Evening star., 1902-06-06
Taxation Without REPRESENTATION

In recognition of the fact that the Dis
trict is taxed without representation Con-
gress in arbitrarily applying the taxing
power has in the organic act left large
share of responsibility in the matter upon
the Commissioners. who are required by
the law to be bona fide Washingtonians,
and are supposed to reflect the public opin-
ion Of the community.
Indeed. Congress, in taxing the District
under the organic act, does little more than
fix the amount to be raised. this sum being
One-half of the amount actually appro-
priated by Congress for the coming year.
The Commissioners appoint the assessor
and his assistants, who value the local
property for tax purposes; and as to the
rate, Congress merely says that it shall
not exceed 81. 30 per hundred. The problem
of the Commissioners is to equally assess
the taxable property of the District at such
percentage of its actual value as will, when
multiplied by the tax rate (Which must not
exceed S15D give the sum fixed by Con-
gress in the District appropriations The
Commissioners are authorized to raise by
taxation only a sum equal to one-half or
the previous appropriation, and the exac-
tiOn of a larger amount either through too
high an assessment or adherence to the
maximum tax rate does not seem to be
warranted by law Thus the Commission
ers are apparently granted discretion both
In respect to the rate and the assessment.
Indeed. they seem to be required to so reg
ulate either the rate or the assessment as
to raise only an ascertained sum. In this
way the District has indirectly and in GER
tain limited respects the privilege exercised
by other communities of deciding how It
will raise its tax money.
Among the points settled by the munich
palities each for itself, is the proportion in
which the tax burden is to fall upon real
and personal property. Some collect nearly
the entire amount from real estate; others
burden personal property heavily. OF course,
as the burden upon one form of property is
increased that upon the other is lightened.
OF the sixteen American cities nearest to
Washington in population thirteen show
real estate assessments less than that of
the capital. and two have smaller personal
property assessments. The District exceeds
in total assessment of real and personal
property ten of the sixteen.
The House proposes to compel the Dis
trict to assess its personal property so that
instead of standing fifteen out of seventeen
among these cities in the amount of such
assessment it shah stand third. And this
den Of real estate taxation. Indeed, Wash
ington is to be exalted also in this respect
from fourth to second in rank. In total
valuations it is raised from seventh to sec
ond city.
The House also proposes to take away the
appointment of assessors from the Commits
sioners. 1t proposes to deprive the COM
munity of every yestige of participation in
the decision Of the method by which it will
raise the amount Of tax money required of
Il by Congress. l. proposes to substitute
for the considerate letter and spirit of the
organic act an arbitrary, harsh and brutal
tax system. imposed from the outside. ruth
lessly and despotically, upon the unrepre-
sented.
The District urges the Senate to return
to the spirit of the organic act, and to just
consideration of the unrepresented. 1t asks
that in fixing the amount 70 be raised next
year from taxes the cost of great perma-
nent improvements. except for sinking
fund contribution, be removed from current
expenditures. 1t asks that after this
amount is ascertained by appropria ton as
required by the organic act, the Districts
assessments. while applied equally to indi-
viduals. shall be SO adjusted as to raise only
the sum thus fixed by law.
IN respect 10 the taxation OF personal prop
erty Congress should go no further, if it will
follow the spirit Of the organic act, than to
say to the Commissioners, if that is it's will:
You must include tangible personal prop
erty with real in your list of District taxa
bles. We do not leave you any option in that
respect When this is assured by stat
utory command the question of assessments
and of rates should be left to the Commits
siOners precisely as it is left now by the
organic act.
Simon Sam of Haiti has his one and 4
half millions of dollars and IS not caring