Evening star. [volume] (Washington, D.C.) 1854-1972, 1914-05-13


the Baltimorean the state tax which the
latter pays not as a Baltimorean but as
a Marylander When Washington has
senators. representatives and state leg
stature 1t will be time for it to pay for
such luxuries in the shape of a state tax
Municipal taxation, state taxation and
national taxation must logically and fair
iE he compared separately in the different
cues Municipal per capita figures OF
the census bulletin are therefore. prop
eriy compared unaffected by considera
tlon OF either state national tas. for
instance, internal revenue) tax-burdens.
National Taxation.
In letter No. H. Washinston's partic-
patton il national taxes on equal terms
With other American cities is described.
The Washinstonian pays the same ma
tonal taxes that every other American
pays. 1t is sometimes said that the
WashinStonian pays SIS annually fper
capital toward capital-makinE. while other
Americans contribute per capita about 6
cents But the Washingtonian's real fig
ure is $1S.n6. for he contributes both as
Nashingtonian and as an American He Is
the only one who paws on both sides of
the account and he IS the only one who
has nothing to say on either side of the
account. Just as the conErcssman's out
RACED constituent contributes. theoreti-
calN. his cents annually to enable the
nation to meet its obligation In respect
to the nations city. so the Washingtonian
contributes his fun share in national
taxes to enable the nation TO pay the
congressmans salary. to erect an ex-
pensive federal building in the congress-
mans little home town. and to cause by
2DOr0nT1qte m n
stream to flow down the dry bed OF the
congressman's home creek.
IN letter No III the real taxpayers of
national taxes are sought and II Is dis
covered that not even the average cents
per year Is paid for capital maintenance
by the outraged constituent Of the con-
sressmen most vigorous in protest against
this national contribution.
Does not the Washingtonian pay enough
both in national and local taxes? Is he
in any respect favored by the legislative
body. which, not chosen by him. decides
for him all questions of equitable taxa
ton?
Corporation Tax Not in Levy.
Is an offset to the objection that
county taxes do not in the case of some
Of the cities enter into the census cal
cu'atiOn Of tax levy In the fact TINT
taxes Imposed upon the gross incomes
Of public service corporations. banks.
ctc.. in lieu Of personal taxes are not
considered in calculating the per capt.
tax levy. This kind Of tax 10 con-
spicuOualy heavy in WashiDgton. 1t
should equitnbIy be treated AS part Of
the personal tax and figure in the per
capita tax levy.
Assistant Assessor oyster has anal, zed
the per capita tax levy figures of the
various cities According to his calcula-
tons the part of the personally tax which
is derived from the public utility corpora
tons. banks. trust companies. etc. and
which does not enter into the census per
ca pita tax levy is greater in the case of
Washington than the part of the personal
tax which does enter into the census cal
culation. His figures concerning WASH
lngton are:
Fer capita ta1E Fsason esa1e- g
Banks, gas company, street railroads, etc. 2O1
sl77s
Mr. oysters figures corroborate what /
have said as to the heavy realty tax i'm
posed on Washington compared with that
of other cities Here are some of the per
capita realty tax levies in various cities:
Washington, s14.45: ST. Louis. S1175 j.;
Cleveland. SIZE: Detroit, s1341 Milwau-
kee. s13.74: Cincinnati, $1393: Denver
sl3o7; Omaha, s11.36; Los Angeles. $780,;
New Orleans. s104S; Seattle, $12SS, and
Providence, s1O.14.
If Washington's personal tax, emitting
the corporation personal tax, is lighter
than that of many cities, its realty tax is
correspondnsly heavier. The total tax
levy. combining realty and personality
tax. averages high among American
cities. Its personal tax ought not to be
increased. as proposed by the Johnson
Prouty amendment. unless its excessive
realty tax is correspondngly diminished
Between Mr.. George on one side and Mr.
Johnson and Mr.. Prouty on the other
Washington is threatened with heavy
increase of both real and personal tax
levy. raising the total per- capita tax levy,
as We have seen, to a startling total.
Uncle Sam Not in Tax Levy.
In another respect the comparison Of
the census per capita tax levies In not
fair to Washington. No account II
taken in the calculation Of the heavy
taxable values held exempt from tax
alton by the United states. ON which
as a quasi taxpayer Uncle Sam pays n
sfx-millfon-dollar subventiO in lieu of
taxes. II only a part of this aubven-
tion IL viewed as representing realty
values owned by the United States and
withdrawn from the assessment roll
and tax list. the addition Of this part
of the fund to the total tax levy In
calculating the per capita tax levy
would swell the latter to an unbear-
ably burdensOme figure.
In comparing the per capita tax levy
of Washington with that of other cities
it is to be considered that the ccntrihu-
ton i'll lieu of taxes of the largest (quasD
taxpayer is in WaShngtons case omit
ted from the calculation. II is as If the
steel trust and other great plant-oWnlng
corporations were omitted from the tax
levy of Pittsburgh. If Uncle Sam was
treated in the calculation as a single tax
payer. his tax contribution added to the
ulation. Washnston's per capita would
be doubled. amounting to S31 so, a greater
per capita than that of any other city
in the United States, more than doubling
Philadelphia. Baltimore and New Or
leans. and nearly doubling Chicago. Cleve-
land and Milwaukee.
There is no way of handling the ques-
ton which makes it fair to omit from the
Washington calculation of per capita con-
tribution all consideration of the amount
paid in by the largest property owner and
quasi taxpayer.