The Washington times., 1914-04-08

they offset each other. and do not alter
the equity in the proposition that the
| owners of private property and the
FEDERAL Government which owns the
Government property. should pay to-
ward the support of the municipal gov
eminent in proportion to those holdings
1t is anticipated that the first and
foremost objection that will be offered
| to the fifth proposal will he that the
property of the sovereign power cannot
be taxed This. II is believed, can he
met by the legislation outlined IN the
statement on the fifrn proposal above.
1t is anticipated that another object
| ton will be that any city III the United
States would be glad to agree To eN-
Nnpt all property of the Tilted States
FINN taxation forever If it could get
the seat of government: and that in
| no c\y in the United States does the
Feder& Government paw taxes upon
its property.
The arrNwcr TO these objections Is
that In no city I'm the United states
except Washington does the Gov
ernment own enough property for
that ownership and exemption to
he m important factor ii raising
local revenues, and I'm no city to
which Ii would he at oil logical to
move the Capital would 1t be a fac
tor for great many years.
Land Ownership Factor.
In New York. Chicago. st. Louis, or
San Francisco, the ownership by the
United States of as much land as it
owns in the District would not seriously
affect the ability of the community to
provide sufficient money to maintain it's
,, municipal establishment. In the Dis
trlct of Columbia. however. the owner
ship of land by the United States is a
very big factor in the ability of the
community to support itself. and II will
always continue to be a big factor.
1t Is anticipated that a third objection
will be that the citizens of the District
OF Columbia ought to be grateful to the
Federal Government and quite willing
TO exempt the Governments property
from taxation because they owe their
very existence and the fact that there
is any city here at all to the Federal
Government.
The citisens of the District of CO.
lumbfa no more owe their existence
to the United States Government
than the people OF Pittsburgh owe
their existence to the steel trust.
In one way or another, directly or in
directly, the people of the District Of
Columbia gain their livelihood from the
United states Government, but they nav @
Tor 1t In full measure by services rem
dered. The existence of the people of
the city OF Washington is almost wholly
dependent upon the Government pay
roli Of 100000 a year. but that $50
oOo. 900 certainly cannot be considered in
the hgnt OF a gratuity or a pension.
How Reach Valuation.
1t is a payment for services for which
the Government presumably gets value
received. The fact that the community
supports itself on that payroll has moth
ing to do with the question whether the
Fedora, Government should pay toward
the expense of those peoples local gov
ernment sum Of money proportionate
to its property holdings.
Fourtl-It is anticipated that another
objection will be that the Unitc.l States
cannot be expected to permit the as
SCISSORS OF the District of Columbia to
place valuation upon its property when
that valuation Is to lie the basis of its
contribution to the local government;
that such ar arrangement would give
the District Commissioners the oppor-
tunity to make high valuations and
thereby collect large sum from the
Federal Government and a small sum
relatively, from me owners of private
property.
If there is a weakness In the fifth
proposal. it is in this respect.
IL may not Oe nnrr1S 0naOle 10 SuR-
gest that the protection of the United
States in this regari be left to the
honesty and sense Of fairness of the
men who will be Commissioners.
II II In deemed unwise to pIRce
that much confidence In them, the
objection might be met by having
the appraisal of the Federal Gov
ernment's property made by some
agency of the Federal Government.
Exempt improvements.
1t is anticipated that fifth objection
will be that upon many of the Govern
ment buildings in the District it will be
difficult for any agency to arrive at
a valuation. Some of them are very old
and on some of them the value would
be difficult to estimate because Of the
character of their use.
This objection might be met in two
ways:
]. BY providing by law that the
appraisal should be the cost of
cOnstructinn-which is available
from, the official records-Iess de-
probation.
2. BY ~Kemptins from assessment
NIL improvements in the District of
Columbia both those ON land own
ed by the Government and upon
land owned by private Individuals.
The exemption of improvements on
both classes of land would have a two
fold advantage: First, it would eliml-
nate the possible difficulty of making
the proper appraisal OF Government
buildings, and thereby eliminate most
Of the fourth objection, because 1t
would be almost impossible to place an
excessive valuation upon land, without
making an excessive valuation on ada
cent privately owned land-and. second.
it would recognize the fundamental
wrong of the assessment and taxation
of improvements. which are the result