Evening star. [volume] (Washington, D.C.) 1854-1972, 1916-06-20
Senate and Organic Act.


sault of this year on that law duplicates
in essentials that of last year. =.
The Senate last year rejected repeal
by a vote of 46 to 20. Unless conditions
have changed or new evidence has been
discovered the Senate would naturally
act now as it did last year on re-
newal of last years Objectionable propo-
sition.
Has anything happened since last
year to influence the Senate in either
direction on this issues
The congressional joint fiscal COM
mittee has investigated and reported.
While, as we have seen, the committee
holds up the finger of dubious disap-
proval at the half-and-h law in the
abstract, it destroys in specific detail
the reasons advanced last year for the
repeal of the half-and-half law 1t sug,
gests that there is no reason or neces-
sity to continue, the half-and-half law.
1t demonstrates that there is no reason
or necessity to repeal it.
The reasons assigned last year for re-
peal were, first, that Westinghouse,
as demonstrated by the George report
of 1912, on the evidence of Mr.. H. j.
Browne. were grossly underassessed in
that year. realty properly valued at
$744.000,00o being valued by the as
SCISSOR at only $495 100000. The evil
dence before the joint committee and
the report of that committee show the
George report valuation to be grotesque-
ly excessive. 1t is demonstrated to be
at least $200,000.0o0 too great: G) By
the finding of the joint congressional
committee; CD by the report of the Dis
trict assessors; CO. by the testimony of
the census bulletin summoned by Mr..
Browne as a csrroborative witness, and
is reduced to an absurdity by COMPARE
son with the assessment valuations of
other large cities -
The second vital factor Of last years
attack on the half and half law con-
sisted of table of comparisons of city
tax rates based on estimated true val,fa-
fion of realty, and which was made to
show that Washington was the lightest
taxed of large American cities, paying
only about one half the average pay
mens-of other, such cities. This stand
ard Of measurement Of comparative tax
payments was demonstrated before the
joint committee to be absolutely unre-
liable. and was rejected by the joint
committee. The figures of comparative
tax burden resulting from use of this
standard of measurement were shown to
be misleading and worthless, not only
by the census authorities, in discussing
the basis on which these figures rest and
by the admissions of tax officials in
states and cities, but by the grotesque
results which follow acceptance of the
accuracy Of the reports of the relations
of assessed to true value and the attempt
to use this false reported relation as a
factor in measuring comparative tax
burdens. -. (
The comparative tax burdens Of cities
are most accurately measured BY COM
parison of tax 1evies and tax receipts
in the aggregate and per capita. There
is no factor of irresponsible gues.work
anywhere in this calculation to develop
erroneous and deceptive results.
This standard Of measurement was
adopted by the joint committee. The
evidence before the committee showed
that Washington's per capita tax burden.
instead CT being below the average, is
distinctly above IL; that the few among
comparable cities which exceeded it in
tax harden exceeded it only slightly, and
TIA: many cities which ought to bear
and are able to bear q far heavier bur
den fail below it, even when standards
of comparison are employed which in
effect imply the unfair taxation Of the
Washingtonian for what he does not
g~s. ~ -
The burden imposed by Congress upon
'ho local taxpayers j. found to. be fully
~ heavy as that which the average self
governing municipality imposes upon
',.clf and, in view of the capitals lack
o: taxable resources and other peculiar
disabilities under which the District of
Columbia labors, its tax is harder to
heaf than that of the average American
community.
ihe JOINT committee, applying the per
e:.piia property tax standard of measure.
a,at to comparative tax burdens, de-
O. ares That Washington. burden, instead
OF te.Ez half burden. As commended by
r..en:cs Of tine ahif-and half law, is a
fali burden. elehsuring. up 20 that i'm
posed in other American cities. On this
point the joint committee declares
The annual tax in Washington Il ap-
rroximsteiy SIC per capita. In the
Judgment Of your comnittee this 10 q
reasonable tax ,svy at this time, ..
..scialiy when W. eonsider. a. we must
Tin: "a large proportion Of the popula.
;iss hero pays but small amount OF
t..e taxes imposed"
senator Works adds on this point:
Il have been entirely convinced by