The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1904-03-05
TAXATION IN DISTRICT.

70 the Editor Of The Washington Times;
The question Of tcxing church prop
erty IS an interesting ara important one.
II is destined to awaken thought and
promote discussion on the wisdom and
Justice OF taxing. nos only church prop
erty. but any Improvement that adds TO
the wealth OF the community. Inc
Times says: Religious property in the
strict amounts to s5.501.00e. Such
organizations as the National Training
School for Deaconesscs and Mission
aries. and the Baptist Ministers Union.
are now applying 10 have property be-
longing 20 them freed from ali tax obli-
cations This means, i'm other words,
that the other property owners OF the
c. immunity are expected 10 help 10 sup
port these two organiza tons TO ths
amount of the RENTED UiXes
But $. $4,000 is a mere trife compared
with the taxable property which escapes
taxation by reason OF under assessment
That there are hundreds Of millions y
dollars that escape tlxatiOn in this was-
is a matter OF pubic record The ex-
cmption from taxation of the property
OF tho religious institutions does rot re-
tard the growth nor obstract the natural
development OF the city. II docs not
lessen the production nor cause an in
equitable distribution OF wealth. Il does
not increase rents. produce idlcness. and
diminish the volume of business as does
the taxation OF improvements and dis
elimination in favor Of land spectators.
who will not use the land they mold nor
permit others to do so unless a specula-
tive price is paid for it.
II is an alarming and deplorabIe fact
that the speculative advance os land
values has made the erection OF small
houses financially impossible. Conse-
ouently there is a serious want OF six
and seven room houses in tbs city. And
it is this speculative advance Of land
values which plants the noiSome slum
behind the stately mansion. Now If Tie
Tines which has accomplished so much
for the District under its new manage
ncnt. viii open its columns 20 discus
sion OF the present syste m Of taxation
and assessment IL will render a wol thy
service TO the District. 10 its readers.
and 10 the business community. The
social conditions already produced by
our present unjust and absurd system
OF taxation Is a Disgrace 20 any civilized
city. not 10 say the Capital OF the fore
most nation on earth. r. This city - TO
be what its founders intended n should
] d. then we MIST reform our system u.
taxa ton and assessment.
Now as there is Il natural way OF sat-
I is:yins natural want. there must be 4
I.teursl wSS or raising public revenue.
That way. Of course, must conform 10
The moral law and rest upon the SUI
EIeme law OF Justice NJ must rot OBJ
stTuct the production nor cause an un-
[ Just distribution OF wealth. IL must not
discourage the INDUSTRIOUS nor punish
: the econOm- cal 10 must hold out no IN
centiVes 20 bribery perjury. or ANY man
! ner 81 Wrongdoing- u must noJ ma s
r.8htfui acts Illegal 1T must b. certain.
/ tear equally ana be easily and cheapiy
collected
/ a. IL evident the way or system which
Would fulfill these requirements would
/ Ce the really scientific or natural way %
{ raising public revenue. The only method
tn-t via iu1t these requirements Is the
/ tdNatcu 81 land values respective of
I improvements That the value which
: attaches 10 Land is the natural fund
4 r. om which public revenues should Do.
diavn is shown by the fact that land
] Valu>s are created by the commuults
unc consC -uentiy should DE taken by the
Z c"mmun ~. 10 meet its expenditures. Ia
. primitive c;mmunitiCs land has no val
i he. because there are no pubic eNpen
cltuTes. and. therefore. no need for pub
3 i-c revenues But as population increases
I Snd industry develops. public eNp@udi-
/ tuTCs are necessarr. public revenues are
/ required TO meet them. and at thc sdms
l time and t-ocl the same C.tuSe land be-
! gins to have value
} As NNe community grows so grows the
/ reed for public revenue. and So gruWa
tie value OF land. This connection =
I t;n-rcrsal and invariable. When GeOrge
J Washington conceived the idca of max
ms the present site the Capital Of ths
IitIUu. ltnd mere had no value. beca -
there WIS no need for public expsndi-
tues and consequently. no need f0r
public revenues. But with the growth OF
thC city. expenditures multiplied. and
larger and larger revenue was required
/ to meet them. In the beginning there
I Wa no need for water. IRE. police and
health departments. and the various
other things essential 10 the health,
convenience and safety OF society. Blu;
as the need Tor these things grew 50
grew the vaiue OF land in far great tel
proportion. While the expenditures OF
tho Government. If fully met. would not
exceed Sl5090Cee, the annual rental value
ir the District. il is estimated. exceeds
$50 .0100oG. 4 Congress sional investigation
OF tax assessments in tie District was
made in 1882. and after q far from com
Ilete Investigation. il was estimated
That the annual rental value OF land iu
tue District was about 50 G1O. 000. and the
N9i'+2 OF band WIS increasing az the rate
CT sf0.UC9.000 n year.
NJ f CARROLL
! Washington. March ).