Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-06-07
Personal Property Taxation.

II Congress decides to interfere with the
method by which Washington prefers TO
tax itself in order to raise the annual sum
reouired by the organic act; If Congress
refuses to permit the capital to enjoy the
privilege possessed by all other American
municipalities and exercised by PittSburg
and Jersey City, of raising the bulk OF its
revenues from real estate taxation; In
other words, If Congress, simply because it
has despotic power in the matter, Is de-
ternfned TO force upon this unrepresented
and helpless community an odious personal
property taxation which for more than
quarter century through it's officials and
its board of trade and other citizens or
PLANTATIONS it has been denouncins, then
the only remaining question of interest to
the District vassals is the degree of Sc
verify of the tax edict of their oyer-lords.
VIII it be drastic and confiscatory? VIII
1t be inquisitorial and offensive? VIII it
produce the same degrading and perjury
provoking results as in other cities, by
placing a premium upon dishonesty, a tax
upon conscience?
OF course It lies In the power of a hu-
name despot to reduce to minimum the
evil of taxation without representation.
There are personal taxes and personal
taxes. Since the District is opposed to this
kind of taxation as inquistorial, inequita-
bic and crime-breeding, it may be reason
ably assumed to be most hostile to that
system of personal property taxation which
Is most offensive in the particulars speed
fed. and to favor, comparatively speaking,
that form in which these evils are reduced
to minimum. Thus the taxation only of
tangible. visible personal property which
cannot well be hidden or lied about is not
so liable to produce unequal and inequitable
ard demOralizing results as the more
sweeping forms of such taxation. The tax
alton of the mere evidences of Indebtedness
or Of ownership results in the ineauity of
double taxation. A reasonable tax upon the
franchises Of semi-public corporations, upon
the earnings of financial Institutions and a
license tax upon occupations are all readily
and certainly collected.
The rates Of taxation on the various per-
sonaI property taxables as declared by the
edict OF Congress can be so framed as to be
revenue-producing because not unduly bur-
densome. or prohibitive in driving taxablcs
out Of the District, or confiscatory in alb
sorbing such taxables as cannot escape.
II these rates were fixed by the community
as in other cities they would be kept down
to the precise figure which would raise the
essential revenue with minimum of dis
turbance of and injury to local business its
progress and prosperity. The people Of
Washington would not subject their finan-
ciaI institutions to the rates which might
prevail owing to local conditions in San
francisco or Detroit, but to rates which
would enable them to do business and aid
the citys general development in competi-
tion with neighboring Philadelphia and New
York. Our infant manufactures would not
be taxed on rigid uniform basis. bu.
would be fostered under some policy of
exemptions like that which, It Is said. has
been employed in competing Baltimore
Exemptions in general would be liberal
and considerate. Our personal tax system
would not be one which would raise the
interest rate TO future borrowers, increase
the rentals of future tenants, and cut down
abrLt,.. 20 the distress-producing point the
small interest or dividend returns on in
Vestments which constitute the means of
support Of so many widows and orphans.
In every case the aim would be to protect
the individual and to make favorable con-
ditions for local business development
against outside competition, and not, in rails
Ing revenue for the general welfare, to
cause Individual distress or to hamper or
destroy domestic prosperity
1t would be for the welfare of the ma
uonal capital. If Congress is determined to
impose personal tax. that it should Law
down peremptorily the classes Of personal
taXdbIes, and then fix maximum and mini
pun rates for these classes leaving the
commissioners to declare for each year the
precise rate 10 be levied. that figure being
determined by the revenue requirements
uhder the organic act of the year in uues-
ton The Commissioners have, 1t would
SEEM this general power under the organic
act though 1t does not appear that they
nave ever exercised 1t by naming any other
rate than the maximum fixed by Congress.
Inc King Of Spain in preferring horse
racing to bull-fghting shows great firmness
or moral purpose. He chooses the less
brutal amusement even though it may be