The Washington herald., 1914-03-12

| that of our nearest neighbor Baltimore
with a population in 1912 of Js9. so as
! against a population i'm Washington OF
3i2,7I6. The total assessed value OF the
| real property in Baltimore In 1912 is
given by Bulletin lis at ST.. s5l. Co., while
/ the same table gives the total assessed
! value of the real property in Washing
| ton. in 1912. at So. u. 49,. and this al
though the Baltimore assessment is
nominally 100 per cent and the Washing
ton assessment only &C per cent
Incidentally this shows that 100 per
cent assessments may be made. doubtless
with entire honesty. which are less pro-
portionately than the twO-thirds assess
ment here.
Remember that Baltimore is one Of
the richest commercial and financial
railroad csnters in the East, controlling
much of the trade in the South and
East and the Allegheny region, besides
having nearly twice the population of
Washington. As against the Washington
Sl5. - per capita tax levy. the Baltimore
per capita tax levy was $l5.J3. Many OF
the cities have a much lower per capita
tax levy. That OF Philadelphia was
sl43O: New Orleans. sII7S: Jersey City.
sl269; Indianapolis. $I4.Oi: 81. Paul.
sl2I7: Columbus. Sl3.S; Atlanta. Sll.59:
Memphis. sl2 20: Fall River. Sl32l: Spo-
kane, S13.O3: Dayton. S13.02; Grand Rapids,
S1l.3s: Nashville. sl01O; Scranton. s9.25:
Paterson. ss7S: Reading. $40: Camden.
Sis: Wilmington. s9.6S: Elizabeth. SSd:
Wilkesbarre, se12; Erie, ss.6l; Fort
Wayne. $50: East st. Louis. S9.sS: Jack
sonville, 1884: Charleston. S. C. 1921:
Mobile. s66l: Little Rock. SIS; LanCas-
ter. $3.50; Chattanooga, s9y: Wheeling,
w. Va, $40. and so on. the majority
being under sle.co per capita.
This is emphaticaIly city OF homes,
OF small real estate holdings such as
those of the large majority of the mem
bers of the committee OF lOO The Of
fetal figures at the District Building
show that there are in the District Cf
Columbia Ssh buildings Of which 5000
are frame buildings. and that only 3.Sol
are assessed at 500 and upwards. There
fore. more than 5000 of these buildings
are assessed at less than $500 There
are over 5000 taxpayers owning small
homes.
Per Capita Plan.
''Thirteenth-It is explained that the
per capita tax levy is the only uniform
basis of comparison between cities. The
per capita revenue may include in diff
ferent cities different items. as for cX-
ample, special assessments and ether local
charges which are not comparable. 1t is
also explained that tne comparison IN
Bulletin lis as to all cities over 3O0.GO
population includes all county taxes, and
as TO all other cities all school taxes,
and that State taxes in other cities are
either balanced by state privileges or
State grants net possible here. Moreover.
it is stated that the untaxed property
of the greatest property owner. the
United States. in the National Capital
must be taken into account in consider
ing these matters.
"Fourteenth-Census Bulletin lis DEM
onstrates that there is no necessity for
increasing taxation either by increasing
the assessment or increasing the rate.
Neither is there any necessity for adding
new forms Of taxation, since our taxation
is sufficient and above the average of
the other cities.
'Fifteenth-No reason appears for add