Evening star. [volume] (Washington, D.C.) 1854-1972, 1912-08-22
The Object in View.

uC OUJCCl III vACW.
Just what is the object of the House
subcommittee in its investigation of
the Districts system of assessment and
taxation? TIC secure more surely
equal distribution of the tax burden?
Or TO secure a greater tax revenue
from District property owners? If the
fist. the methods are available without
recourse to the drastic and dangerous
expedient suggested of requiring full
value assessments and the wiping out
of the statutory liz per cent rate If
the latter, it is necessary to question
why any more tax revenues should be
wrung from the District when it is
already contributing to the upkeep of
the capital municipality more than it
is allowed TO use on the half-and- half
basis established by the act of 1878
Such strong feeling prevails in the
District that the half-and- half prin-
ciple is put in jeopardy by the recent
proceedings Of Congress in regard to
the management of the Districts
finances that this report viewed def
nitely as the first move toward repeal,
BY direct or indirect procedure. 1t is
certainly susceptible of such an inter-
probation. 1t bears a striking re-
semblance To a move toward the rails
ing of a much larger local tax resenue,
and inaSmuch the tax revenue al
ready produced is not applied with
strict regard for the act of 1878 the
addition of further revenues would
surely have the effect of increasing the
temptation of those who want to see
Washington exclusively "self-support-
ing"
The equalization of the tax burden
is a matter of administrative detail.
II the present system produces such
gross inequalities as those that are
charged against the District govern
ment the remedy lies at hand in the
provision of a process Of review and
adjustment. perhaps by means Of legis-
latiye changes affecting the orGaniza-
tion- But it is plain that mere Unequal
tiles are not the object of attack in the
committees report. The alleged dis
ordinations between classes, and be-
tween sections, do not constitute mere
inequalities. The alleged heavy favor
ing of unimproved property as against
improvements does not constitute
mere inequality. The subcommittee
plainly wants the weight of the tax
burden laid upon land, rather than
upon -betterments. The report is a
document in favor of the establish
ment here in the District Of the single
tax principle of taxation. 1t urges the
raising Of a larger return upon the
property of District residents. IT wants
10 leave wide open at the District end
the equation of tax contribution, SO
that there will be a volume OF income
from local sources suitable to meet
the requirements of the budget"
What will be the process If this vaguely
outlined but clearly significant scheme is
put into force? Will the +lalf-and-half
principle be reaffirmed or strictly fol-
lowed without reafirmation? Will the
government continue TO recognize its OBJ
legation TO contribute dollar for every
local tax dollar provided. 50 that the Dis
trict may be given government and an
equipment commensurate with its i'm
portance as the nations city and center
of administration: Or will the pressure
upon the local taxable property be. in
creased. with assessments raised to full
value, with no hxed tax rate and with
the volume of tax money thus raised ap-
Piled alone and wholly to the support of
the District. meeting the requirements
Of the budget without federal contri bu-
lions in proportion?
Before this report is received as an eff
fort in good faith to secure equitable
adjustments in the tax system Of the
District. whether in favor OF a special
doctrine of taxation not, the local citi-
gems must he treasured on this point,
They must be given some guarantee that
it is not the thought OF those who framed
and signed this report TO swell the local
tax revenues to such point that they
can say: The District needs no help
from the United States. for IL is raising
enough money now TO pay all its ex-
penses and to finance its improvements -
1t Is impossible TO avoid the belief thar
II Il the purpose of those who are work
ing along the lines OF so-called equaliza
tiOr to bring about this condition. For
some years the District has suffered in
this very respect of virtual violation OF
the organic act. IL has not been al
lowed 10 spend all Of its tax money.
matched dollar for dollar by federal
money, ia administrative and improve
ment expenses. II has been forced to
pay on shsrt-term. practically a cash,
basis, for the large permanent works
that have been designed TO make Wash
ington model municipality and to pro-
vide adequately for the health and COM
fort and education and protection Of the
people. IL has been put short COM
mons In the matter OF current expenses
in order that il might pay off its debts
at rate never before attempted by any
city anu wholly out OF proportion to its
regular necessities of administration.
Ii. the light of the past few years of
organic act violation these proposed
changes in the assessment and taxation
system are regarded with grave sus-
picion by the local people. They are JUS
tifed in insisting upon the fullest analysis
and examination of every detail of the
findings before this report can he re-
gsrded as afording the basis of even a
contemplated reimbursement