Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-06-29

To the Editor Of The Evening Sta-:
Az some confusion of ideas seems to prevail
in reference to the powers and duties of the
Commissioners of the District in the matter of
levying taxes I have thought that brief
reference to the legislation this subject
might be useful.
It will be made plain thereby that the Com
missioners neither authorized nor directed
to levy a tax of @l-50 on every hundred dollars
of the assessed property of Washington and
Georgetown. but that they are required to levy
u specific sum, to be fixed annually by Congress,
and that the rate of $3.50 on the hundred dol
lars is simply the limit beyond which they can
not go.
The whole subject is regulated BY the act of
Congress of June II. 1878, entitled An act
providing permanent form Of government
for the District of Columbia
BY the third section OF the act the Commits
sioners are required annually 10 submit to tine
Secretary of the Treasury a statement showing
in detail the work proposed 20 be undertaken
by them during the ensuing fiscal year ard The
estimated cost thereof. the cost of bridges, of
public institutions. of charity, &c. the ex-
penses OF the Washington aqueduct and an
iternized statement and estimate OF the ex-
penses OF the District gvernment for the next
fiscal year. As fur as this is approved by the
Secretary it il 10 be submitted to Congress-
And then to the extent 20 which Congress
shall approve of said estimates Congress shall
appropriate the amount of fifty per cent thereof.
and. the remaining fifty per cent Of such APP
proved estimates Chall be levied aud assessed
upon the taxable property and privileges in
said District other than the property Of the
United States and of the District of Columbia:
Provided, That the rate Of taxation
in any one year shall not exceed one dollar and
fifty cents on every one hundred dollars of real
estate not exempted by law, &c.
II will thus be seen that the amount to be
raised by taxation Is a gross sum. and not any
particular percentage on the assessed value Of
the property. and chat the latter is only referred
to in the act in order to liz limit 10 the amount
to be raised. If. therefore, the amount to be
paid by the District for .he coming year its
share Of the annual expenses should be SO ,000,
600 and the entire taxable property should be
fixed under the new assessment at $500 900 900.
u tax at the rate of one per cent would be suf-
ficient, and there would be no authority for
collecting tax of II per cent. or 81 500, 900.
or course there can be no objection 70 hav
ing this matter placed beyond cayil by
amendment to the law, but II seVms to the
writer sufficiently plain under the existing law.
II the annual estimates remained the same 40
in wears past. then. if the atore2oing view be
correct. the nominal increase in the value of
the assessed property would make no difference
and cause no increase of burdens to the tax
payer, because the rate Of taxation would aim
PLY be reduced.
Blu: the danger is in the continual growth Of
lhe annual cstluiates- Inc powers OF lIte C0ul-
missioners are virtually TO initiate appropria-
tons by recommending them TO Congress, one
half Of which must be borne by the District,
and the only inii. to their power in this respect
is the rate of "a per cent on the assessment
before mentioned.
The inclination of those invested with power
is to exercise il to its extreme limit. The Com
mssioners, with the best intentions. will
naturally be ambitious to signalize their official
careers by extensive and Useful public improve
ments without, perhaps, sufficiently counting
the cost to the taxpayer. They will be con-
ssantly under pressure to promote expenditures
in the interest of private enterprises and specu
lations. These and other causes, combining
with tine actual expanding needs Of this grow
ing District will tend to the steady growth Of
the annual burden.
The tax required to be raised by the District
in the first year Of it's present form of govern
ment was only 81 $50 600; that of last year was,
believe. 1854 063 10; that proposed for the
coming year. it is said. is %. 397 ,063 ~. And
SO it goes on. For the next year, soon after
it may be "a 500 900, which will enhance the
~ per cent on the new assessment. and then,
perhaps, still higher rate may be adopted on
a still higher assessment made. LEX.