Evening star., 1914-02-21
The George Tax-Doubling Bill.

rha ".-orse TAX bill, in far as it re-
ouirc- y ''tulr valuation in assessing
District property and uusett,es the tax
stte. ;ta liked in ts-s. on the pretense Of
rs Knitting III. Commissioners to change
..rrsaNy that rate. should rot be favored
I- Congress or ly any WashinStonian-
s,;Aer provisions If the bill seeking more
tr.eu.I., more scientific and, above all
more f.-!lorru assessments, should be
+. .4-a'eJ and enacted.
Fy sits.l element If a wise and just
s.e<essn.ctt Is equality, uniformity. in ac-
Guidance win which the same basis OF
sscssuseat is applied to ererybody's
property. whatever its character or value
si location. The so-ealled full valuation
has uo greater tendency TO produce this
Uniformity than the two-thirds basis. The
tfn leI cent valuation is made in any
ertut Wien the taxable assessment
valuation Is IN the two-thirds basis the
assessor merely slsltracts one-third from
jne ta1I aSseSsinerJ valuation If the tax
-atc is sIlIt controlled by the taxed and
IS .as,5 and Quickly altered I Will be
'';t}e S;orpi5 y 70 leav. the valuation at
~ ver cent and TO decrease the rate
sat there = any good reason why the
ate Should remain fixed, and subtraction
: one-th.ri from the fun valuation will
ave an assessment whlch III connection
Ith ire present rate Will impose
,-a3s.tabIe tax burden. and ra'se the
amount necessary TO meet the local re-
ttujrements in respeg to municipal ex-
penscs. then, q course. the present prac-
fce should not be changed. except to
adopt every method and device that local
experience and the experience of other
cites suggest tending TO make the assess
IneHt apply with uniformity TO every
piece Of property in the District
The FIJI valuation provision OF the
George bill is simply strategic move
in the campaign to double or triple the
District taNes, to cut off definite national
participation in capital upbuilding by re-
i-saltug the half-and-half law. and TO
coa;iscate ground values in the District
on the single-tax theory that private
ownership Of land is a crime against the
public.
This full valuation provision is the pro-
posai of the subcommittee which in 1912
reported. the estimate of Fl. J.
Browne, that i'll that year there were
S144, 100000 realty values in Washington;
from which II it were taxed at $50 per
hundred enough revenue could be derived
20 pay all the expenses of capital rnainte-
nance. and the half-and-half law could
be abolished.
The unsettlement of the fixed tax rate,
the second wise safeguard of the act of
1878. WAS also proposed in 1912. with the
hint that the rate was too low.
The only part that the Commissioners
Will ever be permitted by Congress to
play in reference TO the tax rate is to make
the mere mathematical calculation of a
rate percentage which derives from an
ascertaiued assessment the amount of
tax levy authorized and appropriated 10
district uses by Congress. That body
VIII always really Tx the tax rate.
TIE eIectof tine bilis combined provisions
IN regard to- assessment and rate is 10
rerJ.diate the national obligation to par
tic.aate TO Il fixed definite degree IN
capital uQbuiIding. and to leave that par
ticipatiom subject 10 the caprice each
session OF the few congressman who un-
der,ake ether on hostile or on fair and
svuapa thetic lines to perform their func-
tons as exclusive legislators for the
capita
The enactment OF this fun valuation
provision. proposed by those who fix
tnis f4u valuation at s1ii. 100000, will
De construed as an authorization by Con-
sress Of a single tax connscatory as
sessueuo ~ that figure. carrying With II
as It's trevitabie result the repeal of the
hs,lf-aI.d-ha.i law and much more than
a doubling nf the present taxes. which
are already as heavy as the community
can bear.
The facts and dga.es which The Star
fas a!reacy printed and those which If
PRINTS elsewhere today demonstrate that
ne so-called full valuation Of sT44 100000
h.ch the George committee through the
pending full valuation bill seeks to fasten
upon Washington is not a reasonable and
= I.taLle assessment, when measured by
the standards employed IN other Aneri-
an cities but Is conhscatory In effect.
ai.d. 50 far as the single takers are con-
cerned c9ufiscatory in intent