Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-02-10
Considered Heretofore.

The question of state and county aka
ton has been thoroughly considered in
the same connection heretofore. 4 dis
cussion OF it occurs in the pamphlet on
Finances of the National Capital Part
nership.' by Theodore W. Noyes. issued
by the Board OF Trade in 1898 and re-
vised in 1910. to include the latest obtain
able stat:stics. The following extract
bears upon the point at issue:
ut Is suggested that this showing of
municipal taxation does not take into ac-
count the state taxation borne by res
dents of the cities with which Washing
ton has been compared.
''ln mea surfing city tax burdens to
certain whether the Washingtonian is
Is not reasonably taxed the figures Of the
census bulletin giving the statistics of
IJ3 American cities exceeding 10000 in
population are used. These figures for
cities with which Washington's taxes
are compared include tax levies not only
by the city corporation. but by school dis
tricts and all divisions of city govern
ment, and include not only general prop
erty taxes (real and PERSONAL. but special
property taxes and poll taxes. II state
taxation is not included who has reason
to complain?
1.-The suggestion that state taxes paid
by other Americans and not paid by the
Washingtonian should enter into the CAL
culat.on and comparison is unsOund and
unjust. Why should Washington, enjoy
ing none Of the rights and privileges Of
state, maintaining no legislature to dis
burse funds Of its own raising for its
own benefit, not assoc ated in bonds of
statehood interest and sympathy with
thousands of other Americans spread over
q large area and joint contributors in
the common interest to 4 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 charseable with the
expenses incident to the enjoyment OF
1 Al .I&
| not the contributions of state citizens for
benefits and privileges which the Wash
| iugtonian does not enjoy be eliminated In
| a fair comparison of tax burdens and per
capita tax lev eS?
| The District has been pronounced
state under treaty with France, con-
struction comforting privileges on aliens.
but not a state under the Constitution.
whose people can sue in the federal
| courts. The District is state when d.
rect taxes are to be collected. but not a
state when representatives are appor-
toned though the Constitution couples
the two things The District is not a
state to make and carry out through a
state legislature laws for its own ben
eft. but 1t Is now reprOached on the as
| sumption that 1t escapes the tax burden
! incident to the exercise Of this privilege
| Of a state.
I'm comparing the Washingtonian's
| tax burden with that Of the taxpayer Of
another city 1t rs possible and it Is fair
| only to compare the local municipal
| taxes. constituting fund to which only
| the city taxpayers contribute, and which
is spent exclusively i'm the city and for
municipal purposes. In this comparison
county taxes do not figure unless the
city and county arc IDENTICAL; and state
taxes do not enter into the calculation
/ at all.
| Thus the Washingtonian's taxes are
properly compared. for instance, only
| with those which the ST. PauIite pays as
a st. Paulite. and not with those which
he pays In addition Minnesotan or
as a taxpayer In the Minnesota county
| in which st. Paul IS situated.
| LAS a county taxpayer the ST. Pauiite
! joins with taxpayers outside Of st. Paul
| to create a tax fund to be spent in large
part elsewhere than in st. Paul. The
contributors to the fund are not all St
Paultes: the purposes Of its creation are
not solely st. Paulite; its expenditure is
not exclusively in st. Paul.
| As 4 state taxpayer the ST. Paulite
| pays money into a fund to which thou
| sands of Mnnesotans outside Of -. Paul
| also contribute. fund which is no. 10
cally st. Paulite In purpose. in theory
D. in fact.
Each Tax Separate.
| 'rhe city tax. the county tax and the
! state tax stand each on it's own bottom
They are separate and distinct I'm person,