Evening star., 1920-02-29
Eliminating an Unlawful Surplus.

Eliminating an Unlawful Surplus.
The main argument for the repeal
of the half and half law is based on
the contention that double the amount
of local tax revenue is not necessary
to meet fully every need Of the Dis
trict.
As soon as the facts are analyZed
this contention is exposed as unsound
and misleading.
The annual appropriations by Con-
gress for the District do not pretend
to meet fully the Districts needs for
current maintenance and for permanent
improvements. The law limiting the
Commissioners estimates to the exact
amount available under the half-and-
half law, coupled with the congress
sional fixed habit Of cutting down the
appropriation several millions below
the estimates, compels unavoidably
the creation Of an unexpended surplus
Of District tax money every year.
The law restricting the Ccmmis-
sioners' estimates should be repealed,
as urged by the District Commission
ers, and the Commissioners should be
permitted to suggest to Congress in
their estimates every genuine, !egiti-
mate need of the District. Then Con-
gress should appropriate literally,
thoughtfully and promptly to meet in
full these demonstrated needs Of the
District. When this course is taken
the unexpended surplus Of District
tar money will disappear, or at least
be reduced to a minimum.
If, however, there shall still be a
surplus of unexpended District tax
money, this surplus will wisely and
helpfully be held in trust by Uncle
Sam to meet future needs Of the Dis
trict, for example: Q) To meet the
emergency, which has arisen in the
past, of a possible future shortage of
the District tax money in some years
to meet one-half Of liberal appropri-
ations for District maintenance and
development; or (2) to accumulate to
pay the Districts share Of some great
permanent public improvement which
should be completed and utilized as
rapidly as possible and which will be
long delayed if paid for only from the
amount which can be spared annually
from current maintenance.
The report recently made public Of
Gen. Black, the chief of engineers,
shows conclusively the urgent need, in
order to increase the water supply and
possibly to utilize the Great Falls
water power, of the expenditure of
over 100000 as a minimum Rnd of
over $4,000, 900 as maximum. Twice
the so-called District surplus, under
the application of the half-and-half
Law, would be wisely appropriated to
meet in part the expense Of this ur-
gently needed municipal Improvement.
The District Commissioner report
for 1919, extracts from which are re-
printed elsewhere in The Star, proves
conclusively the necessity of millions
Of expenditures to meet the long
neglected and accumulating needs,
like that of school buildings, for in
stance, beyond the revenue secured by
the doubling Of our tax revenue under
the half-and-half Law. They report
ths* this year they were compelled to
cut $l,000,O 900 from their estimates Of
needs to conform to the law Of 1909.
II, however, Congress, after full
consideration, decides that neither
the immediate nor the prospective
needs Of the capital require that the
contribution Of the nation shall be
double the total tax revenue, the equit-
able legislative remedy Is to alter the
relation Of national to local contribu-
tion, and not to destroy the obliga-
ton to make any definite national
constitution whatever to capital up
building by eliminating uncondition-
ally the half half law. The half
ana-half provision should in this
emergency be amended, not repealed.
For example, it might be enacted that
the national contribution in any year,
instead Of being as ut present equal
to the total Of all District revenues,
should be equal only to the total prop
erty taxes Of the District. The mini
mum national contribution to capital
upbuilding could thus be reduced and
a fixed relation between local taxation
and . minimum national contribution
could still be retained.
A fixed relation Of national to local
contribution is the vital benefit de-
rived BY the capital from the organic
act Of 1878, and Is absolutely essential
as . safeguard to the capital taxpayers
against excessive taxation and ex-
travssanee in expenditure Of their
taxes by an alien. taxing and tax
spending body, which is not chosen by
then on American principles, and in
which they have NO representation
whatsveY.
Rvan Hliminafes HimseH