Evening star., 1914-02-18
Views of Representative, Expressed
in Address Before Historical So
ciety, Combated by Citizens.

all private property IN the District Ut
| approximately the same rate that such
property would have to bear in other
American cities, and that the federal
| government should contribute either on
| the basis of its holding as n private land
| holder. or on the basis of the incrrI |
burdens. if any, which it PAGES on the
| District to maintain Il higher standard
of government than would liz necessary
| in other cities
| Referring to the fact that the District
of Colum ola exists by virtue of the pro-
vision Of the Federal Constitution which
! gives Congress exclusive Jurisdiction over
| a tract not vxceed.ng ten miles square
which shall be Ceded To the United States
for the purpose OF the seat of govern
! inent and to the reasons for this pro-
vision found i'll the proceedings of the
continental Congress and of Congress
under the articles of confederation, Mr.
Borland opened his argument with the
! declaration that not only Is Washington
! primarily national capital, but that it
IS exclusively n national capital which
! belongs to the people of the nation.
Defines the District Status.
1t has been determined he said. that
, no government can exists IN the District
| OF Columbia. no matter what its form
may be. which is independent Of the fed
eral government. The District OF Colutrl-
/
be an organized political entity like Il
state, nor even a corporate political en-
tity like a municipality with power to
! deal on a contractGal basis with the fed
! e-al government ! saE this because it
I seems to be fashionable in discussing the
| affairs of the District to use the term
| organic act IN referring to the act of
! 1878 and to talk of a solemn contract as
though some comtractual relations ex
listed between two relatively equal bodies
| which could not be violated or altered
without the consent of both.
He dec ared this contention To be le-
gal absurdity. Congress is charged not
only with the right" he continued, "nut
with the duty to deal with the District
from time 10 time as altered conditions
may justify. The only restriction, he
contended, upon the power of Congress
is that it shall not invade private prop
erfy rights except within well defined
| limitations OF the exercise of the police
and taxing power.
Congress has not relinquished waived
nor bargained away any portion Of its
taxing power. and 1t has no moral right
to exempt private property in the Dis
trict, either real OF personal, from the OPP
GRAFTON OF laws imposing taxes which are
usual and necessary in other portions of
| the United States.
| Referring to the failure of the ter
ritorial form of government in the Dis
| trict prior to 1874 and to the debt
which had been incurred by it for
public improvements. he said Wash
| ington, because it was the National
Capital and therefore had to be main
| tanned with becoming diSinity as such,
was put into the hands of the re-
ceivers and its affairs were straight
ened out by Congress" in 1874
Effect of Act of 1878.
Continuing he said the act of 1873 had
removed a great load from private prop
erty and refunded the public debt at the
rate of 3.65 per cent interest when no
other municipality in the Union could re-
fund its public debt for less than per
cent
For more than thirty years. he added
the District has enjoyed this low rate of
| interest" which. he concluded. would be
a remarkable benefit even if the District
had to pay the entire principal and In
terest. Referring to the contention that
the United States not only guaranteed
| the bonds but Jointly agreed to pay them
he said: "lf the technicalities are with
the District In this matter the people of
the United States must submit whatever
may be the moral aspect of the question -
/ The benefits to the District of the act
Of 1878 We're then further recounted. to-
gether with the payment of 30 per cent
Of the running expenses by Congress,
as we'll as money spent for improvements
not charged against the District, but
| which would have been paid for in other
cities by the generosity of some patriotic
citizen" The park system was mentioned
as the most striking of these improve
| ments.
The rate of taxation in the District was
declared very moderate" and he referred
to what III other states would be divided
into additional assessments, covering, in
addition to general expenses, the schools,
street improvements. special assessments.
road taxes, etc
While the I'm DistricT { set
; down as 66 20 per cent he said In other
, cities it runs from ~ 1-;} to 100 per cent
The cost of government, per capita, he
added is higher than in any other city
, except New York and Boston, while the
rate of taxation per dollar on property
is the lowest of any municipality Of
10000 people or over and the per capita
wealth in Washington is the greatest
of any city on the globe. From these
and the facts that certain special as
sessments are levied in other cities he
deduced that property in the District
: of Columbia is not overtaxed," using
Kansas City for comparison.
He further declared that the tax prov!s-
| ion of the act of 1873 has been violated
for thirty years in the interest of a privi-
legged class. The modification of the act
| of 1878 by the insertion of the word tan
, gib,e" with reference to personal property
was cited as an argument to prove this
statement The absence of an Inheritance
tax was cited as favorinS the importation
earned elsewhere. TO escape taxation.
: His experience. he said. has led h II,
to believe that % bring the taxes within
the District to just level with taxes
outside it is necessary. first. to sesre-
3 gate public improvements from the gem
eral fund and tax them upon the abut-
, ling property owner. second. to prov: de
, for the taxation of 'intang b wealth
6 on the same basis as tangible property;
third, to provide for an Inheritance tax
which reforms he declared. would make
Z the Dis rict raise 81. .'no, 90 annually in.
. stead OF ST.NO.cO0 as now
! Alleges Static Abuses of Tax System,
He blamed the han-and-half plan TO,
9 keeping these static abuses of the tax.
ing system. AS soon as n serious at
tempt is made. he said, lit will revea
that the half-and-hah plan has lons
isince performed its function and is be.
coming an increasing burden to the fed
ieral government and temptation to ex.
travagance.
. The federal government, he declared
Z according to his best information, ac-
i tually occupies less than 100 acres for
; federal purposes. Its title to a great deal
9 Of land like the big parks and the tiny
] parks at the intersection OF avenues, ac-