Evening star., 1916-01-06
Receipts and Expenditures

The report of the auditor of the Dis
trict of Columbia, made October Is.
1915. shows the following receipts and
expenditures:
Cash receipts from all sources for the
year amounted to $15.6S4,913.70, made
and miscellaneous sources. $8.01, ,529.6s; I;
amount paid by the United States as
share of expenses of government under
the act of June IL. 1873. $6.11s.s15 5.9s:
special park improvements. $7.2o; trust
and special fund collections. including
the water fund, $1,525.3s0.s3.
Cash expenditures for the year
amounted to $14.s45.46e.45. Of which
there was paid from appropriations and
general fund. s13.475,10s.s9, and from
trust and special funds, including the
water fund. $1,37o,35s.46.
Reimbursement Payments.
The expenditures from appropriations
and general fund of the District. in
cluding payments made to the United
States for reimbursements for advances
and so forth for prior years, are as fol-
lows: For general government, $685.
316.70: protection of life and property.
including fire and police departments.
$1,920,5S9.07 health and sanitation, in
cluding health department, sewage dis
highways. including street extensions.
improvements and care of public high
ways. $1,671,897.1s; charities and cor
rections. $1,736.795.22: education. In
tion and public libraries. s3,1s4.3os.17:
recreation, including parks. play
grounds and bathing beach. $685. 1896;
miscellaneous. including tax and license
refunds. s346.o5s.s3; public service en-
terprises. including markets and water
supply. $192.70s.54; interest and debt.
including bonded debt and reimburse
ments to the United States required
by the several acts of Congress for ad-
vances made in prior years. 1884,
063.42.
The expenditures from special and
trust fund accounts include payments
for general government, $614.74; pro-
lection of life and property. including
aries of street railway crossing police.
s19s,23S.19; health and sanitation. in
cluding cost of sewer construction.
s13,126.39: highways. including cost of
fepairs to streets incident to cuts made
for street railway companies and other
plumbers, etc. $114,s23.s5; charities
and corrections, including payments
made through the Juvenile Court, ac-
count non-support of abandoned wives
and children. s45,471.S4; education. in
cluding prize awards in the schools.
s155.S5; recreation. including the plac-
ing of trees in private parking space.
SS76.S1: miscellaneous, being princi-
paIly tax sale and other refunds and
redemptions, S3S4,721.66: public service
enterprises, being principally expenses
of the water distribution paid from the
District water fund. $612.23o.13.".
Present Tax Levy Reasonable.
It is of course not the purpose Of this
committee to act as a board Of tax as
sessment and equalization of property
within the District of Columbia, for
that work obviously was not intended
to be assumed by this committee. But
we have heard evidence of tax assess
ments and tax rates in many American
cities. some of this evidence being
most instructive, other of it affording
interesting comparisons as the condi-
tions resembled or differed from con-
ditions in Washington.
The annual tax rate in Washington is
approxima tely 1900 per capita.
In the judgment of your committee
this is a reasonable tax lexy at this
time. especially when we consider, as
we must, that large proportion Of the
population here pays but a small
amount of the taxes imposed.
The subjects of taxation in Washington
differ somewhat from those of many other
American cities. Here. for instance, in
ject of taxation and taxes on franchises
and earnings of public service corpora
tions are not classed as personal taxes.
We find from the evidence of fair-mind-
ed men. residents Of Washington familiar
with real estate values in general. that
the present assessment Of real estate for
taxation is fair and reasonable.
Discrepancies Inevitable.
We are perfectly aware that many dis
crepancies may appear even in the best
regulated assessment plan, and instances
of inequality may be found in the pres
ent assessment in Washington, but taken
as whole, the assessments made against
all classes of property in the different
locations in the city are equitable
An examination Of the assessments
in some former years leads us to be-
lle''- taa- III those years many of the
tax valuations were too low and that
then many more inequalities of taxa
ton existed than now, and that under
the present assessment an earnest and
honest effort has been made to adjust
assessment for taxation, so that sub
stantial justice may be done to all con-
cerned.
The committee believes that inde-
pendently of the question of what
should be the proper subjects OF taxa
d.
payment of taxes on real estate from
the assessments as they are now consti-
tuted is a fair and reasonable response
in such taxation for municipal benefits
received by the citizens of the Dis.
trict.
Should Be Used for District Alone.
1t is our opinion that the revenues
derived from taxes assessed and COL
lected in the District of Columbia and
paid into the Treasury Of the United
States should be used for the expenses
of the District of Columbia alone, and |
that all of the balance of money neces-
sary for the government of the District |
of Columbia. the maintenance of all
proper utilities, the expenses due to
natural growth and development and
the construction of necessary bridges
and aqueducts. the erection OF build |
ings and monuments. the purchase of
modern city. should have their high |
made possible by participation of all |
the neopIe of all the states in the main |
tenance of the nations city. |
In connection with the subject of To- |
cal taxation in the District OF Colum- |
bia. the committee is fully mindful that |
there was no expressed delegation of |
authority for it to investigate and re- |
mort any change in the proposed tax
ing system which it might flnd would |
he beneficial. and. therefore. while we
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