Evening star. [volume] (Washington, D.C.) 1854-1972, 1920-10-09
Kate by Mail-Payable in Advance.
Maryland and Virgins.
Sauce for the Gander.

What is sauce for the goose is
Sauce for the sander." The same equi-
Nble principle which Congress has APP
piled to District tax deficits it should
apply to District tax SURPRISES. The
same equitable principle which it APP
b8ies to the tax deficit or tax surplus
OF 1920-21 under the 500 ratio and
the tentative s1.95 fax rate it should
of course. apply to the tax deficits or
tax SURPRISES of the years prior to
1s20-21. when the law fixed the ratio
at $3.50 and the tax rate at $50.
For 1920-21 Congress appropriated
for capital maintenance and develop
ment a certain amount of money. 1t
fixed 60 per cent of that amount as
the local taxpayers contribution. 1t
directed that tax rate between 81 so
and 81 be applied to the assessment
roll which would raise this amount.
In House debate it was indicated
that the 60-40 ratio was to apply to ex-
penditures which Were properly at
tributable to 1920-21. even though they
were HOt dsIcI lSliicu w 'iidi Scu uiitii
the succeeding year. The law limits
the 60-40 ratio to the 1921 appro-
priations only"
The Commissioners guessed that a
s1.95 tax rate would raise 60 per cent
If the 1920-21 appropriation. Suppose
yley guessed too low and there was
Deficit representing n difference be-
tween the tax revenue actually col
lected and the amount which the law
demanded. Would Congress forgive the
local taxpayers that deficit? OF course
not. 1t would reimburse itself in the
amount of that deficit from the taxes
OF the succeeding year or years just
as it did under the operation and ap-
plication Of the $3.50 ratio when sim
liar tax deficits developed in financing
the capital in most of the years be-
tween 1900 and 1910.
On the other hand. suppose the Com
nlissioners guessed too high in fixing
the s1.9o tax rate. Suppose more tax
money was raised than was necessary
to pay 60 per cent of the 1920-21 ap-
preparation, and a surplus instead of
a deficit resulted. Would Congress
for the nation conflscate that surplus
either by a direct hold-up or by caus-
ing it to disappear so far as District
uses are concerned as miscellaneous
receipts in the national Treasury? OF
course NOT. Congress- WHICH is honest
and believes in fair-play, would as
surely increase the District tax rev.
enues available for the succeeding year
by the amount of tax surplus, as it
would reduce that available tax rev.
enue for the succeeding year by the
amount of tax deficit.
A microscope will not discover any
difference between the equitable prin-
ciple which applies to the deficits and
surpluses of 1920-21. when the 1910
ratio prevails. and that which applies
TO the corresponding deficits and sur
pluses of the preceding years, when
the $3.50 ratio was the law. Just as
any tax surplus of 1920-21, under the
6O-40 ratio. should be available as Dis
trict revenue in 1922 under the ratio
which was the law when the tax was
exacted, so tax surpluses of years of
the recent past which were created
under the authority and in accord
ance with the terms of the $3.50 law
should in accordance with the demands
o. ordinary business honesty be util-
lied now or in some future year for
the Districts benefit. in exact COM
pliance with the $3.50 ratio pledge
which from the circumstances of the
creation of this surplus inseparably at
taches to it.
1t follows that the Commissioners
i'm their estimates and legislative rec
concentrations and Congress in its ap-
preparations and legislation should
treat the Districts accumulated war
time tax surpluses Of over $4,000 900
as rendering available in equity as
immediate District revenue eight or
nine millions Of dollars, to be expend
ed to meet the very unmet municipal
needs Of the war time which those
taxes were collected to pay and which,
being neglected in war. have accumu.
lated and are now to be satisfied.