Evening star., 1915-03-29

Newark, Los Angeles and Minneapolis.
The eight other cities in which the city
York. Philadelphia, ST. Louis Boston,
Baltimore, San Francisco, New Orleans
and Washington.
No State Taxation.
Ii has also been suggested that this
showing of n.Unipical 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 as
certain whether the WaShingtonian is or
is not reasonably taxed the figures of the
census bulletin giving the statistics Of
i9o American cities exceeding 10000 in
population are used. These figures for
cities with which Washington's taxes are
compared include tax levies not only by
the city corporation, but by school dis
tricts and by the counties in which large
cities are situated, and include not only
general property taxes (real and per-
sonaD. but special property taxes and
poll taxes. If state taxation is. not In
ciuded, who has reason to complaint
The suggestion that state taxes paid
by other Americans and not paid by
the Washingtonians should enter into
sound and unjust. Why should Wash
ington. enjoying none of the rights
and privileges of a state. maintaining
no legislature to dfSburSe funds of its
own raising for its own benefit, NOT
associated in bonds of statehood in
terest and sympathy with thousands
of other Americans spread over large
area and joint contributors in tile COM
mon interest to :; tax fund to be spent
i'll this larger area in developing ana
RI v ri
OF an American commonwealth, be
viewed properly chargeable with the
expenses incident to the enjoyment of
these rights and privileges? Why
should not the contributions of state
citizeus for benefits ana privileges
which the Washington does not en-
joy be disregarded in fair compari-
son of tax burdens and per capita tax
levieS?
The District has been pronounced a
state under a treaty with France, a
construction comforting privileges on
aliens, but not Il state under the Con-
stitution whose people sue in the
federal courts. The District is a state
when direct taxes are to be collected.
but not 4 state when representa- t;ves
are apportioned, though the Constitu-
tion couples the two things. The Dis
trict is not a state to make and carry
out through q state legislature laws
for It's own benefit. but it is now re-
preached on the assumption that 1t
escapes the tax burden incident to the
exercise of this privilege OF I state.
In comparing the ashinetonian's
tax burden with that Of the taxpayer
Of another city it il possible and 1T is
fair only to compare the local munici-
pal taxes, constituting a fund to which
only the city taxpayers contribute, and
which in 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. OF the city
Ia NO large part Of the county that
the nominal county receipts and pay
ments are mainly city receipts and pay
into the calculation mt ail. The city tax,
the county tax and the state tnx stand
each ON it's own bottom. They are
.epnrate and distinct In personnel Of
contributors, in purpose Of creation, in
scOpe Of distribution. WnshinRtOn has
not the benefit OF outside contributions
to a county tax. or to state tax In
the enjoy ment of which 1t participates.
II has ND county or state relations OF
privileges or benefits.
The Congress OF the United States
corresponds in the case OF the DISTRICT
to a state legislature. and consequently
state taxes are in it's case merged IN
its national taxation
When Washington is part OF state
and enjoys the expenditure within 1t
Of. Its due share of the state fund to
which thousands Of state citizens out
side of its limits. contribute II VIII be
time TO permit state taxation to enter
into it's comparative per capita tax
figures When Washingtonians arc like
Baltimoreans. Marylanders again with
all the Maryianders rights and pritt-
Ie1es As citizens of" Il state, it'Will be
time to charge against the Washing
to1ian in comparison with the Baltt~
uaorcan the state tax which the latter
pays not as Bakimorean but as a
Marylander When Washington has