Evening star. [volume] (Washington, D.C.) 1854-1972, 1919-06-24
HEAVY TAX BURDEN
OF WASHINGTON!
Harder to Bear Than That
of Any Other American
City in Its Class.
POINTED COMPARISONS

OpeEdtIOu OI tne n0n-0nu.nulI Ia"
Washington Is undertaxed, that in
comparison with other A mericnn cities
it's tax burden Is far too light. This
assertion is disproved by the facts
and census figures Admitted to the
joint congregational fiscal committee
of 1915 at its hearings and by the
findings Of the committee based on
these facts and figures.
In calculating the actual tax burden
the assessment alone In Of no value,
the application to the tax rate Of the
reported relations OF as
sessed to true value to measure COM
pnrattve tax burdens gives results
that are cOnfessedly erroneous.
The only reliable standards of meas
urinE the Tux burdens Of the various
citteS are the tax levies or total tax
receipts. the dollars actually raised by
taxation, and the per capita tax levy
or per capita tax receipts which dir
tribute the total tax burden among
the persons constituting the taxed
Washington's Heavy Comparative
Tax Burden.
Clearly the comparative tax bur-
dens of cities are most accurately
by comparison of tax levies
and tax receipts in the aggregate and
per capita. There is no factor of ir-
responsible guess work anywhere in
this calculation to develop erroneous
and deceptive results. No other
m
parlSon to be made between cities of
widely varying population. differing
more or less from each other in re-
spect to their system of raising rev.
enue. and no other method promises
equally accurate and equitable results.
At the hearing before the joint COM
mittee 1915) this standard of meas
urement was applied to a wide range
OF American cities by Statistician
Beales OF the census bureau, utilizing
the great mass of pertinent material
collected by that bureau. For exam
pie, Washington's tax burden thus
measured is compared with those of
all cities in the United States having
over 100000 population, hfty-eight in
number, representing every section of
the republic Next it is compared with
those of the cities over 10000 in popu-
,ations OF the neiEhboring states of
MARYLAND. Virginia, Delaware and
West Virginia. Next it is compared
with those of all cities over $4,000 in
population In the south, including
New Orleans which OF all American
cities Is nearest to Washington in
with those OF all cities over 100, 900
in population In Wisconsin. Michfran.
Ohio, Indiana. Illinois, Kentucky and
Ienne ssee > The comparative figures
OF Washington's tax burden in rela-
ton to those of these other cities are
complied from every conceivable view
point. In comparing Washin gton
with these groups Of cities every Dos
sible factor that goes to make up
the city tax burden is taken into ac-
column of comparison. Even fuil
county and state taxes in other cities
than Washington are admitted under
protest into these columns Of COM
parison. ",
Our Per Capita Tax Should Be Low.
Washington's equitable tax burden
should be among the lowest per capita
In the country. 1t is conceded by the
reasonable that non-industrial, nom
Washington, with the
small. taxpayers IN government en-
ploy constituting the city's financial
backbone. Is poorer in taxable re-
sources than the average American
city OF its size, and is less able to
pear the same tax burden. No other
city has SO larg a percentage of
property exempt from taxation as
the National Capital. with very
large fraction of the city's realty
held from the tax list by the United
States. and within that exempted
traction the ctty's only great indus
trial plants and factories. The ex-
traordinary exemption of taxable val
ues makes the same burden weigh
the heavier upon the taxpaying frac-
ton of the community. No other
city. perhaps. has SO large a per-
eentage Of non-taxpaying transients,
who figure in the census. but not In
the tax list. as Washington. Twenty
Ave per cent Of the people are col
ored. and this fraction pays a smaller
proportion than rs per cent of the
total taxes. The disabilities. COM
mercial, industrial and political. which
attach to legal residence in the ma
live within its boundaries to secure
or retain legal residence elsewhere
and to keep of the city's tax list.
Thus the mountaineering census pop
ulation. which reduces the nominal
per capita tax levy without, in fact,
maximum and the taxable resources
at a minimum. with the result of seri.
Gus disadvantage to the District in
per capita comparison. How much
per capita of tax levy could Phiia-
delphia. Baltimore. New Orleans, Chi
cago. Cleveland or Milwaukee afford
to pay II its largest taxpayers. the
owners Of its mills and manufactur-
ing plants, were omitted from the
IL one-half Of the built
up section Of the city were exempt
from taxation, and II an extraordi-
narily large percentage of its popu-
lation were transients OF non -taxpay-
ing for other reasons?
1t 10 conceded also by all reasonable
people that the tax burdens of many
American cities contain factors which
represent conditions not found here,
and that in estimating the equitable
tax burden Of the Washingtenian the
be eliminated. since its government
by Congress. under national safe
guards. prevents graft and renders
unnecessary and unfair any compul-
sorry local tax contribution to meet
expenses of this character. There are
also certain expenses Of sustaining
representative government in the
states which do not need to be raised
by Washington. since it is denied
all representative government, and
which ought not to be duplicated in
figuring its equitable tax burden. 1t
is conceded that on the whole the
Washingtonian's equitable per capita
than that of>the citizens of the aver
age industrial. commercial American
city approximating Washington in
size, location and general conditions
Our Per Capita Tax Is Too High.
I The figures in evidence before the
Joint committee show that Washing