Evening star. [volume] (Washington, D.C.) 1854-1972, 1915-10-17
ATTACKS SYSTEM
OF HALF AND HALF.
Herbert J. Browne Says Dis
trict Should Be Denied Aid of
Federal Government.
ALLEGES THE ASSESSOR
DEFIES INTENT OF LAW"
Declares Local Land Values Total
$500, 100000 and Should Be As
sessed at That Amount.


Demanding the repeal of the half
and-half principle of appropriating for
the District of Columbia and assert
ing that properly adjusted tax rate
and assessment" will meet the require
ments of liberal budget without re
course to the federal government for
dollar In aid. Herbert ]. Browne has
filed a brief. stating his views. with
the joint select committee of Congress
which will begin hearings on the hs-
cal relations between the District and
the federal government Wednesday.
Mr.. Browne was employed by the
House District committee of the Sixty
second Congress to aid in drafting the
so-called George report on assessment
and taxation in the District
Mr.. Brownies Contentious.
His brief which is seventy-one pages
long, he claims. sustains and demon
strates the following contentious:
That the federal government Is
neither as matter of principle, policy
nor necessity bound to extend direct
financial aid to the support OF the Dis
trict government.
THAT the federal government IN ies
regular and usual expenditures otner
than the District subsidy provides
most literally the main fund whicn
sustains the great body Of taxable val
ues in the District.
THAT the District values are very
lightly taxed
.or.. ~. n;strict has ample re-
sources for its own support. In proper
ta,at;on of real estate values, utilities
and liquor licenses.
THAT the theory that the federal
government should pay hair OF the
taxes of the District because IL owns
half of the property values Is destroyed
by the following facts: -. 49,.
"Ffrst. 1t does not own half inc
property values in the District;
Second 1t does not own haif tne
streets. and the streets have all neen
dedicated to public use.
Free Use of Parks and Streets.
Third. The freedom OF use Of parks
and streets adds enormously to the
value of private taxable areas. ana
that freedom of use destroys the tax
able element. private use for pron['
even If the governments property IN
principle were taxable.
.-rhat the federal 'half-and-half SUB
sidv has Injured to the benefit or the
landholding minority In the Distrlc1.
THAT the 'half-and-half subsidy mas
Injured especially to the benent OF land
holders in favored locations
"That the 'half-and-half subsidy mas
u-terly failed to meet the intent OF
C1neress to extend its benefits to the
whole people of the District
THAT the effect of the 'half -and-hali
subsidy has been directly TO increase the
selling price of land and thereby arn.
fcfaIIy to raise rents and other costs OF
living especially to government empioyes,
wage earners and poorer mefnceTs OF the
community. .., .,
henef1t of the half and-halr subsidy. land
values Of the District have as whole IN
effect. entirely escaped taxation since
1878.
Discussion of Taxable Values.
THAT the taxation Of improvements. on
a comparatively high assessment OF SELL
ing value or cost of construction, AT tho
same rate as land values on compera-
tiyely low assessment of selling value
has seriously Disseminated against I'M
proyernents in favor OF land holding,
thereby producing double leverage
against the proper development Oh puiio-
ing improvements.
e"That the taxation of personally. or
banking. and the imposition of multi
tude Of license taxes tends to make ad-
difficult and complicated and
tends to increase the cost Of living.
That the administration OF the asses
sors office has been inefficient, and in
variably and knowingly has deiied the
true intent and purpose OF the law pro-
viding that real property shall be as
sessed at not less than two-thirds OF its
true value
That the land values of the District
are conservatively worth s50o.oo0.000
and should be assessed at that amount
That a properly, adjusted tax rate
and assessment will produce an annual
revenue Of over S13.000.o00. which.
with liquor licenses, will meet the re-
ouirements of a liberal budget, with
out recourse to the federal government
for a dollar in aid.
After stating that he believes that
the evidence given by him in his brief
abundantly bears out these conclusions.
an opportunity to be heard before the
Joint congressional committee
Outline of Recommendations.
He then proceeds with the following
recommendations:
First That the "half-and-hah con-
tribution shall Immediately and fully
cease.
Second That the whole system of
taxation in the District be reorgan-
lied. on a just and scientific basis.
abolishing all unjust and oppressive
forms of taxation.
Third that the drastic and complete
and reformation of the
District assessors office be urged as an
preliminary to the just
and equal assessment of the objects Of
taxation. to be determined upon. and
to that particular end / embody the
following from the recommendations
in the George report to the House:
Administrative:
Full value assessments
1.-The exercise by the assessor OF his
full powers for the adducing of testi-
mony relative to real estate values
under oath.
The keeping by the assessor of a
record of all the important leases to
aid in determining property values.
1.-The publication of land value maps
and assessment sheets.
1.-THE establishment of systematic
method of equalizing land values.
1.-The establishment of tables of
building factors and deterioration for
ments.
The energetic prosecution of the
legal requirement of reforming the lot
numbers in squares.
THE consolidation OF lots that are
portions of sites of single buildings.
Legislative:
Favors Annual Assessments.
Annual, in place OF trtennial as
sessments.
".The recording of the true consider