Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-08-16
Method in Fourteen Countries.

BY Senator GallingerS resolution, the
Secretary of State was directed, through
the diplomatic and consulal officers of
the government, to ascertain the system
of taxing government property In the
leading capitals of the world. The re-
port contains replies from these officers
in fourteen countries. In most OF these
countries 1t Is found that there Is no
direct tax upon the government-owned
property; that either no attempt is made
by the government to compensate the
communities in which the property is
located for the benefits derived, OF, as
in the majority of cases, a contribution
of some kind is made in place Of direct
taxation. In Spain. Japan. Brazil, the
Netherlands and Portugal there Is no
II In England the government property fe
not taxed directly. but the government
makes q contribution to those communi-
ties in which the government property Is
located. The theory Of these contribu-
tons is that the various communities
should not suffer because of the occupa-
ton Of a part Of their area by the gov
ernment, and that the government should
make some return for the benefits derived
from the police and fire protection given
by the communities. However. II the gov
ernment property in question happens to
be occupied by the royal family. no con-
tribution is made. If government prop
erty is rented to private individuals and
is bringing in revenue to the govern
ment 1t Is subject to taxation In Eng
subject to the inhabited house duty"
In France still a different system is
adopted with relation to government
property. The government-Owned prop
erty which produces no revenue is taxed
to cover the proportion of benefits due
to the collection of garbage, the laying
of sewers and sidewalks and other such
services. On the other hand. govern
ment-owned property which brings in a
revenue is taxed paying the general land
tax of ~ per cent on the net income
In Paris government lands are subject
to a municipal tax. limited to 10 per cent
on the capital value of the property.
Plan in Germany.
A communal tax on the income derived
from the operation by the government OF
railroads and other public utilities Is
paid by the government in the German
empire. There is also a tax upon revenue
from forests and public domain.
Local taxation on government property.
when that property is leased, Is allowed
by the Russian government. But gov
eminent owned property which Is used
by the government and from Which tnere
is no income pays no taxes
In Italy the government taxes itself on
the property it owns, which means large
ly a matter of bookkeeping. In addition
to this central government tax, much OF
the government property pays local
taxes.
A list of all government property, with
a large number of exceptions, is sent to
the various communities for taxation.
Public property is divided into two
classes. The roads. the town walls.
ports, the seashore. fortresses and other
areas known as public domain is one
class. The other Is called government
and includes all other gov
ernment property in Italy. only the
public domain is completely exempted
from taxation.
Austria, like England, in principle. per-
mits a tax on government property for
the benefit of communities in which the
property is located. The government al
lows also tax upon railroad property
owned by the government. This tax Is
a apportioned among the various commune
ties through which the railroad passes.
In Brazil the property owned by the
government is not taxable. The law,
however. is that In the sale Of govern
ment property to a private individual
transfer tax must be paid. But where
the property is sold by an individual to
the government no such tax is levied.
For a number of years the commune
in Belgium have attempted to levy taxes
upon government property which. pro-
duces no revenue. but these attempts
have all been without success. They
must first be sanctioned by the govern
ment, and this sanction has never been
given.
Should Congress ever decide to change
the organic law of the District. ample
precedent in other lands for the taxation
of government property for the support
Of the National Capital are now at hand.
The government owns such large areas
of property in the District. however,
that it is the general belief that should
the government property be taxed as
other property in the District. the gov
,rnment might be forced to pay an
nlaIly TO the District a larger sum than
/ now provides for carrying out the half
pnd-half. plan.