Evening star. [volume] (Washington, D.C.) 1854-1972, 1892-05-24

the maintenance of public order safety and
convenience enables him to receive in addi-
tional income, or, rather, makes it possible for
him to receive IL he chooses to do 80.
Your committee conceive this to be correct
principle. They think. with these representa-
tive property owners, that the man who holds
land that would yield him income were he to
improve 1t ought to pay as much toward the ex-
penses of the District he who by improve
ment actually does receive an income from his
land and they can see how much this equitable
method of levying assessments would stimulate
improvements and promote the growth and
prosperity of the District, at the same time as
1t lessened the tendency toward inequality.
INTEREST OF CITIZENS OF THE UNITED STATES,
And while inclined to favor, substantially at
least, the recommendations of these large prop
erty owners, your committee are even more in
clined to favor it when they take into considera-
ton the rights and interests of still larger
class of citizens The District of Columbia
derives its population, its Importance and its
wealth from the fact that it is the capital of the
nation. As the national capital, it is the nee
essary residence for longer or shorter periods
of citizens of the various states and territories
brought here by reason of their service in the
various legislative. executive and judicial
branches of the national government or by bus
mess connected with them. As the national
capital contains the halls of Con-
gress, the chambers of the Supreme
Court. the residence of the executive, the great
libraries, museums and repositories of informal
nation. which the national government is
gradually building up, it has to American citi-
zens a legitimate attraction. For these reasons
your committee are of the opinion that the sub
ject of taxation in the federal District is not
matter to be considered with sole reference to
the interests of the District property owners or
even with sole reference to the interests of the
residents of the District. As members of the
House, we are here as representatives of the
people of the United States. and it is because
the Constitution holds them to be parties of
real interest that we are cOnstitutionally called
on to decide how taxes in the District shall be
assessed.
National pride and national patriotism
prompt, on the part of the citizens OF the
United States a desire that the national cap
ital shall be clean. orderly, convenient and
comely-a desire that has been responded to
by Congress with liberal appropriations for the
Improvement and Identification of the federal
city. And in addition to this patriotic interest
in the government of the District of Columbia
the citizens of the several states who are or may
be called upon by duty, business or inclination
to visit the national capital. either for pro-
tracted residence or for short visits have an
eminently practical interest in this matter of
local taxation. The President of the United
States Is the only citizen for whom a residence
has been by law provided. and with that single
national capital finds it his primary care and in
most cases his largest personal expense to pro-
vide himself with living accommodations. for
which he must secure the use of some building
or part of building, whether it be residence
hotel or boarding house. As any assessment
that falls on the erection and maintenance of
buildings necessarily checks building and in
creases the cost while diminishing the comfort
OF living accommodations, it thus tends to
lessen the comfort and increase the expenses
of all citizens who are called on to
reside in or visit Washington. On the other
hand an assessment on the annual rental value
OF lands such as these property owners recon-
mend has no tendency either to diminish house
accommodation or to increase its cost. 1t
simply takes from what the owner of land would
otherwise put in his own pocket and by making
1t as costly to him to keep land idle as to fully
improve it, would tend to stimulate building
and increase accommodation. 1t would thus
promote the comfort and economy of citizens
residing in or visiting the national capital. and
instead of dlscOuraging enterprise and improve
ment would tend to discourage the business of
monopollzing land that is needed for the pur-
poses which the federal District was formed.
JUSTICE OF THE PROPOSITION.
Or to consider the matter in a somewhat diff
ferent way: The expenditures of the United
States in the federal District and the large sums
which are contributed from the national treas
ury toward the municipal expenses of the city
of Washington and toward its improvement and
identification have the effect of adding directly
and indirectly to the value of land. 1t is there
fore both just and expedient' that the ASSESS
ment for the revenues that are needed BY the
District of Columbia should be levied on those
who received the pecuniary benefits of this
added value. and not levied in such ways as to
ultimately fall upon citizens who receive no
pecuniarv benefits
And when it is remembered that the value of
improvements is constantly depreciating and
that of the total taxable value of the District
they constitute less than one-fifth, amounting in
round numbers to but $40 900, 900 out of $685.
100000. while the value of land. amounting al
ready to S24. 000 900 of annual rent is appreciat-
ing at the rate of over $40 900 900 year. it would
seem but simple justice to do away with the
burden now levied on the depreciating
property. even though it necessitated a
slight increase in the taxation of that
property so constantly and so enor-
mously approaching. Out of the twenty-four
millions n year which the land owners of the
District are already enabled to appropriate to
themselves and the forty millions year which
Is being added to the saable value of their
property by the growth of the District it is
surely but little to ask that they should con-
tribute less than $4,000 more than they now
contribute to municipal expenses. A tax rate
of ffty-one cents on the 800 is now needed to
raise the required revenue from lands and i'm
provements, but a tax of only tifty-nine cents
on the 800 would raise it from land alone
leaving all improvements exempt from tax
alton.
LAND VALUES FURNISH AN AMPLE SOURCE OF
REVENUE.
While your committee do not deem the uues-
ton of how far the national treasury should be
called on to defray the expenses of the District
government to be within the scope of the reso-
tuition submitted to them. they would report
of only 1919 per cent of the annual rental
value of the land of the District estimated
at S24,O0O.0OO would suffice to raise
the Districts proportion of the in
creased sum of S6.000,000 annual revenue
which the District Commissioners ask; that the
collection of 25 per cent would suffice to raise
the whole $4,000. 900 without taking one penny
from the national treasury; that the collec-
ton of 80 per cent would give. without any
tax upon improvements any contribution
whatever from the national government. Sl2,-
600, 600 OF revenue year. or more than twice
the amount the Commissioners ask fora sum
which properly used would soon make the ma
tional capital the most beautiful and delightful
city in the world. And this could be done without
the slightest tendency to decrease the comfort
or increase the cost of living of any resident or
visitor. On the contrary. the very weight Of
the tax thus levied on land values would check
speculation and make land needed for buildings
much easier to be had by those who wanted to
improve il, an effect which in its turn would SO
increase manhattan and prosDeritv IN uraatlv