Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-11-04
Auditor Believes Their Sal
aries Are Exempt From
Federal Levy.
INTERNAL REVENUE CHIEF
WILL DECIDE QUESTION
Declared That Local Employees Are
Not Paid by the United
States.

Officials and employees of the District
of Columbia government may be de-
clared exempt from the operations Of
the new income tax law.
Convinced that the form of organiza-
tfon of the municipality is such as to
exempt it's personnel from taxation un-
der this law. AIonzo Tweedale, auditor
for the District. today brought the mat
ter to the attention of the Commission
ers.
The District heads announced that
they will refer the question to the COM
missioner of internal revenue for his
opinion as to whether the tariff act in
question, which was approved October
3, 1918. applies to the officers and EN-
ployes of the District of Columbia.
Provisions of Act.
The act which imposes an annual tax
of per cent on incomes over and above
$1,000 for single men and $1,000 if the re-
cipient is married and living with his
wife. provides that the compensation of
all officers and employees of state or any
political subdivision thereof. except when
such compensation is paid by the United
States government shall be exempt.
In his communication to the Commits
SlOneTS, Mr. IWeeQaie cites q number OI
court decisions to show that members OF
the personnel of the District government
are not officers and employees of the gen.
eral government of the United States. 1t
is this fact upon which he bases the con-
tention that they come within the exemp-
tion clause of the law.
The District of Columbia is. under its
present form of government, neither a
sovereignty. territory nor a department
of the United States government" he
says. 1t is merely a municipal corpora
ton, with such powers and liabilities as
are common to municipal corporations in
general
Old Opinion Cited.
Stress is laid by Mr.. Tweedale upon
an opinion rendered by the Attorney Gen.
eral. April 80, 1893, as to whether the
civil service act approved January Is,
1855. applies TO clerks and other en-
ployes of the District OF Columbia.
In this opinion the Attorney General
stated that II is clear that Officers and
employees of the District are not officers
and employees of the general govern
ment. but ~of- the municipal corpora
tion Known as the District of Colum-
-bia. 1t was pointed out also that they
receive their compensation from the
moneys of the District, half Of which
are appropriated by Congress and half
by taxation upon the property of the
inhabitants or the District.
Point for Exemption.
IT is clear, concludes Mr.. TWeedale,
that Officers and employees, no matter
how appointed. are the officers and en-
ploye3 of this municipal government
and, for the reason set forth 1t ap-
pears to be clear that under the pro-
visions of the income tax law the COM
pensation of all it's officers and en-
ployes are exempt from the operations
of said law.
Officials of the District government,
whose salaries will be subject to the tax
unless Mr.. TWeedale's views are upheld
by the commissioner of Internal revenue,
are the three Commissioners. who receive
$500 each; the corporation counsel. 3d.
.fD; superintendent Of schools, $4,000; sec
rctary Of board of charities. $500: as
ssf'", S:s.Tst' municipal architect, $3.50:
auditor, $4,000: collector of taxes, $4,000:
st-.ILtIiGeI, OF insurance. S..IW: puo,:c
librarian. $1,000; health officer, $1,000: SD
perintendent OF police. $4,000: chief of fire
department. $3.50; judges of the police
courts, $1,000; judge of the Juvenile Court
5000. superintendent of the water de-
partment. $500, and superintendent of
sewers, $500