Evening star. [volume] (Washington, D.C.) 1854-1972, 1915-10-26

ds correct the ratio of assessed to
true values as basis for comparis
replied Mr.. Noyes. The flaw lies in
the reported relations of assessed to
unreliable"
Where did the critics of the Dis
lIiSt IN congress get this method OF
making comparison between the
District and other American cities?"
asked Senator Works
MT. Noyes replied that they obtained
tnelr ngures from the census bureau,
which prepared the figures for them.
But the census bureau itself has dis
credited these figures and also tho
method or comparison he said. "and
1T has held that the only fair way
OF making comparison is by means
OF the per capita tax actually paid"
he read an extract from a census
bulletin discrediting the figures which
were given comparing cities and ac-
ceptlng as true the ratio of assessed to
true values. He showed that these
hgures had not been gathered by CEN
sus ofnclals trained in the work but
were mere guesses by local authorities
Census Figures Misleading.
The census authorities knew these
figures were misleading and that wrong
deductions could be made from them,
and they said So" said Mr.. Noyes
Representative Cooper asked Mr.
.>oySS IL ne cOntenueu tflat the true
test of real value was the selling price.
after Mr.. Noyes had shown. by compar-
ing actual sales of property with their
assessment, that assessments in some
cities where the true value is supposed
to be taxed are far below what they
should be.
Yes" replied Mr. Noyes He con-
tinued that the only fair method OF
comparison between Washington and
other cities in America on the question
of taxation was To examine the per
capita tax figures.
The figures which YOU have quoted
interrupted Senator Works, would
tend to show not that Washington is
assessed too much, but that property
in other cities is undera sSessed.''
NO" replied Mr.. Noyes "and the
reason l say no is that assessment
taken by itself means nothing. 1t
must be married to the tax rate before
it can mean anything. If a city under
assesses the property in its boundaries
it makes no difference, provided the
underassessment is uniformly distrib-
uted. For there is SO much money re-
quired, and If the assessment is too
low, then the officials must increase
the tax rate in order to bring in the
amount required. l do not contend
that realty in other cities is not bear
ing its proper tax burden"
Argument to Meet Criticism.
Mr.. Noyes said that the residents Of
the District had been charged with
Embarrassment and paying too low
taxes, and his argument was directed
to meet that criticism.
Senator Works admitted that the ig-
ures presented appeared to show that
Washington as compared with other
cities of similar size was not under
taxed or undera ssessed.
But the question before U.S." he said
'is whether the tax burden of the Dis
trict is too low or too heavy when COM
pared to the proportion of the expenses
of the District which the federal gov
is paying"
Mr.. Noyes said that the Joint citi-
Zens' committee had approached this
question by showing that the people of
the District were doing their duty in
the matter of taxes as compared with
the residents of other cities of similar
size.
The national government is fixing
the tax burden, which we must bear"
he said: "all the power is in its hands.
We contend that if we are paying what
other American cities are paying, Con-
gress could not justly impose a greater
burden of taxation upon the citizens of
the District. We believe that if we can
show this, you will conclude that
WASHINGTON is doing its full share that
it i laying ITS full proportion of the
expenses of the National Capital and
that it is not Shirking.'
Il am not contending that you are
not bearing your just burden of taxa
tion,' said Senator Works, still having
In mind the comparison between taxa
ton in Washington and in other cities
Senator Works suggested that the fig
ures presented by Mr.. Noyes tended to
show that residents of other cities were
not taxed enough.
Mr.. Noyes did not admit this. Il am
not slurring any other city" he said.
Scope of Inquiry Discussed.
Toward the close of the morning ses-
zion the question of whether or not
he method of raising taxes III the
District would be considered by the
oint citizens committee was raised