Evening star., 1921-01-20

Daily only ....-...1 yr., S7.00S ! NO.. soc
Sunday only .-...1 yr., $500; mo-. 25c
:. Wise and Fair Use Of Surplus. !.
There are four alternatives. in dis.
posing of the District surplus:
1. Apply it in accordance with the
l,alf-and-haIf law, under which it was
accumulated, to. meet neglected mu-
nicipal needs of the wartime, which
neglects permitted its: accumulation,
For example, use it to bring our school
buildings up to date in number and
equipment, a need demanding millions
Of immediate expenditure. This is
the kind Of use approved by the Sen
ate in the pending District appropria-
ton biIr. This is the method Of dis
position which the law. equity, q
trustees honor and ordinary business
honesty demand. =. I.
2. Spend the surplus on the indi-
Gated municipal needs. with the gov
ernment contributing 40 per cent Of
the total contribution, in accordance
with this years temporary, ratio OF
So-4o instead of 50 per cent. in ac:
eordance with the half-and-half law.
which was in operation when it was
collected, which gave the authority
TO collect It, and under whose terms 1T
was collected. To apply LIN. this
way would be- to make the. 80 40 ratio
retroactive. applying it. Ito money
raised before, it was enacted and un-
der the terms Of 2 different law. OF
course, In equity and III ie:accordance
with customary business fair play the
accounts. Of the haH,and-ha period
should be balanced and closed on the
half.and-half principle, and the so-4o
ratio, forbidden to, be retroactive.
should be postponed in application
until the date Of it's enactment.
8. The precise amount ct the sur
plus of. unexpended taxes may be
spent rot. the Districts benefit with
out doubling under the halfsand half
law. This course Involves only half
confiscation. The nation repudiates
in respect to these lakes raised under
the halfand- half law its obligation
OF 1875 and cunhscatss: .for- It's own
:beuent the dollars Duplicating this
taxation which the law Of 1878 re
quires It to pay. Uncle Sam win not
the District revenue under
the law Of 1875. either wholly or in
part. -. =. = -
I. The fourth Alternative, which is
inconce4yahie and no alternative at
all. sis that Uncle Sam. should canfis-
cate the whole amount m District
revenue. saying that a1tere-he. col
lected II under .the half f,61d:haf law
and faiIed to appropriate It immedi-
steIy under that law he permitted It
through neglect of his: agents to be
covered Into the Treasury @ ,miscel-
ianeous receipts, 50 that IT ~, lost
entirely to the District: It b incon.
ceivable that Uncle SAM should take
advantage 4os hts.. own wrong and
profit through repudiation, confisca-
ton and breach Of trust. as a guar.
dian. Uncle Sam win never permit
himself td. be put In this attitude
toward. his ward. - ',@.'| 80
II cnesrees.-Asd appropriatsd and
spent the tax money which consti-
tutes the surplus to meet actual mu.
nicipa1 needs in these. past, years when
the nn6ney was collected it would, Of
course. have contributed the same
smo4nt for this purpose Under the
halfand-half lays Doe1 the 1sct that
Congress neglected to meet these mu-
nsedpai nseda. as tASy sfese and per-
1utfted the District tax money col.
iected Tor th6 purpose to accumulate
unused and tafled to appropriate In
accordance Win the nalf-and-half law
1n these years have any tendency to
5nstify fefusel to meet. its, equitable
sbdsadSn, Of half cenribution when
Cunsrsas comes to do now what It
susht to have done n. instaifments in
ma war years9 =. *~rs*3 .s.~v
Can, eon1ressishal sesisck Of duty
teaease It. from . Isgsl and equitable
ahaikatiou?
OF course. Congress. would 7nsver
&hdnk sfuftine Dnde SAM IN -tass DO
df3nn. Of 4autStax hsnefit1 frondl his
o1n1 legi.1efive neg1eetst thA Axpense
a ds.yasts xfose mensy affairs are
sbsoay an sple,y within his con.
.re4. ~ :-'%.7 80
No persan ID permitted and Uncle