Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-10-17
BELONGS TO DISTRICT
AUDITOR GARRISoN'S VIEW OF
CERTAIN REIMBURsABLE FUND.

Mr. E. G. Timme. auditor for the State
and other departments at the treasury, re-
Gently wrote to the District Commissioners,
stating that in the account Of the collector
of taxes. which is now in process Of exami-
nation in his office, there appears an item
of $1.O49.67 and penalty Of $3.50 under
heading called "reimbursable tax" In the
account this amount was credited wholly
to the District. Mr.. Timme raised the
question as to whether or not the United
States should share in this reimbursement
Il will thank you said Mr.. Timme, Ito
cause the information to be furnished as to
the source Of this item, and whether 1t Is
not an account which has been heretofore
paid for work done under appropriations
for which the general government mas been
charged with one-half.
without verifying the entire amount of
this item this Office finds that at Last a
portion Of it is derived from assessment
placed upon lots where the government has
been obliged to drain them. and conse-
quently paid originally from the approp:ia-
ton for drainage of lots for which the
United States pays one-half.
while 1t is true that the appropriat ton
act in this case cites that an assessment
made necessary under this act shall be
collected in the same manner as other
taxes, the manner of disposing of the
n oney is not indicated and this office fails
to the reason for covering into the
credit of the revenues of the District of
Columbia the whole amount which has
been collected thus depriving the general
government of any share of the reimburse
ment.
1T may develop that parts of this money
were originally paid from appropriations
payable wholly by the District, in which
case it would seem entirely proper that the
reimbursement, when made in the form of
a tax, should be covered in to the District
revenues, but in cases where one-half of
the cost has been borne by the United
States, and is reimbursed even tax, it
would seem to be in effect taking United
States money and putting it into the Dis
tr:ct revenues without any very good rea-
son for it"
Mr.. Garrison's Report.
The District auditor, Mr.. John R. Garri-
son, today submitted report to the Com
missioners on the subject, which will be
for warded at once to Auditor Timme. Mr..
Garrison says the money was derived from
the following sources: Act providing for
the drainage of lots, sS5S. 81; act to regulate
the disposal of certain refuse, $4S; act for
the removal of snow, ice, etc, $S4O7; act
to cause the removal of weeds, S5S63.
1.-THE cost of the work upon which this
tax was levied" says Auditor Garrison,
las provided, was paid from appropriations,
one-half of which appropriations were de-
rived from the revenues Of the District of
Columbia and one-half from the revenues
of the United States.
The auditor quotes the provisions of these
various laws and says:
1T will be seen from the acts above
quoted that the assessment against the
property is to be considered a tax, carried
on the regular tax roll of the District of
Columbia. and collected in the manner pro-
vided for the collection of other taxes.
Regarded as District Revenue.
"In view of the fact that all taxes on
the regular tax roll of the District of CO.
lumbia are deposited revenues to the
credit of the District. it is believed to have
been the intention of Congress in the above
acts to require the money collected in pur-
suance of these acts to be regarded as a
revenue of the District This is obviously
the proper construction. in view of the fact
that in all other cases where assessments
have been made against property for work
performed by the District and paid from
appropriations. Congress has specifically
stated that the reimbursement should be
deposited to the credit of the appropria-
ton.
This office is not acquainted with any
provision of law that authorizes collections
on account of taxes to be deposited to the
credit of the District of Columbia and the
United States in equal parts"