Evening star. [volume] (Washington, D.C.) 1854-1972, 1884-01-07
The Question of Taxation.

AS matter OF general interest we publish In
fuI today the form Of a license law for the Dis
tflcI. pr pared by the Commissioners for submis-
s'oh 20 congress as the basis for legislation This
measure Is the result Of careful study OF the uues
tion by the Commissioners, and after consultation
Win CITIZENS representing all the different business
snd property Interests OF the District. The aim
mas Oeen to provide substitute for the objection
aoe and Ineffective personal tax, which IS ac-
ceptao!e to nobody The publication OF the bill be-
tore us presentation TO Congress next week will en-
able the people 10 examine Its provisions carefully
and 10 suggest any amendments needed in order TO
make II generally acceptable. The measure Is in
the Inc OF providing the most equabe and practi-
Siiiy eIective mode Of taxation possible; and that
most advantageous 10 the interests OF the conmu-
nity taxed The personal tax IS growing into dis
iaVor everywhere in cities as being clumsy. tnqusi
Voriai and UNJUST bearing only upon the cOnscenti
Gus taxpayer, and being easily evaded by the IN
SrnpulOliS. TheOnly quarter in which 1t has advo-
oates Is In agricultural regions where it Is favored
W tiie farmers as aff0rding good opportunity to
Ioad dig share OF the taxes upon city people. But
washington has no agricultural constituency to
RUE IN The matter, and the people have right TO
seiect the mode OK taxation they consider the fareSt
AMI the most advantageous to their interests.
This question OF reforming crude and inefficient
tax laws Is being discussed In various quarters
Inc New York Times OF yesterday concludes a long
ana intelligent article upon the matter as follows:
but IL Is not true that personal property does
not pay taxes and would not II the assessment were
lal1 wholly on real eStl1e. Much OF what we call
personal property is merely titles property which
Is IN active Use by corporations and business enter
PrlSS Ia this and other states giving 20 real estate
IN one form or another its taxable value. Taxes
on corporations and on the real estate which they
Use anu taxes on all forms ~ real estate used for
any purpose bCt the cultivation OF ne soil are in
Ieduty ptd Dy personal property. They come out
u the pr1EtS OF capital employed in the Use Of
ltllts anu buildings. when have an aSSesSah.e
value determined by the enp!Cvment of SUCH cap
ltai IN tnelr Use. Neither !, there any Injustice
zone 10 the Landowner who iptS cultivate the soil
me value OF his farm Is determined by what can
De lnade nom II. and the vastly higher valuation
which Is puf upon acres covered with buildings in a
city due 10 The more profitable use 10 which they
can b. put.
IL Is manifest that something should be done to
reform our tax laws. which have been built M in
an ncongrDouS fashion. without regard 10 any dis
iIAct principle, and which are eyadci precisely be-
cause there IS no possibility OF equity IN
thelF Practical working II taxes could be-
lahl On real estate alone II would be
great Improvement. but as 1lral legislators can
pFuutOiE not be rescued IRON the dtl,lOn that it
WoiId throw an unfair burden upon their constitu-
tt' anu relieve the rich capitalists OF the cities it
"ouIl ne wen IL the entire Tor state purposes
could De drawn from corporations and other gen
efaI sources and the assessment OF individual
property could be lett in each county TO the deter
Hlination OF It's own authorities"