Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-03-02
Abandon Full Valuation Plan.

The District Commissioners can. in the
public interest. abandon the full-vaiua-
ton and rate-unsettlement provisions or
the George bill. thus eliminating what Is
confscatory and retaining what IS bene-
fetal in the measure. without losing 'he
public benefits which in their OPINION
would be derived from these provisions
The advantages suggested by the Com
rnissioners of a different relation between
the appropriations and tax levy than that
which now by custom prevails can De en-
toyed without tearing to pieces the act
of 1878 and doubling the District taxes
simply through a change by Congress OF
this custom. a return to the procedure
contemplated By the act of 1878 and 4 re-
peal OF the law which limits the Conmls-
sioners estimates to twice the amount oi
the estimated tax revenue.
As provided by the law of 1878 the
Commissioners should first submit to Con-
cress their report and estimates OF the
Districts needs for wise and economical
capital maintenance and upbuildins. Iney
should state these actual needs as tully
as they consider wise, irrespective OF
prospective revenues Then Congress
considers this full report of municipal
needs. and selects from them such as 1t
approves and believes that the local
community and the nation can afford for
that year to meet Congress then appro-
pirates from the Treasury one-half OF
the aggregate of these approved est-
mates and levies tax upon the District
to pay the other half.
The repeal of the law limiting the Com
missioners estimates and tying together
the estimates of appropriation and rev.
enue for specific years would alone solve
the prob EN-, even if the present custom
of diverging from the procedure contem-
plated by the act of 1878 should continue
The law of 1878 contemplates careful
statement Of the Districts legislative
needs by the Commissioners in the form
of estimates, a revision Of these esti-
mates by the Secretary of the Treasury,
an appropriation Of the amount of these
estimates to the extent that Congress ap-
proves them, and then. and not till then,
the collection as taxes from the local
community of precisely one-haif the
amount of this appropriation, no more
and no less. But In practice and in fact
Congress imposes a reasonable tax upon
the capital community in advance of the
appropriation, and If 1t fails thereafter to
appropriate twice the amount Of the tax
thus raised in conformity with the direc-
ton Of the organic act. 1t has in the past
disposed in various ways of the surplus
thus unlawful created, spending it on
the District without duplication, or the
lawful and equitable way) holding 1t to
the credit of the District to be duplicated
at some future time when it is needed.
II the nation in any year has wished to
do more in capital upbuildinS than its
local co-contributor could afford as indi-
Gated by estimates OF prospective tax
revenue, it has advanced the additional
money needed by the District as a loan
10 be repaid with interest in installments.
When the nation has. on the other hand
been in a scrimping mood and has been
unwilling to appropriate in any year an
amount equal to that which the capital
community could raise by reasonable
taxation. Congress has not scrupled to
appropriate only the smaller amount. and
thus to create for future disposition an
unexpended surplus of District tax money
not contemplated by the law.
In this easy and lple way the fex-
ible and economy compelling system of
financing the capital. of which the COM
missioners have dreamed, may without
any disaster whatever to the local tax
payers be enjoyed