Evening star., 1921-12-19
Un-American? Unconstitutional?

The definite proportionate contrihu-
zion by nation and capital toward
capital development. under an ar
sangement by which the nation eXer-
oiseS the exclusive power of taxing
Che capital and spending the city
Rxes, furnishes some justification on
american principles for the monopoly
of the tax-impOsing and taX-Spending
oower by the nation.
Under this arrangement. which con-
oects the tax paid by local taxpayers
with payment related in amount by
ehe nation. the latter in exercising its
exclusive power of taxing the local
community taxes also itself.
Under the half-and-half law the ma
don thus becomes a quasi halifax
payer, and under the 1880 ratio a two
afths municipal taxpayer. Since the
Commissioners. representing, in part.
the local community, though not
chosen by the community, have the
initiative in submitting the estimates
Tor appropriations, the District appro.
priations and the taxes levied to meet
those appropriations are sure to repre-
sent a majority approval of the tax
payers if the nation pays one-half of
She total municipal taxes, and prob
ably represents the will of the ma
3ority if the nation pays two-fifths or
l5/1O0 of the total taxes, under the
<0-60 or 4o-55 ratio.
Thus under a definite proportionate
contribution arrangement which ap-
proximates the contributions of nation
and capital. the nation monopolizes
the taxing power in substantial con-
formity with the principle of mo taxa
tion without representation which
means mo representation without tax
ation,'' and which also means that all
municipal tax legislation should repre-
sent the views and wishes of a MA
tority of the taxpayers.
Under the indefinite. f1uctuatinS
contribution arrangement. in which
the nation is not d quasi-taxpayer.
and there is no relation between what
IS municipality contributed for capital
development by local taxpayers and
by Congress representing the nation,
but not representing the District.
there is obvious and gross violation of
the principle mo taxation without rep
resentation.''
If Congress, in which the District
Is not represented, in taxing the local
community taxes also itself self
imposed guaranty is given by the ma
tion against excessive taxation by an
alien taxing body of the unrepresent-
taxpayers of the local community.
Under the indefinite contribution plan.
proposed by the Senate bill. this safe
guard is withdrawn. and Congress
without check taxes the District as it
pieases.
In every other American municipal
ity the local community. through rep
resentatives all of whom it chooses, de-
termines how much and what kind of
taxes shall be imposed and how the
tax money shall be spent. Here the
local taxpayers have nothing to say
either directly or indirectly or in the
slightest particular in the decision Of
these tax questions. The only people
In the whole republic who have moth
ing to say about Washington's local
taxes are Washington's local tax
payers.
Under the existing definite proper
tionate contribution system local taxes
fn 1920. amounting approximately to
twelve million dollars, are under the
INV a trust fund for the capitals bene-
at to be augmented by the nation 100
Der cent under the $3.50 ratio. or 66 2-3
Der cent under the 1880 ratio. when
expended by the nation on capital de-
velopment. Under the new law pro-
kosed obligation to augment the CAPT.
Gals tax fund is withdrawn or re-
0udiated. and the twelve millions of
oax money are no longer treated as a
trust fund solely for the Districts
Benefit, but are confiscated by Uncle
Sam and pocketed by him as national
miscellaneous receipts"
This handling Of the tax money,
Orung by an alien tax-gatherer from
Che unrepresented, unconsulted and
Aon-consenting taxed, Is unequitable
end un-American, and. many Washing
oonians think, is unlawful and uncon-
u1ttutional.
II District local taxes are municipal
oRxes collected under the exclusive
legislation clause Of the Constitution
Sndelibly as local funds. held in trust
BY Uncle Sam for the capitals benefit
end not to be devoted to any other use.
This money cannot be robbed of its
crust attributes by putting it in the
Treasury as the nations money and
hbeling it miscellaneous receipts"
While the existing law is in force it
Aatters little where Uncle Sam puts
4Nis tax money or what he calls it,
since he has promised to spend upon
capital development not only every
cent Of this tax money but 100 per
cent or Sc 2-3 per cent more.
The new law proposed by the Senate
o0 Withdraws, however, this definite
Dromise and self-imposed obligation,
end directs the District taxpayers to
cay whatever Congress tells them as
Gational revenue into the national
Treasury as miscellaneous receipts.
0ut the Constitution clearly defines
0nd limits national taxes and national
0uvsnues, and this money is not