Evening star., 1920-05-20
LOCAL PER CAPITA
TAX PAYMENTS
ABOVE AVERAGE
State Tax Omitted From
Comparisons Since District
Has No State Benefits.
(STATEMENT OF THEODORE W.
MOVES BEFORE SENATE SUB
COMMITTEE on DISTRICT AP-
PROPRIATIONSD

/ AS another angle of comparison, let
US compare Washington's per capitas
under both the one and one-half and
the proposed two and one-half per
cent rate with the total of property
tax per capitas of other American
cities. 1 refer for the figures to table
80 of the census bulletin statistics of
cities. 1918.
Total per capita general property
tax. including city. county and state
taxes for the 227 cities over 10000 in
pc rulation. $3.50.
Total per capita of city taxes. S22.o5.
Washington's total city tax alone
(cmltting the personal tax on gross
earnings of certain corporations).
s20.6S
Washington's total city tax alone.
including the personal taxes derived
from the tax on gross earnings of
certain corporations. S22.92.
Washington's total city tax alone,
II 2la per cent rate instead of u per
cent on realty and tangible person
atty. S35.11.
Comparing Washingtons s22.92 per
capita and making proper correspond
ing increases in cities with similar
personal taxes that have been omitted
Washington's city tax alone is more
than the city. county and state taxes
combined of 1872 of these other cities
and is less than "a. Comparing city
taxes alone of all these cities with
Washington. 100 are less than Wash
lngton, 50 are more and one is the
same.
The census groups of cities marked
II and III are those whose populations
approximate most closely Washing
tons population above and below it..
Combine the figures of groups II and
III in order to compare them with
Washington.
Total per capita CID 26.1s plus Gid
1917. equals 1898. divided by 2, equals
1886
City per capita uD esss plus C111)
1855. equals 41.53, divided by = equals
20.765
with Washington's 20.6S and 22.92, re-
spectively.
Washingtons city tax per capita,
including personal tax on gross earn
| ings of corporations. $22.92, is $2.04
less than average per capita for these
city taxes in the calculations ($24.965)
and $2.15 more than the average per
capita of these two groups. including
city taxes alone. This Washington
per capita is between and 9 per cent
less than total tax per capita of these
groups. and 10 per cent more than
city tax alone.
With these small percentages of al
legged undertaxation as a pretext, it
is proposed by the House to increase
Washington's per capita from 22.92 to
S5.11, the latter figure to be compared
county and state property taxes of all
American cities. and 24.965. the per
capita of all property taxes of the
groups of cities with which Washing
ton is most appropriately compared.
If full state taxes are to be con-
sidered in the calculation. Washing
toms per capita of $22.92 might nat
uralIy be increased to $3.50. the per
capita of all American cities. an in
crease of 121s per cent. The House
proposes an increase Con the basis of
the 1918 f1gures) to 35.11. an increase
of 53 per cent.
II Uncle Sam, entitled. he thinks
to exact IL per cent. extorts from the
helpless SO per cent. is he not prof.
iteering?
No State Tax Since No State Benefits.
The slight excess of tax burden of
other cities, when full state, county
and city taxes enter into the calcula-
tions, disappears if state taxes are
omitted from the calculation (as they
should be) or if the Beales equitable
deductions from state taxes, in COM
pairing Washington with other cities,
be made.
Many of US contend that all state
taxes should be excluded equitably
from the comparisons of city tax bur-
dens; that (a) taxes to be eQuitably
compared should be paid by contribu-
to be distributed to benef1ciaries in
the same area and for the benefit of
that area alone; that in the light of
this principle the municipal tax and
stat te tax are as wide apart as the
poles. being separate and distinct in
personnel of contributors, in purpose
Of creation. in scope and area of dis