Evening star. [volume] (Washington, D.C.) 1854-1972, 1893-11-25

leans toward the imposition Of tax rather
than seeking to prohibit by stringent legis-
laion, which is at first secretly evaded
and at last unblushingly violated and dis
regarded. By the imposition of a heavy
tax every person engaged in the business
becomes an agent of government to assist
In Its collection and at the same time ena-
bles those charged with it's regulation to
more certainly perform their duties. Fur
ther,nore, the excise tax has a beneficial
irhuence In restricting the consumption of
articles which, by their nature are believ-
ed to be injurious. both to the consumer
and to the community. This brings us to
the consideration of the most important
problem in the whole scheme of taxation.
Assessment.
The principles of equitable taxation are
not difficult of solution. nor would that
question alone present an insuperable OBJ
stacle, but as all taxation is simply a
principle applied to a condition existent
1t becomes a matter of deep concern to
consider well the conditions surrounding
the locality where the taxation is to be
applied. This is very important. since the
NOSE erudite application of scientifically
correct principles of taxation may work
badly when applied in a locality presen ting
complex conditions which defy every eff
fort to reduce them to a uniform basis
Herein lies the trouble. 1 sincerely believe
the necessities of the situation as outlined
above and would have made a satisfactory
assessment, but while they were engaged
in the work Congress was induced to start
an investigation, the criticism of which
they were anxious to avoid, and thus they
net the fate that threatened Ulysses in
trying to escape Sylla, they foundered up
on Charybdis. Every one who has given
the question consideration will appreciate
the necessity for an equitable and correct
assessment but this is difficult to obtain
when a committee of Congress starts a
counter assessment and calls in question
the honesty and efficiency of those by law
intrusted with that duty. The conditions
under which they labored is the best argu-
ment for a new assessment, since no criti-
cism can fairly attach to them. The board
was properly constituted, since the colored
people had representative to look after
their interest forming, as they do, one
third of the population. The other gentle
men were men OF ripe experience and their
appointment gave full satisfaction at the
time. But there were conditions surround
ing that neutralized their best efforts, nor
could the board of revision mend the
matter.
In majority of cities the imposition of
tax on the liquor traffic secures immunity
or light assessment for some species of
property; in others the inheritance tax re-
lieves some form Of property from assess
ment. 1t seems to me that we might very
well engraft this form upon our system,
equitable or more easily borne than the
Inheritance tax. 1t does not take from
him who accumulated the wealth one cent
of his earnings, 1t makes its demands only
after he who worked for the money no
longer needs it, and diminishes but slightly
the patrimoDy of those who, by inheritance,
succeed to the estate.
Suggestions.
would urge upon the Commissioners
the propriety Of at once preparing a bill
to secure at the earliest practicable mo-
ment a new assessment. made by a per-
manent board of assistant asse ssors, who,
together with the assessor and auditor of
the District, should form a board of equali-
cation and apportionment, they to meet at
a fixed time to hear all complaints submit
ted each year before a certain day, and the
board thus created to have power to ad-
just all Irregularities, inequalities or over
valuation, as the case may be, and deter
mine the question finally. That the arbi-
trary rate be changed and made flexible,
so that the rate each year should conform
somewhat TO the proposed expenditure of
that year, thus avoiding, as far as possil
BILE, the accumulation of a large surplus in
the treasury, which often happens through
the arbitrary character of the rate, limiting
the rate, however, to its present one and a
half dollars per one hundred dollars of as
sessed valuation. That the Commissioners
consider the advisablity of securing au-
thority to levy a small tax on inheritances,
the money so obtained to form the nucleus
of sinking fund to cxtinguish bonds to be
issued to complete the sewer system as
recommended by the commission of 1880.
Other citizens may suggest other methods
to remedy the difficulties inseparable from
organized government, and from the multi
plicity of thought a proper system may be
reached. DANIEL MURRAY,