported
to the House of Representatives by the majority
of the Committee of the House on the District of
Columbia. Certain changes in some of the license
rates might be suggested, but in view of the i'm
portance of prompt action, we refrain from making
them. In our Judgment the net amount to be
realized from the license system proposed in the
committees bill will be as large as could be an
ticipated from the other. The license system can
be enforced without additional officers or increased
expense; whereas the personal tax would be both
expensive difficult of collection, and odious to the
people 1t is held and with apparent justice, that
Congress having fixed upon the amount to be
raised by taxation, the people should be granted
any preference in respect to the manner OF pay
ing It.
The license system now in force, only more lm
tied in its amount, is one to which the community
is accustomed, and the bill reported by the COM
mittee, as we are advised, was approved by in
fiuenta citizens well known to all classes Of peo
pie in the District.
The receipts from the bill as amended by us
may be estimated as follows:
Tax S92 000, 600 at 4 per cent. $50 900
Decuct 10 per cent. delinquencies. l3s,cOO
Net result from real estate 81 2i2 0JO
Add for licenses proper as estimated by
collector, percentage on deposits and
receipts not included. 275,O0O
s1,5l7 900
The license tax on furniture and percentages
on deposits of banks and receipts OF agents may
he estimated at from SIPS OOO to $40, although
EO data exists on which to found estimates in any
sense rel liable as to receipts from these sources
Adding TO the above amount of Il 5lT O0J for these
items. it appears that the net revenue to be real