Evening star., 1902-02-04
Putting the Cart Before the Horse.

futffnG the Iarh before tne f1OEScs
It is said in defense of the proposed in
crease Of local taxes that more revenue
will be absolutely necessary to provide the
Districts share of a sinking fund to meet
the cost of certain permanent municipal
improvements.
But demonstration Of the need of greater
revenues to be expended for proper pur-
poses should be made before the additional
taxes are imposed. The local revenue has
been more than enough by an annual aver
age surplus of several hundred thousand
dollars for practically every year until
1901 and 1t Is conceded that the failure
last year was not in ability Of current
revenues to meet current expenditures, but
In ability to stand the drain of extraordi-
nary expenditures for permanent improve
ments exacted on grossly unjust basis
If the purpose of the increase Of local
taxes is to enable the District to meet
from the current revenues the entire cost
of suburban street extensions. authorized
or to be authorized. the local taxpayers
will view the legislation as In Its essence
an act of highway robbery, as distinctly
marked by the characteristics of a hold-up
as If Congress had presented g. pistol and
demanded that the District stand and
deliverr'
In every possible way the people Of the
District have protested publicly and off,
cially and through citizens organizations
against the iniquitous and bankruptcy
threatening principle of exclusive local con-
tribution for extension of the national capi-
tai plan. The Board Of Trade has repeated
ly and formally declared that proportionate
contribution by the United States under
the act of 1873 is vital feature of such ex-
tensions, lacking which they should not be
made at all on the proposed grand and ma
tional scale. Does the nation propose to
shirk its just obligation in the matter, to
insist upon extorting from the District the
means of extending on national lines the
national streets, and to raise the local
taxes million two annually in order to
expend the money In meeting in part an
obligation Of its own against the bitter
protests of the helpless capital and in dis
tinct violation Of the spirit Of the agree
ment of the organic act?
II Congress should provide at once an ad-
vance of, say. $40. 100000 to make certain
necessary permanent improvements of the
capital Of a kind to be properly shared on
the haf-and-half basis by the District, and
should provide for repayment by a sinking
fund arrangement covering a long term Of
years; and If the annual interest and sink
ing fund appropriation. added to the rea-
sonable estimate of current expenditures,
should exceed the estimated amount of
revenue from the existing tax laws, even
after taking into account the customary
steady increase In taxable values and the
inevitable and proper enlargement of as
sessments in certain cases In the course of
the triennial assessment now in progress,
then case will be made under the organic
act when some additional revenue must be
-I,-
stance, between personal tax and a license
tax or tax on occupations.
But the advance must first be authorized,
both in common sense and under the clearly
expressed theory of the organic act To
provide by taxation a large additional reve-
nue. before the estimates are approved or
the obligations incurred which call for It is
to put the cart before the horse.
The organic act provides first for the
presentation and approval by congressional
appropriation of the estimates, and then
and not till then for the taxation of the
District to provide one-half of the appro-
priated amount of these approved esti-
mates In this case the proposition of in
creased taxes comes first leaving 1t indefi-
mite for what purposes equitable or in
equitable, beneficial or burglarious, the ad-
ditional money is to be expended.
The legislation for a federal advance
specifying the purposes for which the loan
Is TO be used and conf1ning such use to
objects which meet the local approval.
should be formulated and enacted; and then
with showing Of good ends to be accom-
plished and Of the necessity Of more money
with which to secure these public benefits
the District may reasonably be expected to
assent readily, If not with enthusiasm, to
an increase of its taxes.
But at the present time increased tax
legislation Is premature