Evening star. [volume] (Washington, D.C.) 1854-1972, 1915-10-29

1O4DA L. w %0s
works of Identification and construc-
| ton In and about the National Capt..
tai. But when it comes to municipal
matters, it seems to be eminently de-
sirable that Congress should relieve
itself Of these functions and turn them
over to the people Of the District, who
alone are interested In them. and the
people of the District should be en-
powered to tax themselves to cover the
cost of municipal service.
Attitude of Uncle Sam.
IF I were Uncle Sam. I think
should say to the people of the Dis
trict: My children. this District is my
farm. I own 1t. and intend to retain
control of 1t. I intend to improve and
beautify 1t in every way I can. But I
want you boys and girls to attend to
your own business here without both
ering the old man about it. If you
want your children taught. If you want
good water supply. good street car
system, and small parks and play
anything to make life better for your
selves in this local community, go
ahead and take such action as you find
necessary. You pay your bills, and I
will pay mine You are all OF age and
will not interfere with you in any
way, provided that you will do moth
ing to interfere with my necessary
work on my big farm. known as the
up in business for yourselves. and may
you live long and prosper
| Coming directly to the main prob
lem, which is to determine the proper
eminent of the District of Columbia
which shall be borne by the said Dis
| trict and the United States. respective
ly'-there appears to be two available
half system is not to be continued.
There can be a complete separation
of national and municipal functions.
Under this plan, as stated In our orief,
Congress would appropriate FUNDS from
the United States Treasury for such
projects and for such items of District
expenses a were a proper OBJECT OF
national concern. and these 1unds
would be disbursed by federal ON
cial; while the residents OF Washlng,
| ton. under a municipal charter granted
by Congress. would pay all OF the mu-
nicipal expenses of the District as the
residents of other cities do. from the
proceeds of municipal taxation.
Under the alternative plan the
United States and the District resi-
dents would contribute toward the ex-
penses of the District in proportion 70
the relative value of land. or OF iand
vate ownership.
Assessments in District.
'1 come now to the question of taxa
ton and assessments in the District OF
Columbia, which is my fifth proposition
Every resident of the District is a tax
payer, whether he rents his home or
apartment, or goes down to the Dis
trto hill 10 10
this reason, renters as well as nome
owners are interested in a just system
of taxation and assessments.
Whatever the cause may be. ground
rents and land values are exceptionally
high in this District. The shifting OF
| taxation from improvements to lana
values will lower rents in two ways:
In the first place, it will lower the level
of land values. thus making the cost
of building homes and apartments less
In the second place, the exemption or
buildings from taxation will encour-
age the erection of additional build
ings, and this will also tend to lower
rents.
"A word as to taxes on personal prop
erty. The trouble with personal taxes
| is that those that own the most per-
| sonal property can most readily con-
| ceal it. as it is usually in the form OF
| tools and working outfit of mechanic
and the furniture of q small home can
not be concealed.
The government employees OF this
city are underpaid. But If the local
system of taxation can be SO revised
| that rentals, prices and the cost Of
home sites will be lowered, it will eff
feet a material improvement in the
| financial status of government en-
| ployes.
Need of Low Rentals.
,s11y. .-n <ro,,.,%,,x ,.,,y,dad that n
Is very necessary to secure the stability
of real estate values in this city, but
in my judgment 1t is more important
to secure reasonably low rentals than
to maintain land values at a level which
is very high as compared with other
cities.
According to the estimate of the Tax
| Reform Association. the correct divi-
sion between land and improvement
values is $350,0o0,000 for land and
s235, 900, 900 for improvements, making
up the total of $5S5.000,oo0 shown by
the assessors report for the fiscal year
1914. II all improvements were ex-
empted from taxation, and the rate of
taxation on land values doubled, the
| total revenue from realty values would
be approximately $7,000,000, or an In
crease in revenue of over 100000, as
compared with the revenue of S5.9bO,-
900 under the present system of taxa
| tion. The reduction in taxes on small
homes would be more than made up by
| the Increased revenue which would be
derived from lots and tracts held out
| of use for speculative purposes, from
| the extensive grounds surrounding
many of the homes in the fine residence
section and from the valuable building
sites, whether occupied or unoccupied,
| in the business section of the city.
The Tax Reform Association urges
that means be provided for the proper
and equita BILE assessment of property,
including an increase in the number OF
assessors, annual assessment or real
estate, etc.
'In the brief of the Tax Reform As
ISOLATION, exhibit F. there Is published
table showing comparative rates OF
taxation, compiled from bulletin 126,
United States census. covering nine
teen cities with populations from
200, 900 to 500, 900, including Washing
ton, D. C. From this table 1t appears
that the average tax per $1,000 OF esti-
mated true valuation Is $13.1s, as COM
pared with $40 per $1,000 in Washing
| tom also that the average tax per cap
| ita Is $17.26, as compared with SIG in
Wa shington. If the census figures are
accepted as approximately correct, the
taxes of Washington are considerably
lower per $1,000 of property value and
slightly lower per capita than the aver
| age for nineteen cities of approx
| mately equal population.
For 1924 Per Capita Tax.
"Our property taxes per capita are
SIS. without the federal contribution
they would be $32. II the proper ratio