The Washington times., 1915-10-21

the present form or government
I'VE do not admit that the disfran-
chisersent OF the District people is a
necessary consequence of the half-and-
half system. Under any fiscal system.
the residents Of the District are Justly
entitled to a voice in the local govern
ment which they are taxed TO support.
But II: In the judgment OF Congress.
the half-and-half system must be mod-
fled before local self-government can
be granted. we are ready. and We be-
people are ready. for any necessary
modification Of ,hat fiscal system"
District Land Values.
The brief says the land values Of the
District Of Columbia are not less ih'-e
$1,000 per capita. as compared with
land values OF New York city at $40
per capita: Newark. 1916, Milwaukee.
$ts4. and Seattle. s755
The association urges that the land
Of the District rather than the small
homes and Improvements shall pay TIL.
burden OF taxation. saying:
'If the half-and half svseem were
abolished. with no change in the pres
ent ~ stem Of taxation. II wouil be un-
lIst, ana In some cases rulnuus 10 duu-
Die the taxes OF the small home-owner
with 40 corresponding benefit.
"lf. however. houses and other i'm
provements were entirely. or in large
degree. exempted from taxation at the
tin" when the half-and-half system
may be abolished or modified the taxes
or the small home owner would not bc
increased and the extra burden would
be thrown where II belongs-upon the
speculator In vacant land"
Proposals Summarized.
The summarized recommendation OF
the Tax Reform Association are as
| follows:
our main recommendations are tina,
all expenses which are strictly and
propcrly municiral In character shall
be betrayed from the revenues of the
District OF Columbia: that all expendi-
lures which are ocCasoned by or incl
dental to the functions and activities
4 of the National Government in this
capital city shall he betrayed from the
revenues of the United States: and that
the existing system OF taxation in the
District OF Columbia shall he 20 modified
that all residents of the District
whether property owners or not
: shall be enabled TO share in the
! benefits Of the expenditures which shall
d" made from the national revenues
under whatever fiscal system may b,
established by Congress.
81. A progressively heavier tax on
| land values, and the gradual exemp-
tion OF buildings and improvements
from taxation until all revenue from
| real property IL finally collected from
land values
"?. tax on local franchises and
monopolies under private ownership:
"3. graduated Inheritance tax.
| Administrative reforms in the bis
| triCt tax office are also urgently re
Guired. Under present conditions. thre.
men are expected to search buildins
records. so as to he Informed as to tn.
value OF new buildings under construc
ton, to keen informed in regard to tn,
shifting land values in the various sec
tions OF the citv. and personally t'
view and assess every parcel OF prop
erty In the District. 1t is a physical i'm
possibility for three men to rroperl!
perform such a task To provide mean!
Tor the proper and equitable asscssme n
OF property. we urge:
81. An increase in the number Of
| assessors:
"2. Annual assessments of real
estate:
g. Assessments on the basis Of fun
value. instead OF two-thrds valua-
uon, and an adjustable tax rate;
a. The enactment of a law re-
Guiring true considerations to be
stated in deeds"
Those Who Signed Brief.
The committee signing the brief OF tn
Tax Reform Association comprises W
d. Mackenzie. chairman; B. +. Iindas
secretary: Jennie l.. Munroe. Charlie
$. Davis. Elias J. Dakin. James Hugl
Keeley. George A. Warren. and Her
bert l.. Adams.
The brief is attested nv H. Mar.ir
Williams. president. and Walter
Swanton. secretary. of the Tax Reform
Association.
Land value" assessments are ais,
strongly advocated in the brief filed h,
Herbert J. Browne. Mr. Browne as
sCrts that the District can be self-sup
nprtinp and docs need
a Federal subsidy.
Il propose an increase OF so per cen
IN liquor licenses by adding a specia
tax on the value OF location" he say
in discussing where the District ma
raise more than sl3. SEQ. coo annually. Oh
this point he says
In Two Categories.
Taxable Hand in the District may b.
broadly divided into two categories o
approximately equal value--buslncs
areas, with over 81 per square foot. an,
special holdings worth over $40, pc
front foot. irrespective of depth. total
ing The sum OF $3.50. OJ0, 100. and residen
ti0l and other areas, $S5OOO40O0.
Il propose tax OF $3.50 in the hun
dred on the full true value of the frs
classification. raising So $4,000. n 50 tai
rate on the second classification. raisinj
So 500.W0:,a 81 rate on improvements
! with s2,ONO exemption on dwellings
estimated at 81 2iO,00 return: publ
service corporation a. per cent ol
gross earnings, which will Ivoduce $3.50.
90. and liquor licenses, s750, no-tots
Sl3 800 V>O"
Mr. Browne continues:
Special Tax On Location,
II propose an increase OF per cen
In liquor licenses by adding a specis