Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-01-10

| proportion of individuals who are not per-
manent residents. Many of them are
| called here to transact business with the
| government or sent here to represent con-
stituencies, while many others, men OF
| wealth and assured incomes, who have
| homes elsewhere, are establishing their
residences here for portion OF the year.
| attracted by the social, sanitary and other
advantages for which Washington city is
rapidly acquiring national reputation.
| All these individuals are necessarily en-
Darrassed in determining what property OF
theirs Is taxable here and what is taxable
elsewhere. All the vexattous and unjust
| features pertaining in general to personal
taxation are aggravated in the District OF
| Columbia.
| so large a proportion of the population
| of Washington are but temporary residents
| that the imposition of personal tax is
| manifestly unjust to those permanently
| established here, and compels the latter to
submit to an impost unfairly distributed,
| from which the many escape and of which
| the rev bear the burden. A license system,
| applying with equal force to the sojourner
| of day or of month months, exacts
| contribution more fairly, would reach all
classes without Partially, and with rec
| concentrations made by the Commissioners
| adopted, personal taxation need no longer be
| considered necessary a measure of rev.
enue. 1t would seem that at the capital Of
| the nation the way should be cleared for
! all Corners who, as citizens Of the repuh-
! lie, contribute to national taxation a large
| portion OF the expense Of the maintenance
OF Its municipal government. The Com
| missioners are of opinion that the power to
| dispense with personal taxation altogether,
| or to grade 1t to a reduced percentage,
| should be accorded to them whenever in
| their Judgment the financial situation of
| the District government shall permit either
! to be done"
In 1885 the assessor noted again the diff
| Guilty OF making just assessment of per-
| sonal taxes, and the Commissioners. in
| calling attention to his recommendations
and those Of prior years, repeated the sug-
| gestion that the attention of Congress to
| this subject was needed.
Recommendation for RepeaI.
! In 1887 the assessor said that the expe-
| rience of every year added to the force of
the views expressed In previous reports on
this subject, and that the personal tax law,
I If not entirely removed, should be promptly
amended to suit the changed conditions
| caused by the growth of the city and the
| low rate Of interest. The Commissioners
said that If the tax was longer to be re-
| garded as material source Of revenue
| the laws providing for it's assessment and
| collection should be amended noting that
the collections were yearly and rapidly de-
| creaSing.
The trouble in this particular was again
| noted In 1889 by the assessor, who said
| that the law was not enforced as it should
be, owing to the evasion of the tax by
| many persons who should pay it. He had
| reached the decision that the law was con-
| sidered dead letter by great many per-
| sons, and that If the law could not be en-
! forced it should be repealed, or If the reve-
| nue. derived from it was essential Congress
| should pass a law sufficient to enforce
| the making of the assessment and its COL
| lection. He called attention to specific de-
| fects in the law.
In 1880 the assessor noted again the con-
slant diminishing of the returns and said:
1t cannot be true that our citizens gener-
| ally are getting poorer less prosperous
| IN business; nevertheless, in view of the
foregoing statement it might possibly be
said that the public conscience is becoming
somewhat elastic on the subject of taxation.
| Out Of the entire population of the District
the books Of this Office show less than 81 900
| persons owning personal property over and
| above the legal exemption. Those that
make regular returns and promptly pay the
tax, justly complain that others are not
| compelled to do the same, and many take
| occasion to make their wealth invisible by
temporary investment in exempted stocks
| or bonds, or buy themselves in debt upon
| margin. l am well satisfied that our
| citizens generally are willing to pay all
| just and reasonable demands The personal
| tax law, however, is considered an obnox-
| 1ous one and is severely criticised, insofar
as 1t attempts to expose to public inspec-
ton matters Of private business, and to this
| extent the objection is fair and reasonable
and the arguments against it's further con-
t1nuance or enforcement are worthy of most
| careful and favorable consideration"
The Law Unpopular
| The next year, 1891, the assessor cited the
fact that the situation was unchanged save
that small increase in the tax had been
noted as result of the Incorporation Of
! certain new companies. He says: The law
on this subject is unquestionabiy an ex-
tremely unpopular one, and many of our
best citizens complain grievously at its
| strict enforcement They call it linguistic
rial, Ubiquitous unjust ETC., and that its
| longer continuance will have tendency to
drive capital out Of the District for invest
| ment elsewhere.
Il am constrained to believe that these OBJ
Jections are well founded and are not at
all unreasonable. The entire revenue de-
rived from the personal tax averages only
about $4,000 annually. I think the law
should be repealed land a general graded
license law substituted therefor, from
which In my judgment, much more money
Will be realized and at the same time the
burden of taxation will be distributed more
equitably and satisfactorily"
In 1892 the assessor, noting that the thor
ough and systematic assessment and en-
forcement would undoubtedly result in add
ing several millions to the taxable prop
| erty of the District, II the means were pro-
vtded for such administration, said: The
pecuniary results from this source 1 be
lieve would be more than counterbaianced
by the large amount Of additional cariIaI
which would seek investment in our Dis
trict In business enterprises II assured that
the obnoxious and inquisitorial features If
legitimate business affairs secured from TN
| necessary publicity and inquisitive inspec-
tion.'
recommendation to the same effect oc-
Cured in the assessors report for 1894, and
he said: 1T Is difficult to divest 4 tax of
this character of unjust and inqd.sitorrel
! features. and equally difficult to make M
assessment approximating an equitable dis.
tribution Of its obnoxious burdens. 1t is
wrong in principle; 1t invites PERJURY; 1t
| gives opportunity to apologize for inten-
! tional Misrepresentation of fact. and in
every way is calculates to demoralize the
general standard Of public morality by en-
couraging extreme tension in the one whose
| conscience is inclined to be elastic On the
question of legal responsibility. The Law
should be repealed"
A Prediction of Judicial Repeal.
In 1895 the assessor YEARLY refers to his
previous arguments and representations
| against the personal tax law and says: II
venture this further assertion that if ap-
| pealed to our courts would find a close re-
lationship between this and the much-ab-
| horred income tax which was lately abolish
ed nv n decision of our highest iudicial trf