Evening star. [volume] (Washington, D.C.) 1854-1972, 1911-04-23
Committees Summing Up.

Committees Summing Up.
In conclusion the johnson report de-
clared:
"The reasons thus briefly indicated lead
your committee to believe that the prin-
chile of combining the assessment or
taxes in the District to the annual rental
value Of land is as conformabe TO the
interests of the people OF the several
states as 1t is to the interests of the
residents Of the District of Columbia and
to the interests of the property owners
represented by the gentlemen who have
urged it upon us.
But as the assessment Of land by its
annual rental value involves consider
able change from the usual American Gus
tom of assessing on its selling value. your
committee, while not disposed to question
the reasoning Of the taxpayers who urge
IT, hardly deem II prudent at once 10
recommend SO radical change. Since IL
is always the actual or expectant rental
value of land which fixes its selling value,
we do not see any real necessity for so
great a change at present, at least.
We therefore. recommend such change
In the subject of assessment as Will en-
body the principle urged upon us by the
representative taxpayers of the District
of whom we have spoken, and which we
find generally commended by the intell1-
gent men whose views our inVeSt1gatlon
has brought to our attention-that of ex-
empting improvements from the assess
ment and continuing it to the value of the
land itself.
Collection of Information.
But we recommend at the same time
such provision for the collection or in
formation as to the actual value of land
as will not only furnish reliable means
of determining selling value. but will
make It easier at any future time TO
change the subject of taxation from the
o1Ii oil fn no nQ.
That the change we recommend In the
subject of assessment would powerfully
contribute, with the changes we recon-
mend in the manner of assessment, to
secure equality, there can be no doubt.
When instead of being distracted by
various subjects of taxation. public at
tention is concentrated upon one, ana
that a subject which from its nature can
not be hidden concealed. but can be
perceived by every one who walks or
rides along the YrIblic streets. public opin-
ion will he called in to secure equality.
"And while there is a manifest injus-
tfce in attempting to tax the citizen in
proportion to that which he does TO
add To the general wealth, there is Sucl
n manifest Justice i'll taxing the citizen
In proportion To tho pecuniary dement's
arising from the general growth which
he receives. that we are Inclined TO be-
lieve that the result OF the change we
propose will soon be to show that there
j. u public conscience on the SUBJECT OF
taxation.
But willie some may object that We
have not deemed it prudent to go so far
I'm our recommendations as has been
urged upon us by taxpayers of the Dis
trct. there may be others who Will ask
why Congress should attempt to cure in
the federal District evils which exist in
greater or less degree in all other large
American cities. Our answer is that
there can be no better place to attempt
to apply Il cure TO these evils than in
the capital OF the nation, and this Is
made all the more incumbent by the fact
that one half of the entire municipal bur-
den of this city is borne from the ma
fional Treasury-that is to say, from
taxes which fall with heaviest weight
upon the hard earnings of workers all
over the country.
- Under some circumstances there may
be q good deal of truth in what was said