Evening star., 1918-02-07
Objections Most Profound.
THE objections to the bill as draw

sknown-
Objections Most Profound.
= THE objections to the bill as drawn
iare most profound:
First: The rates OF taxation upon
5eal estate Of the same kind or used
Tor the same general purposes are un-
DquaI. which is violation Of the nrst
principle of every measure of sound
3axation. Under the terms of the bill,
Sprevious to September 80. 1916, the rate
fhen charged plus 10 per cent fixes the
income. which. in turn. fixes the amount
spf the tax. or il the property were un-
occupied or not built at that time, then
Ahe assessed value fixes the income,
which, in turn. fixes the amount of the
Sax. and II. by chance, the property
Were a boarding house or hotel where
foom and board were charged in gross
Hmount. that property under the bill
<ould escape taxation. as no provision
sof the bill covers property 50 used; so
sht in 5. 1ns aRs.. 0Ssx oSa.rs there os s.. well
Consequently. his tax fxed on
The basis Of what he was charging for
rental the 3oth day Of September, 1916,
And 10 per cent more: another, with his
Income and. consequently, his tax fixed
On the basis Of 10 per cent Of the asses
Sed valuation. and q third, providing
Eoom and board in gross amount. not
coming within the terms of the bill
This plainly would be unconstitutional,
terty must be equal and at the same
gate and not discriminatory.
second, Section two establishes and
aevies a tax upon all excess above the
4xed percentage Of rentals in the bill
yet section Ave, lines lib, declares
whereby the tax could be collected are
hereby declared contrary to public
policy and unenforceahle.'
in other words. section establishes
States, and in the same law the con-
Tracts from which the tax grows and
out Of which the tax can be levied are de-
c1ared to be contrary to public policy
and unenforceabIe.'
Provision for Lien.
Third. Section 8. page S. lines 1916,
provide that the said tax and all penal
dies thereon shall constitute a superior
Hen on the real estate from which
The income has been derived Section /
defines the word real estate to in
clude lands, buildings. parts of build
fngs, houses. dwellings. apartments
rooms, suites Of rooms
= This would allow a tenant or lessee.
against the will or wish of the owner, to
charge the owners property with a lien,
which is utterly indefensible. If the lien
can be imposed upon the property-by the
ic1See OF tenant ne can put the excess
money subject to the tax In his pocket
and let the owner pay the tax, which does
hot stop the evil. because the greatest OF
the alleged abuses Of increased rentals
have come through contracts made by les.
oees with their subtenants.
IF the bill when 1t became law were
construed to apply only to owners OF
property. because no property should
be subjected to a lien except by ac,
Of the owner. then the greatest Of the
alleged abuses as indicated would no,
be reached. II the law, when 1t is
passed. were construed to allow the
lessee or tenant to create a lien upon
the property Of the owner, no respon.
6ible landlord would let a house o,
building to people who let rooms, as he
the bill would impose upon him and hi.
property, which, in turn. would reduce
rooming facilities in Washington wher
they are most needed.
For Collection Of Tax.
"The bill only provides for the col
lection Of the tax in the way indicated
Fourth. No distinction is made il
the bill between real estate which II
let or leased bare OF service and heat
& eeryice and. heat; yet the same rate o
Increase. namely. 10 per cent, is onl,
Allowed for each: nevertheless, sine
September 80. 1915, maintenance an,
supplies have increased so per cent O
more in the District Of Columbia, Goa
more than 100 per cent, with . grea
ascrease in quality. and the cost o
services also has greatly increased. Il
* IN arbitrary figure the same 70