Evening star., 1916-08-21
community itself finds the least bur-
densome

community itself finds the least bur-
densome.
! If. however, Congress will imme-
diateIy readjust the burden of local
taxation it must, in order to be fair.
give the relief from excessive and in
equitable taxes at the same moment
that It adds the new tax upon intangi-
bles Senator Gallinger pointed out the
extraordinary and excessive license
taxes imposed in the District, and sug-
gested that they ~should be reduced or
eliminated II the tax on fntangib1es
were to be imposed. In the same con-
nection a reduction of the excessive
realty taxes, especially in their appli-
cation to small property owners, was
suggested. And running through the
whole Senate debate was the thought,
not of an increase of the tax burden of
the small property owner and tax
payer. but readjustment of this
burden, which, SO far as he is con-
cerned, should cause it to be even more
adjustment is to be carried out in good
faith the offsetting decreases in taxa
tion must be made simultaneously with
the increases. If the latter are en-
poned, they are likely never to be
made.
1t may be possible to adjust the pres
ent District tax burden more equitably,
more uniformly, with greater fairness
to the small property owner. This re-
carried out in such clumsy and in
equitable fashion that the result is
simply to increase for everybody, small
taxpayers and large taxpayers alike,
the over-heavy tax burden now i'm
posed The broad principle upon which
Washington rests it's petition in equity
is that IL tax on intangibles is en-
acted for the District it should be SO
framed as to be a readjustment of the
local tax burden and not an increase
of 1t.
All Of the facts and figures demon
strate that WashingtOn's light person.
atty tax. due to the exemption of in
tanRibles, is more thnn Offset by the
heavier tax ON realty. and by heavier
''business taxes" than i'm comparable
cities. and that II revenue" from per-
sOnalty taxes (which are now lighter
than in comparable American citfes)
are Increased as proposed there should
be u corresponding reduction In the
excessive realty tax Gas by the e1emp-
ti0n from taxation of limited amount
of realty imprOvements) and by cutting
down or eliminating the burdensOme Ii
cenae taxes ON occupations, including
a reduction of the excessive and ineq-
uitable rate Of taxation ON the gross
earnings Of banks and trust companies.
Usually Americans tax themselves for
borne by them, with an accurate adjust
ment of rate and assessment to raise
as nearly as possible the exact amount
under the law Is one-haK Of the amount
that Congress Is willing to authorize to
be expended each year on the National
Capital. Washington is accustomed to
raise this amount by heavy realty tax,
under an assessment much higher than
that of the average American city, and
by comparatively light personal tax.
This method of taxation imposes, as we
have seen. a net burden of tax levy upon
posed upon the vast majority of Ameri-
can cities containing over 10000 popula-
ton and at least as heavy as that of the
Washington in population; and this tax
system raises the amount of revenue
which is and will be required from the
local taxpayers under the organic act.
Why change this system to which
and which raises the needed revenue?
Why increase the comparatively light
personal tax burden, for instance. un-
less a corresponding reduction is pro-
posed in the excessively high real es-
tate tax burden? Why vote that the
personal tax assessment be extended to
intangible personal property, If the
local taxpayers prefer that the reve-
personal property taxes instead. on the
theory that these taxes are the fairest, |
the most uniform, the most easily and
accurately ascertained. and the most
readily collected of any that could be !
imposed? Why should not Congress,
the constitutionally chosen local legis-
lature of Washington, act as SYM
pathetic representatives of these peo-
pie, whose interests are intrusted ex-
clusively to their legislative protection, i
and devise and put in operation OF pre-
serve and keep in operation means of !
raising the needed local tax revenue
which win pinch the least, which will |
be the most popular or the least un-
popular, and which will create the mini |
mum Of friction and discomfort? Why, |
on the contrary, should Congress be |
tempted to play tho oriental (not the |
American) role Of alien, despotic tax
gatherer, searching for in order to |
apply to this defenseless community |
every conceivable form Of general or |
special tax that has ever been devised |
anywhere to extort money from help |
less taxpayers, whose taxation Is with |
rnt rADresAnt ton 2