Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-05-23
Fair-Play for the Capital.

the whole subject for thoughtful consider
alton and wise action in the Senate appro-
priations committee. AT this juncture the
service rendered to the District by Mr.. Nc
Mnlans proposition is material and i'm
portant and will be heartily appreciated by
the local community.
In acting upon Mr. McMllan's suggestion
the Senate viii decide whether it is not
advisable as the very first step to relieve
the current tax revenues of the overwhelm-
ing burden of the full initial cost of GER
tain great and permanent municipal inn
provenents. and through an advance pro-
vide specifically for such improvements
This sort of an advance is sustained by
logic and the precedents. and Is economical
for the general government and consider
ate of the local welfare. 1t precedes and
prevents a deficiency. The other plan, sug-
gested by Mr.. Mcmillan. permits extraordi-
nary items of expenditure to be charged
improperly to the current tax revenues.
and if an excessive tax exaction fails to
meet this burdensome and unjust require
ment. a national advance is provided to meet
the deficiency. The District is not prop
erly 20 be reproached with this artif-
cial deficit. There has been no actual de-
fciency in meeting the customary. legiti-
mate current expenditures from current
tax revenues. There has not been such
deficit. except to the amount of few dol
lars In a single year. in the Districts fnan-
clal history.
The principle should be firmly established
that posterity should participate in the cost
of great public improvements from which
posterity will most largely benefit, and that
only proportfonate contribution to a sink
ing fund to meet the expense of such works
should be exacted from the taxpayers of
this year and the immediate future. The
other plan will cause, for Instance, the tax
payers of last year. this year and next TO
pay the full cost Of the filtration plant.
which will not be In operation until after
taxes In payment have been collected. Thus
the benefits OF filtration will be enjoyed by
taxpayers who bear no portion of the ex-
pense. and the tax burden falls entirely on
those who get none of the filtered water.
So In the case of the municipal building.
On the plan Of payment from current taxes
the taxpayers of the years during which
the building is in course Of erection will
meet the rental expense Of the present city
hall. and In addition will pay the entire
COST OF the new building without for a sin
gle instant enjoying its use. 1t will be a
gift from the present taxpayer to posterity.
And so with the other permanent local i'm
provements with which the readers of The
Star are familiar.
In applying this sound principle practi-
ca1y to District conditions the following
acts suggest themselves:
!. Practically eliminate the present def
cit in the general tax fund by charging
upon the water fund the obligation to pay
in twenty-five annual installments the cost
of the Hoxie tunnel. reimbursing the gener-
al fund for the amount taken from it to pay
this debt. This action, which Is only d
bookkeeping device in the United States
treasurer's Office is conceded TO be eauta-
BILE. ana will be highly beneficial in its eff
feet ".
9 Provide an advance to meet the cost
of the filtration plant. the Districts half
TO be reimbursed in twenty-five annual in
stallments from the water revenues.
The water rents should equitably and can
readily bear both of these burdens without
any increase of rates whatsoever. The
water takers who receive more water
through the tunnel and purer water through
filtration should pay for It.
3. The other permanent improvements
such new municipal building. Anacostia
flats reclamation above the bridge. Poto-
mac bridge. elimination of grade-crossings,
comprehensive sewerage, street extension
on the half and half basis. etc. etc. should
be financed through a national advance. the
Districts half to be repaid. say. in twenty
Ave annual installments from the general
tax fund.
4 The amount of the annual interest this
advance and Of the annual contribution to
the sinking fund should be added to the list
of current expenditures and provided for
in the scheme Of local taxation. II the
current revenues. augmented by the in
creased real estate taxation under the new
assessment and by the additional revenue
from proposed revision of the license law,
do not meet the aggregate of necessary or
desirable expenditures. the amount of this
deficiency Will be ascertained. and a per-
sonal tax law can be adjusted as to
supply the sum that is lacking
All sorts of rates of personal taxation
prevail in the different states and cities;
there is wide diversity in the objects of this
taxation and the exemptions and in the
degree in which personal as compared with
real property taxation is relied upon as a
municipal revenue raiser. Since it is i'm
possible and would be confscatory to re-
produce in the District all the personal tax
provisions of all the congressional districts
would IL not be fair and reasonable and
sensible tn so frame the capitals personal
tax law as TO take into consideration the
city's peculiar conditions and needs and to
raise therefrom only the ascertained amount
of additional revenue required?
The District asks from the Senate and
House thoughtful and considerable action
In matter vitality affecting it's welfare.
The normal revenues of the capital for next
year are S3.IJO.ooO. Additional taxation
IL proposed which will add s2OOoO0O to
that sum. The local tax burden is to be
increased more than 30 per cent in a sim
gle year What senator or representative
II his home taxes were to be suddenly en-
larged more than one-half with all the
financial and business disturbance neces-
sarily involved. would not demand from
the taxing power the fullest and most care.
full consideration of the equitable adjust
ment of this additional burden?
The House has confessedly transferred
this responsibility and this obligation to
the Senate. VIII the latter body dispose OF
the matter off-hand. with equal haste and
lack OF fair consideration?