Evening star., 1902-04-25
545,520

washington ............ $l16,567,S49 2IS,71S
The conclusion logically derived from
these facts is that Washington's figures Of
assessment and taxation are conspicuously
understated. IL just comparison with the
burdens of these other cities is sought. In
vestigation will also disclose that the pop
ulation figures, the other factor in the per
capita calculation, are in comparison gross
ly overstated to the unjust detriment of the
showing made by the local individual tax
payers.
In the first place, the population and per
capita figures are stated as those of Wash
ington, when they are in fact those of the
District of Columbia, including the county
agricultural lands which are taxed at
much lower rate than urban property. The
per capita taxation of suburban or village
or rural communities is less than that of
the cities. In the census of 1890 Washing
ton was the original city, excluding the
county, and its figures were properly COM
pared with those of other cities. Its per
capita municipal tax levy was larger than
that of 500 of the 1,0S3 American munich
palities exceeding 1000 in population. On
the other hand, the Washington in the
figures which we are now discussing Is the
entire District, urban and rural, and Is
properly compared not with the cities. but
with the least populous of the states. Its
per capita showing is thus unjustly dimin-
ished when placed by the side Of the figures
of strictly urban communities.
And again. not one of the cities with
which Washington is compared has so large
a percentage of floating, non-taxpaying
population as the capital, with its one-third
negro population and its thousands Of tenn
porary visitors and the government en-
ployes. and this non-taxpaying population
reduces the nominal per capita tax levy
without reducing 1t in fact by cash contri-
buttons. And 1t may be said incidentally
that not OF the cities enumerated has
SO few money-making resources in manu-
factures. trade and commerce In proportion
to it's population to meet this drain Of taxa
ton.
A more accurate per capita estimate
would be obtained by dividing the assess
ment and taxation in each community by
the number of taxpayers, thus eliminating
the varying and misleading factor of tran
sient or mountaineering population.
In another respect injustice Is done the
local taxpayers by literal reading and ap-
plcation of the figures. The attempt Is
made to approximate the local per capita
burden to that which is borne by Americans
who are subjected to state In addition to
purely municipal taxation. Why should
Washington, enjoying none of the rights and
privileges Of a state. maintaining no legis-
lature to disburse funds of it's own raising
for it's own benefit. be viewed as properly
chargeable with the expenses incident to
the enjoyment Of these rights and privi-
leges?
When these considerations affecting the
per capita calculations are taken into ac-
count it is quickly perceived that Washing
ton bears not merely the average tax bur-
den, as the figures on their face seem to
show, but endures a conspicuousiy excessive
eXaction. even under existing conditions.
Since this is the case the enormity of the
burden to be imposed when 500. 900 in
stead of So 100000 must be annually con-
tributed by the handful of local individual
taxpayers Is painfully apparent. And it
does not help overtaxed Washington to re-
spond enthusiastically to this tremendous
increase Of the tax burden to reflect that
the exaction Is made not to meet current
needs. but In defiance of all municipal pre-
cedents to pay from the current revenues
the entire cost of vast permanent municipal
improvements. which are wisely cared for
elsewhere by a bond issue and a sinking
fund provision; and that after this extra
ordinary municipal expenditure is met the
surplus annually extorted from the District
is to go (also in defiance of all the prec-
edents) to enable Washington to do as
much as the other seventy millions Of Amer
leans combined to carry out two hundred
million dollar project of developing and
adorning the public grounds, the property
of the nation, at the national capital
Thus the taxes already high are to be
largely and unnecessarily Increased In or
der that proper municipal Improvements
may be paid for in an improper and un-
precedented way. and that national pro-
jects, heretofore borne exclusively by the
nation. may with obvious and gross injus-
tice be imposed one-half upon the federal
District which already makes an extra
ordinarily heavy contribution in internal
revenue taxes to the national revenues.