Evening star. [volume] (Washington, D.C.) 1854-1972, 1910-05-06
transitional Personal Taxation.

Tn the ordinary course of District legiS-
Iation if is customary for the District
committees of the House and Senate to
refer to the Commissioners all legislative
nropositions in order to obtain from them
reports as to the necessity or des1raplhtS
or wisdom of such enactments This Is
more than a mere courtesy. 1t is an ef-
fort on the part of the committees 10
legislate for the District with an lntelh-
gent regard for the requirements OF the
CAPITAL municipality, the Commissioners
serving as a medium through which the
needs and wishes of the people are ascer-
tanned At least this is the theory III Is
often violated in fact, and almost III
variabIy when the committees fail To OBJ
tain information or suggestions from tue
Commissioners the resultant legislation
or proposition is inimical to the District
welfare.
\ case is in point Immediately. Some
weeks go a member of the House DIS
trict committee, at meeting or that
body. moved that another member be IN
structed TO draw and report favorahly a
bill directing the assessor of taxes in the
District of Columbia to apply the personal
tax law to all forms of intangible property.
Thus by agreeing to a single motion the
bill before it was drawn. and before any
opportunity was given to the citizens OF
1.-THE District, individually or through their
Commissioners. TO express their views or
enter their objections. Through some in
stinctive observance of routine the COM
mittee clerk referred the bill to the Com
missioners. and it has been under careful
consideration at the District building
since that time. with every indication that
the official reports, when formulated,
would be adverse to the proposed enact
ment.
The bill itself is distinctly objectionable
to the people of Washington. 1t is not
necessary as means of raising revenue.
1t is not justified by any consideration of
municipal requirement. 1t proposes an in
Quisitorial scrutiny of the Intangible per-
sonal holdings of individuals, eoncentrat-
ing upon the people of the District the
most objectionable features of the per-
sonal tax system. In many cases it in
wolves a douDie tax, inasmuch as the Sc
curities assessed under the Intangible
property" system represent investments
that are already taxed through the as
sessments LEVIED upon the corporations
themselves. 1t is encouragement of
local investment i'll local COZ pofaI,ons. 1t
is factor against the selection of Wash
ingtou as a pace or residence by peop.e
OF large means. 1t tenos to drive away
from this c,Iy a most desirable class OIL
dweliers who are now contributing to the
upbuuding Of the community and advanc-
ing t toward the attainment OF Its ideal.
If Congress is disposed to iegisiate for
The Dlstrict without any regard Whatever
for the wIsnes OF the people ana without
reference to the OPINIONS ana Judg ment
Of those whom the fTesIoent has CHOSEN
IS their administrators and representa-
uves. II shouid distinctly give noIice tnat
it intends TO depart from Its past custom
Of at least quasi CONSIDERATION for the
wishes of the community. 1t should not
SuGoeniy and in a Sing,e instance ignore
the Commissioners and the people III
spect TO q measure OF the most vital I'M
portance, while continuing to observe the
usual order OF reference and consideration
in less important particulars.
The fact that TINS bull was ordered re-
ported favorably before it was drawn, and
was in fact reported favOrab.y before the
Commissioners had an opportunity to re-
port upon IT wnen 1t Was by acc,oent
referred TO them, should be regarded by
the House, when this measure comes be-
fore II for action, as giound for recon-
initial with instructions to consider 1uliy,
carefully and Jud.c,aiiy whe1ner there Is
any necessity Whatever Tor widening the
scope or personal taxation anu forcing
the District upon the basis of an IN
QuisitorIal scrutiny of the most private
holdings of its citizens.