The Washington times., 1915-11-15

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taxation for local purposes are called
revenues of the District OF Columbia.
The actual legislation OF Congress re-
cures E that the revenues Of the District
the Treasury Department. and, as a
matter Of fact. that has been done.
IT is obvious that the annual appro-
not be accounted for AZ the Treasury
Department unless the District revenues
themselves were accounted for.
The advances made In each fiscal
until the taxes are collected are always
strictly reimbursed from those taxes
when they come In.
Must Be Recorded.
| "The real importance Of this matter
Is seen when we consider the proposed
| adoption Of the Morrill, plan OF appro-
| priations, revived by the Civil Commis-
| sioners and others now. II Ia said that
the amount of the Yield OF taxes for
local purposes would be ignored. But
how could this be? II must be recorded:
known. II must be reported BY the
Secretary OF the Treasury to CONGRESS.
| In particular. II must be known to the
| Appropriations Committee. and ts
| certain to be made known by them to
the two houses OF Congress in justifica-
ton OF their action In making appro-
priations for the local expenses. Ap-
propriations Committees will have to
| anticipate the Inevitable question. how
much do the District taxpayers con-
| tribute?
Examine Actual Working.
| Let us examine the actual working
Of the Morrill, plan II II should be
to be submitted bv tho District Com
1 mi ot - ~.
believe that the District Commissioners
would ignore the District revenues In
making those estimates7 Tho basis
OF the estimates would not be the money
In the National Treasury. but the mon
ey expected from the District revenues.
| Even II the Commissioners could and
should ignore the amount OF the Dis
trict revenues. 10 II not certain that
the approximation committees would
| take them into account?
| Il want to say most emphattcally
that the half-and-half plan never in
terfered with the appropriations. IN
my time. That Is the Testimony Of all
the living Commissioners before this
committee except those Of the pres
cnt administration. Tho desire for
what Is called economy. or tho ad-
| verso opinion as to particular esti-
mate. prevented us from getting all
and economically. This was particu.
larly true Of tho items for current
expenditures during the period Of
the extraordinary improvements and
| the repayment too rapidly OF the
the Districts one-half of the cost of
| the extraordinary improvements. The
municipal services generally suffer-
ed in not getting the gradual growth
equal to the growth in the population
and needs so that there are large
arrears to be brought up in all the
different departments Of the District
work.
! Question Of the Taxes.
II can imagine myself presenting esti-
mates under the Morrill, plan to an
appropriations committee. and l know
that the first question would be. How
much money will the District taxes
yield for the next fiscal year? l know
equally well that throughout the list OF
estimates. and In the total. the equally
important question would be, not how
much we can take from the national
treasury. but how little can we take
from the national treasury
| There being no fixed rule Of propor-
tion between the United States and the
District Of Columbia. the amount from
the national treasury would vary with
each session Of Congress. The estimates
would be cut In IN. House and some-
to the practice, and finally In the con-
ference report adopted by the two
houses would be the compromise. At
every step Of the way the amount Of
the District revenues would Inevitably
figure. Equally true, every step of the
lway the amount from the national
treasury would be kept down as much
az possible.
On Annual Appropriations.
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 appropria ed
This would make the whole fiscal rela-
This would not pledge the United States
to necessarily appropriate a single dol
lar beyond the revenues OF the District,
anv more than It would prevent an in
nues.
IAN the rest or whatever Is neces-
sary.' are so elastic and indefinite as to
be In sharp contrast with the definite
has furnished In practice an automatic
rule of appropriations.
THE indefinite plan seems a beautiful
rainbow. But we should not be chasing
rainbows
"Abolishing the haIf-and-h half plan. and
then seeking to protect the District
people from excessive taxation by a
fixed rate and a 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 II Congress did
not raise the rate OF Increase the ratio
OF assessment on real property as IL
might do, 1t could at any session of
Congress easily increase the tax Weld
by adding other taxes.
Annual Assessment.
eve should carry out the half-an- 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 tc
revenues and to the extent approved by
Congress. they should be provided for
by levying not more than one half in
taxes while the remainder should be ap-
propriated out Of the National Treasury.
The assessment should be annual. and
would increase with the population, but
II the half-and-half Is continued the
tax rate should be flexible and fixed
every year to produce the necessary
levy. mot exceeding as the act of 1s7t
said. $l.50 on the 500 Of real and per.
sonal property. The maximum should
\ l -. R..II 49, l.