The sun. [volume] (New York [N.Y.]) 1833-1916, 1897-12-02
TAXATION IN WASHINGTON.
TABLET KILBOURN CONTENDS THAT
TINE System rs ILLEGAL.

THE # rs ILLEGAL.
-
Ne shews Thst Under the Conn'itutien and
peoislous Of the Supreme Ce-ri Tsnss fr
the ststriet OF Csistnota seeu'e ne Apper'
usnsa Asons the Fe"p'o OF }" 'hs "'s''s'
wAsBINoToN, Dec, 1.-Mr. Hallet Kilbourn
has given Congress, the District Courts. and tho
citizens Of Washington q hard nut to crack In
lnyinR down In an ably prepared pamphlet the
proposition that the present system OF taxation
in the District OF Columbia 10 illegal, inasmuch
- Il involves the assessment and collection OF a
direct tax on real estate in violation Of the Con-
e~titution and in conflict with q long limo Of do
eisions by the Supreme Court Of the
United States. Mr.. Kilbourn was n heavy
real estate operator in the days when
"Boss" Shepherd was converting Washing.
ton from q mud hole to "thc finest city
IN the world and was q prime factor In, II not
the author OF, the movement that resulted In
the creation OF the present system OF municipal
government for the District. For his refusal to
produce before q Congress investigating com
rnittee the books OF tho real estate firm Of Kill
bourn & Latta he was imprisoned In tho Dis
eriot jail, ana aftorward recovered a heavy
Judgment from the District under q decision OF
che Supreme Court. Mr. kiloourn has since
disposed Of all his real estate In tho District Of
Columbia, except a lot in the cemetery. and
therefore claims that no mas net a aoiiars worth
q interest in the important question that he
Under a law passed in 1878 the citizens of the
ali holdjnRs OF real estate. and taxed at the rate
~, sn assS, ooo =, ns;ra.i.u tn. :. 70
fact assessed at the rate Of IS per 81, 900. but
onohnlf of this amount is paid out Of the ma.
eonel treasury so that tho citizen pays but
o1.s0 on each $1,000 of assessed value. Each
yc,r yhen the bill appropriatinr money for tho
suppoI.o Oh inc Dissr'cs Oh Ooiumoia come' De
rure 70 arieo and denounce the law under which
the Government pays one-h.lf OF the So tax rate.
49, a.h.. 49, ~. u.,n. 49,. :. " &c., w.
s s,sS o.ues nnu " no" lain enas ~ II e,oSf.y
tbe taxes for the support Of tho District of
Columbia. and presents a strong array of legal
and judicial opinions in support Of his conten'
slon: no qa0ees eno pan ior making masnine.
son inc seat OF sovernmen. TINS pian oeine
created by the Constitution, and its purposes
1870 ST." .~aon ~ ..ns
United states convened. The provision was:
oxclusiye legislation in all cases whatsoever
-. NV. n,".r,.. h,nt sn...s,n. ,nn 81.
1qgarel as may: BY cession Of particular States
s ssst t of H., Ss0e GoSefnm e5 oo OF ftho Gn GesGS seat tne
purchased oy the consent OF the Legislature OF
tno st ~ fnrt wniGn n oSam'o s rsen 40 2 do.nv ereSS,
and other peedful buildings"
From this Mr.. kilbourne argues that in the
Consrtntiop' ana DOT IN inc acts OF CONGRESS-,
arg iocatea the iunaamehtni princ1piee ana
1t having been selected as the seat Of the Coy
9rnment oy an act OF congress OF July III, 1870.
ne saye: -
nSonsress, tnerst o. became the nations
OF the Government. in trust for the use. benefit,
and purposes Of the United States and the peo-
pie thereof; When the District became the Fed
oral capital the people then residing within its
terrltorlai units were At once merged into the
general oooy polite OF tho United states, and
pecame emenaeie 70 the avs or the nation and
ment., And such Is the, constitutions status of
ehS,r residSnce.
Then follow the opinions OF the Supreme
ere conferred on Congress- BY the Constitution,
20 exercise exclusive legislation, over. the Dis
trict OF Columpin. are enumerated in, that code
20 sp. .s Rros snv Is. Is the limit ntw w,th Inv which 1t can
tention Is called to the law at present enforced
IN Gan nhS p pes of J Ts,er9 n is SS.ne R %sas to t1 the OF.
monts. for which Congress imposes a tax on the
Rietrict to pay one'haif the expenses. are cited.
inSn Ell. kiIoourn draws THESE c9nclusions:
-Ihat CONGRESS can only legally enact and
tax ,upen the property and privileges of the
people q the District OF Columbia, when such
t AZ 10 isiG IN psoportion to the CENSUS OF popula-
PRIVILEGES IN the District OF Columbia can have
3 oiTect TAX curing the legal operative force OF
me unit $50 S so. census OF 1890 is In proper