Evening star., 1911-08-10
No Special Taxation.

While there Is nothing in the organic
act OF 1873 defining the method whereby
the Districts expenses shall be met. pro-
hihitive of the imposition of special taxes
either for special purposes or for general
revenue raising. the obvious purpose OF
the act is to provide for the municipal
expenses mainly by means of taxes upon
realty. 1T provides first that the Com
missioners shall submit estimates,
through the Secretary of the Treasury.
TO Congress. and that to the extent TO
which Congress shall approve of the es-
Inmates II shall first appropriate 30 per
cent of the amount, and the remaining
% per cent shall he levied and assessed
upon the taxable property and privileges
in the District other than the property
OF the United States and the District or
Columbia,
Before passing TO the question of the
sidewalk vaults tax project it may be
mentioned that under the organic act
there should be no seeking by the Dis
trict Of additional revenues prior to the
writing OF the appropriations. 1t is de-
cidediy undesira bic 10 attempt to swell
the local funds in advance of the esti-
mates by recourse 10 any specific and
unusual form OF taxation 1t is expected
that there will he increases from year
TO Year, but such increases as arc incl
dental and due 10 the natural increase
OF property values.
While the inclusion of the word priv
Ileges in the organic act unquestionably
permits the institution of special taxes,
1t was not contemplated by the framers
of that legislation that the local half of
the District maintenance fund should be
derived III any material degree from the
taxation If particular forms of industry
or privileges. Always i'm order in any
local government are license fees. i'm
posed not much for the raising of rev.
enue as for the better regulation of GER
tain activities of the citizens which trench
urun the general property and the public
utilities. For the sidewalk vault tax the
only shadow of excuse for a regulatory
tax is that thereby the District can be
protected from suffering damages in suits
at law for personal injuries due to the
laches Of vault owners. This is fiimsy
excuse for proposed tax which is plain
ly designed for revenue purposes. The
District has more direct means of re-
coupling itself for the rare and insignifi-
cant damages which 1t suffers In such
cases than by a tax which would, il i'm
posed. bring in q revenue hundreds OF
times greater than any possible judg-
ments rendered against the District in
such cases.
All endeavors to shift the burden OF
local taxation from real property to spe-
cial privileges Is to be resisted as OPEN
Ing the way to the laying of excessive
burdens upon those who are the least
able to bear them. In this case there is
not the slightest prospect that the imposi-
tion of this tax upon sidewalk vaults
would tend to equalize or distribute the
taxes. This rental for vault privileges
would fall most heavily upon those who
are already paying large realty taxes or
their equivalent in rents and would not
diminish the realty tax in any degree.
IL would be an additional tax with no
corresponding grant of right or privilege
and no advantage to the District at large
s The Star has already entered its pro-
test against the mere proposal by the
District Commissioners of any form of
taxation which divides the result with
the United States. and II hopes that the
present board of Commissioners will rec
osntse the plain improperly of their en-
deavnring to secure an enactment certain
to result in a net loss of revenue. meas
ured by the burden borne by the WASH
ingtoTian.