Evening star., 1916-12-08

the capital community for capital main
tenance and development. is in this
connection self-convicted of undertax-
ing himself.
The joint fiscal committee has re-
ported, in effect, these conclusions, and
Congress has legislated and omitted to
legislate in accordance with their letter
and spirit
THE law of 1873 is intact. A glorious
defensive victory has Deen won. But
what of the future?
1.-The war for which we have mobilzed
Is not yet over. We must Keep our
selves in condition OF preparedness
to fight efficiently to protect what has
I'VE must safeguard our position by
supplementary legislation II the OPP
portunity is offered. by an opening OF
the subject this winter by the appropria-
TONS committees.
Repeal Law Limiting Estimates.
1.-The law of 1909 arbitrarily limiting
the Commissioners annual estimates
should be repealed 1t prohibits the
statement by the Commissioners and
the satisfaction by Congress OF the
actual needs of the District. 1t pre-
vents the nation inevitably from meet
ing. fully its capital obligation. 1t auto
matically insures an uneNpended sur
pluS or District tax money
The present practice OF making no
provision whatever concerning the dis
position of these artificial surpluses
leaves them suspended in air. like Ma
homet's coffin. Every such surplus. thus
artiticially created. becomes potent
argument against the half and half
law, suggesting that this law is un-
enforced or non existent, and that IT'S
enforcement is unnecessary, ana "ould
work injustice.
Law to Dispose of surpluses.
I'm addition then to the repeal of the
act of 1909 (Which will reduce these
surpluses to Il minimum) legislation
should be enacted which will put any
such surpluses as may occur into the
Treasury as a trust fund, to be used
for the Districts benefit in some lean"
year jim the future.
''Uhler the act of 1903. as construed
and practically applied by Congress. a
position comma nding the capltaIS halr
and half citadel is periodically equip
ped with powerful artillery and ample
ammunition to shell those who fight
for Washington.
IF we would safeguard our own clta-
del, we must in Self-defenSe attack.
capture and destroy this threatening
fortification from which we are in con-
stant danger of effective assault.
IN tax discussion this winter how far
are we of Washington benefited by the
favoring decisions of the fiscal COM
mittee and of Congress at the last ses-
sion? A vital conclusion of fact. upon
which the decision of Congress to main
tain the half -and-half law was based.
is that the WashingtOnian'S tax burden
is in the aggregate az large ms that i'm
posed in compa able American cities.
and that. therefore. no more than this
aggregate can equitably be eXacted. AS
a result of this conclusion the WASH
ingtonian'S aggregate tax burden cam
not equitably be increased, either
repeal of the haIf-andhalf law
and reduction of the nations propor-
tionate contribution. or by the addition
of any new tax without a correspond
ing reduction in the old taxes so that
the aggregate burden may remain the
same.
The new tax intangible person.
atty, being unaccompa by corre-
GpOnding decreases III the existing eX
cessiVe realty ami business taxes. is an
increase and not an equita-
bic readjustment of the Washingto-
mans tax burden.
Repeal or Amend Intangibles Tax.
1.-THE new joint congressional fiscal
created at the last session
in connection with the enactment of
the intangibles tax. for the avowed pur-
pose of shaping the provisions of the
hastily enacted new Legislation in con-
formity with equity, may reasonably be
asked to follow either of two alterna-
tives:
a. To find that intangibles tax.
however light the rate. has no place
under existing conditions in an equi-
:, HE al frr' co. -. 'r"
bD