Evening star., 1920-05-23

Washington's equitable tax burden
should be among the lowest per capi-
ia in the country. It is conceded by
the reasonable that nonindustrial.
noncommercial 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 bear
the same tax burden. OF the $500
realty taxpayers in Washington. 5O.-
900 are small taxpayers, paying in
taxes from 81 to 800. No other city
exempt from taxation as the National
Capital. with a very large fraction of
the city's realty held from the tax list
by the United States, and within that
exempted fraction the city's only
great industrial plants and factories.
The extraordinary exemption Of tax
able values makes the same burden
weigh the heavier upon the taxpaying
fraction of the community. No other
city. perhaps. has so large a percen-
tage OF nontaxpaying transients. who
figure in the census. but not in the
tax list. as Washington. which from
it's very nature as the nations city is
unstable and shifting in population.
Nearly 26 per cent Of it's people are
colored. and this fraction pays q far
smaller proportion than 26 per cent of
the total taxes. The disabilities
commercial. industrial and political
which attach to legal residence in the
nations city tend to cause those who
live within it's boundaries to secure
and retain legal residence elsewhere
and to keep off the city's tax list.
Thus the nontaxpaying census popu-
lAtlOn
capita tax levy without. in fact. max
ing cash contributions, is at a maxi
mum and the taxable resources at a
minimum, with the result Of serious
disadvantage to the District in per
capita comparison. How much per
capita of tax levy could Minneapolis
or any other of our great cities af-
ford to pay II its largest taxpayers,
the owners of it's mills and manufac-
turing plants. were omitted from the
calculat ton; il one-half of the built
up section of the city were exempt
from taxation, and if an extraordi-
narily large percentage of it's popula-
ton were transients or nontaxpaying
for other reasons?
1t is 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 Washingtonian the
sum representing these factors may
be eliminated, since it's government by
prevents graft and renders unneces-
sary and unfair any compulsory local
tax contribution to meet expenses of
this character. There are also GER
tain expenses of sustaining repre-
sentative government in the states
which do not need to be raised by
Washington, since it is denied all rep
resentative government and which
ought not to be duplicated in figuring
its equitable tax burden. 1t is con-
ceded that on the whole the Wash
ingtonian.s equitable per capita tax
that Of the citizens of the average in
dustrial. commercial American city
approximating Washington in size,
location and general conditions.
The burden imposed by Congress
upon the local taxpayers is fully as
governing municipality imposes upon
itself, and in view of the capitals
lack of taxable resources and other
peculiar disabilities under which the
District of Columbia labors it's tax is
harder to bear than that of the aver
age American community.
Now, I want to make a general
property tax per capita comparison
of Washington with all other Ameri-
can cities over 10000 in population,
omitting state taxation from the cal
culation.
General Property Tax Per Capita
Companions.
The measurement Of comparative
city tax burdens by comparing the
per capitas of general property taxes.
including realty and personally. is
the popular method. The census uses
it for its comparisons Of widest scope.
applying it to all cities exceeding 30.-
900 in population. The congressional
fiscal committee Of 1915 adopted it.
The minority of the House District
committee used it in it's comparisons.
Washington's property tax burden,
combining its heavy realty tax and its
reasonable personally tax. is heavier
than those Of most American cities
and averages up to those of cities ap-
proximating it in size and general
conditions One hundred and seventy
six out of 227 American cities over
10000 in population bear a lighter
burden. None of the nefghboring
group Of cities and only one OF all the
southern cities show a higher prop
erty tax per capita
Washington has been steadily inn
proving it's position in the list of
cities under this head. passing each
year some cities in the per capita
total property tax levy.