Evening star., 1902-01-10
The Personal Tax.

Elsewhere I'm The Star will be found
summary of the annual reports OF District
Commissioners AMI assessors bearing upon
the matter Of the personal tax law whlch
prevailed in this jurisdiction until it was
recently declared non-enforcible by the
courts. For more than quarter Of CEN
tury. from the very beginning of the laws
operation in fact, the officials have con-
tinued to protest against its principle and
it's terms They have pointed out its ine-
qualities and It's deterrent effect upon the
development of the local business interests
its tendency to drive desirable persons from
acquiring a permanent residence in the Dis
trict, its Determinations against local cap
ital and it's increasing effect of causing the
taxpayers of the District to look siightingly
upon the dignity and the force of the laws.
These reiterated appeals for the amend
ment or the annuliment of the law. occa-
sionally punctuated and emphasized by di-
rect recommendation from the Commission
ers, had effect upon Congress and the
law remained on the statute books. a dead
letter as regards a large proportion of
the local property owners and an unjust
burden upon those who conscientiously
sought to obey 1t. 1t was repeatedly point
ed ont TO Congress, through these reports.
that a wisely drawn license tax law would
more than replace the obsolescent personal
tax. by producing far more revenue, at a
less cost of collection and an infinitely less
menace to the community's morals During
all these years the District was raising
from its real estate tax a larger sum than
it was permitted by Congress to spend as
its half of the cost of local maintenance
and thus the needlessness of the personal
tax was effectually demonstrated
When surplus had been succeeded by a
deficit. by reason of the violation of the
organic act by Congress, and the Districts
current revenues appeared to be inadequate
to meet the extraordinary and grossly un-
jusi drains upon them, a suggestion arose
in Congress that the District was not suf-
ficiently taxed in personal property and it
was proposed to apply the screws to the
local citizens to force them to yield more
revenue on this basis. The result of that
effort quickly appeared in decision by
the court that the personal tax law was in
effective because of the lack of the reaui-
site machinery for it's enforcement. That
decision amounted in effect to the repeal of
the law and so the courts fnally did for
the District, by an indirect process, what
Congress should long ago have done by d.
rect repeal
As soon as it was thus demonstrated
that the old law was imperative despite
the fact that the ordinary real estate taxa
ton would suffice. if the organic act were
respected, to yield an abundance of local
revenue, movement was inaugurated at
the Capitol to secure the enactment of a
new personal tax law which would meet
the objections of the court 1t Is rather
extraordinary that the draft of this new
law should be called for from the assessors
Office. the occupants of which had for
twenty-seven years been seeking by the
most urgent Of recommendations to secure
the repeal of the law on the ground that 1t
was iniquitous and inquisitorial in principle
and impossible OF equitable enforcement.
The record contains no suggestion that
personal tax law is either desired by the
citizens, demanded by considerations of
equity. or required by the fiscal needs of
the District