Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-03-14

York, Philadelphia, st. Louis, Boston.
Baltimore, San Francisco, New Orleans
and Washington.
No State Taxation.
1t has also been suggested that this
showing of municipal taxation does not
take into account the state taxation
borne by residents of the cities with
which Washington has been compared.
In measuring city tax burdens to ascer-
tain whether the Washingtonian is or is
not reasonably taxed the figures of the
census bulletin giving the statistics of
1876 American cities exceeding 10000 in
population are used. These figures for
cities with which Washingtons taxes
are compared include tax levies not only
by the city corporation, but by school
districts and by the counties in which
large cities are situated. and include not
only general property taxes Geal and per-
sonaD, but special property taxes and poll
taxes. If state taxation is not included.
who has reason to complain?
The suggestion that state taxes paid by
other Americans and not paid by the
WaShingtonianS should enter into the cal
culation and comparison is unsound and
unjust Why should Washington. enjoy
ing none of the rights and privileges Of
a state. maintaining no legislature to dis
burse funds Of its own raising for its
statehood interest and sympathy with
thousands of other Americans spread over
large area and joint contributors in
the common interest to a tax fund to be
and upholding the honor. dignity and
credit of an American commonwealth, be
viewed as properly chargeable with the
expenses incident to the enjoyment Of
these rights and privileges? Why should
not the contributions of state citizens
for benefits and privileges which the
Washingtonian does not enjoy be disre-
garded in a fair comparison Of tax bur-
dens and per capita tax levies?
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 di-
rect taxes are to be collected. but not
state when representatives are apportion-
ed. though the Constitution couples the
two things. The District is not state to
make and carry out through state leg
islature laws for its own benefit. but 1t
is now reproached on the assumption that
It escapes the tax burden incident to the
exercise of this privilege of state.
In comparing the WashingtOnfan's
tax burden with that Of the taxpayer
Of another city 1T IL possible and 1t f.
fair only to compare the local munich
pal taxes, constituting a fund to which
only the city taxpayers contribute, and
which is spent exclusively in the city
and for municipal purposes. In this
comparison county taxes do not figure
unless the city and county are identical.
or approximately identical. or the city
is so large n part OF the county that
the nominal county receipts and pay
ments are mainly city receipts and pay
ments; and state taxes do not enter
into the calculation Mt all. The city tax,
the county tax and the state tax stand
each on its own bottom. They are
separate and distinct in personnel of
contributors, in purpose of creation, In
scope of distribution. Warrington has
not the benefit Of outside cOntribu-
lions to a county tax. OF to a state tax
| In the enjoyment Of which 1T particle
pateA. 1t has NO county or state rela-
tiOnH or privileges or benefits.
Ihe Congress Of the United States cor
responds in the case of the District to a
state legislature. and consequently state
taxes are in its case merged in its ma
tional taxation.
When Washington is part Of state and