Evening star., 1913-12-18


ing none OF the rights and privileges ot
state. maintaining no legislature to dis
burSe. funds of its own raising for Its
own benefit. not associated in bonds OF
statehood interest and sympathy With
thousands of other Americans spread ovei
a large area and joint contributors III
the common interest to a tax fund to be
spent in this larger area in developing
and upholding the honor. dignity and
credit of an American commonwealth, be
viewed as properly chargeable with the
expenses incident to the enjoyment OF
these rights and privileges? Why should
| not the contributions of state citizens fol-
| benefits and privileges which the Wash
ingtonian does not enjoy be eliminated ir
IA fair comparison of tax burdens and pei
capita tax levies"
The District has been pronounced &
state under a treaty with France, con
struction conferring privileges on aliens
but not a state under the Constitution
whose people can sue in the federa
courts. The District is state when di
rect taxes are to be collected, but not 6
state when representatives are apportion
| ed. though the Constitution couples the
two things. The District is not a state to
make and carry out through state leg
1slature laws for it's own benefit. but Il
| is now reproached on the assumption tha
/ it escapes the tax burden incident to the
| exercise of this privilege of state.
In comparing the Washingtoaians ta1
| burden with that of the taxpayer of an.
other city it is possible and it is fail
only to compare the local municipal taxes
constituting 6. fund to which only the
city taxpayers contribute. and which Is
spent exclusively in the city and fol
municipal purposes. In this comparison
county taxes do not figure unless the
city and county are identical; and state
taxes do not enter into the calculation al
all.
The Proper Comparison Basis.
Thus the Washingtonian's taxes are
properly compared, for instance, only
with those which the St Paulite pays as
a st. Paulite, and not with those which
he pays in addition as Minnesotan. or
a taxpayer in the Minnesota county
in. which st. Paul IS situated.
AS a county taxpayer the st. Paulite
joins with taxpayers outside OF st. Paul
TO create a tax fund to be spent In large
part elsewhere than i'll st. Paul. The
contributors to the fund are not all St.
Psulites; the purposes of its CT ca ton are
not solely st. Paulite; its expenditure is
not exclusively In st. Paul.
AS a state taxpayer the St Paulte
pays money into a fund to which thou
sands of Minnesotans outside of ST. Paul
also contribute. a fund which is not 10
cally st. Paulite in purpose. in theory
or in fact
The city tax. the county tax and the
state tax stand each on its own bottom
They are separate and distinct in person.
mel OF contributors. In purpose OF crea-
ton. in scope of distribution.
Washington has not the benefit of out
side contributions to a county tax. or to
a state tax, in the enjoyment OF which it
participates. 1t has no county or state
relations or privileges or benefits.
Why. then, should comparison of the
municipal tax burden of the Washingto-
nian as a Washingtonian with that of the
st. Paulite as a st. Paulite be complicat-
ed, confused and rendered meaningless
by dragging into the calcula ton the state
Ia ax-of the ST. Paulite as Minnesotan.
in his relation with thousands of other
Mnnesotans, for the enjoyment of state
privileges and benefits and the mainte-
nance of state machinery of administra-
ton?
The Congress Of the United States cor
responds in the case of the District to a
state legislature, and consequently state
taxes are in its case merged in its ma
tional taxation.
When Washington is part of state and
enjoys the expenditure within it of its
due share of the state fund to which
thousands of state citizens outside of its
limits contribute it will be time to per-
nit state taxation to enter into its com
parative per capita tax figures. Munich
pal taxation. state taxation and national
taxation must logically and fairly be
compared separately in the different
! cities. Municipal per capita figures OF
the census bulletin are. therefore, prop
erly compared unaffected by considera-
ton of either state or national (as for
National Taxation.
The Washingtonian makes a strong