Evening star., 1915-11-15

surance, II the Morrill, plan should be
adopted. that would be equal to the guar
antee Of the half-and-half law. and that
would insure permanence in the fiscal re-
lations and orderly progress in the de-
velopment of the capital. But as it is.
neither they nor any ono else can give
such assurance.
Criticises Brownlow Suggestion.
Commissioner Brownlow suggests
that the revolutionary change proposed
could be accomplished by simply chang
| ing the language in the first paragraph
of the District appropriation bill for
the next fiscal year SO as to make it
read that the amounts appropriated
shall be taken from any money in the
national Treasury not otherwise ap-
propriated. This would make the whole
fiscal relations depend upon annual leg
1slation. Even. however, II by new
what is called declaration that here
after the District people should pay
reasonable taxes, which should be COW
cred into the United States Treasury,
and the United States, without regard
to such taxes. should appropriate what
ever was necessary from the national
Treasury, this would not pledge the
United States to necessarily appropriate
single dollar beyond the revenues of
the District Of Columbia, any more
taxation yielding those revenues.
All the rest, or whatever Is neces-
sary,' are SO elastic and indefinite as to
be in sharp contrast with the definite
rule of the half-andhalf law, which
has furnished in practice an automatic
rule of appropriations. Practically, Of
course, all the rest would be whatever
the appropriations committees chose to
spare from the national revenues, be 1t
much or little or none at all in a par
ticular year. Even their recommended
tion might not prevent one or other
house from cutting out all exceeding
the amount of the District revenues. At
the best the operation Of the indefinite
plan would be absolutely uncertain
from year to year. At the worst, it
would be disastrous to the progress of
the capital.
Defeat of Morrill, Plan.
This is why Congress did not adopt
the Morrill, plan, after considering 1t
for four years in the evolution of the
act of 1878. This is why 1t has defeat
ed every attempt to repeal the half
andhalf law. This is why those who
wish to put the whole burden on the
District people have advocated such
repeal. This is why those who desire
to see the progress of the capital con-
tlnue should oppose the indefinite plan.
That many of its advocates support it
because they think it will bring more
rather than less from the national
National Capital does not offset the
fact that 1t is supported by others for
the purpose of decreasing to the van
ishing point the appropriations from
the national revenues.
THE indefinite plan seems a beautiful
rainbow. But We should not be chasing
rainbows.
"Abolishing the half-and- half plan,
and then seeking to protect the District
people from excessive taxation by a
fixed rate and fixed ratio of assess
ment on real estate, ignores the obvi-
Gus fact that there are many other
forms of taxation by which as much
more could be exacted as by any tax
on real property. Even if Congress did
not raise the rate or increase the ratio
of assessment on real property, as it
might do, 1t could at any session of
Congress easily increase the tax yield
by adding other taxes.
Should Follow 'Half-and-Half' Plan.
I'VE should carry out the ha1f-and-
half plan not only in principle. as has
been done. but literally. as provided for
in the organic act. Estimates should
be made and considered without regard
to revenues and to the extent approved
by Congress; they should be provided
in taxes. while the remainder should
be appropriated out Of the national
Treasury. The assessment should be
annual and would increase with the
population, but. If the half and half is
continued, the tax rate should be fex-
ible and fixed every year to produce
the necessary levy, not exceeding as
the act of 1873 said, $1.50 on the 500
OF real and personal property. The
maximum should be 81 IL full valuation
DTOVided in ho of
March 8. 1903. prohibiting the Com
missioners from submitting estimates
for appropriations for more than twice
the estimated revenues of the District
of Columbia should be repealed The
Commissioners would then be free, as
before, to recommend all the needs of
the District. Under the present sys-
tenn and under any system Congress
one-half as it chooses for the embeI-
lishment of the National Capital and its
own convenience.
Forms of taxation and amounts of
taxation are for future consideration
In no event should a dollar more
than is necessary to provide the local
share Of the expenses be required
Washington More highly Assessed.
I'VE have demonstrated by the CEN
sus bureau tables and the facts COL
lected by our own committee that as
to real property Washington is more
highly assessed than most other cities,
and as to taxation generally compares
favorably with any city that is prop
crly comparable, and pays more per
capita than most American cities.
According to present prices, as
shown by sales and otherwise, the per-
centage of assessment Is nearer three
fourthS than tWo-thirds, and in many
cases over 100 per cent. There Is no
need for additional taxation here, but
rather for relief in the case of many
home owners.
only now, fortunately, when this
committee is holding a general assize
on the question of the fiscal relations,
has the so-called surplus of District
quate appropriations, as well as by
rising assessment and fixed rate, be-
come acute. 1t can be readily settled
by adopting the method used every
where else, and which therefore cannot
be impra ctica BILE, which was also the
method of the organic act-a levy of
taxes for one-half of the appropriation
after they are made.
Primary Obligation on United States
I'VE assert as heartily as any one
that the primary obligation Is on the
United States; that this is emphatically
the nations city; that it is under alb
solute national control, and that re-
sponsibility goes with control: yet that
it is at once the seat Of the govern
ment and the home of 100000 Amert-
cans; that 1t is practically impossible
to unWeave their respective interests
he ,iotp 70 loo Nd