Evening star., 1916-08-25
AT THE POLITICAL COUNTY FAIR

are reasonable and fair, but also those
that are unreasonable and unfair. 1t
takes, hrst. the nearest great cities Of
the Atlantic slope, WashinEton's larger
immediate neiGhbors to the north. Bal
timOre, Philadelphia and Newark. 1t
adds the largest southern city, New Or
leans, the nearest in population to
Washington among American cities. 1t
adds finally Ito represent the middle
west) the largest cities Of Illinois.
and Kentucky-that II, Chicago. Cleve-
land, Milwaukee, Minneapolis, Indian
apoIis and Louisville. Washington's tax
burden. measured by any standard and
comparison with those of these ten typ
fcal and wealthy American cities. Ii
not the capital equitably taxeds
Compare washingtons tax burden
item by item with that Of New Orleans,
the nearest American city to Washing
city in the south. First realty tax
Washington, 1852 per capita; New Or
leans. 1898. Add personally tax and
New Orleans draws closer to Washing
capita being 1900 and the formers
14.56. Then add the other city taxes
and the per capita municipal receipts
from all taxes are. Washington. 2002;
New Orleans. 1870. Add per capita for
all county taxes and the figures are un-
changed, since the census includes
county taxes among city taxes for all
cities over 100000 in population. Then
add equitable proportions Of state and
county taxes as calculated by Statisti-
clan Beales of the census bureau and
these result Washington. 20.02; New Or
leans. 1910. Finally add. unfairly to
per capita receipts from all municipal
taxes per capita receipts from all state
Washington. 20.o2: New Orleans. POSI-.
These figures are SO close together that
If the general government" item alone
Of state expenditures is deducted New
Orleans total falls again below Wash
ngton's, the figures being Washington.
20.O2; New Orleans. 1929. No fair
minded man will contend for a moment
that Washington's equitable tax burden
includes a charge corresponding to
that which the New Orleans resident
Louisianan, specifically for the state
government administration of Louis
lana. Washington has no state govern
ment and enjoys no benefit, privilege
or immunity corresponding to those
which are derived specifically from the
state machinery. Equity does not figure
as part of It's tax burden payment for
what 1t does not get.
Washington's aggregate tax burden
slightly exceeds that Of New Orleans
Should 1t not, in view of Washington's
disabilities. be less? The bulk of the
total tax burden in both cities is borne
by realty. Is 1t not fair to claim that
Washington's realty burden is much
leans, because in view of the extraordi-
nary exemptions of the capital only a
fraction of Washington's realty must
bear a heavier burden than practically
the whole Of New Orleans? The latest
census figures Chose for 1922 in the
recently issued bulletin show for Wash
ington taxable realty of S495.4S373o
and exempt realty of s4o6,54o.1s1 New
Orleans figures Of exemption do not ap-
proach anywhere near this vast exemp-
ton which is endured by the capital's
assessment roll
Wash1ngton's city tax burden out
weighs also the total city, county and
state burdens of a majority of the group
of neighborfng cities and of the group
of southern cities. and is outweighed by
these combined taxes of majority Of
the cities of the northern central group
and of the group of cities over 100000
| in population. But these differences in
burden of comparable cities and Wash
ington, thus measured, are so slight in
most cases that in view of Washing
tons disabilities it's nominally lighter
burden is really heavier and harder to
bear.
high ns those of comparable American
cities, WashingtOn's aggregate tax bur-
den should be lighter than most of
them, account of the extraordinary
percentage OF property W1th1n Its linn
it's exempt from taxation, the high per-
centnKe Of nOn-taxpayers in its poDu-
lntiOn and it's lack of SO many sources
of tax revenue enjoyed by the ordinary
commercial American city. The Joint
committee c0ndenses equitable cOnten-
tion on this point into n nutshell when
1t reports that WashinGtOn's per capita
annual burden constitutes a reasonable
tax levy, especially when we consider
ms we must. that a large proportion Of
the population here pays hut a small
amount Of the taxes imposed"
Washington's Equitable Tax Burden
Should Be Among the Lowest.
| Washington's equitable tax burden
| should be among the lowest per capita
| in the country. 1t is conceded by the
reasonable that non-industrial. nom
commercial Washington, with the