Evening star., 1922-04-03


be just. considerate and sympathetic
TO the last degrse. Scrupulous fair
ness should and will be observed in
exactions from the impotent local
taxpayers. and no precaution to pro-
tect thelr equities and to prevent
ABUSES or the nations despotic power
will be viewed as excessive
Inc nations obligation In respect
10 the TAX surplus is, under these con-
ditlohs debt of honor. The obliga-
tlon OF nation to capital is not weak
ehed but infinitely strengthened by
the fact that The impotenI District
cannot enforce it.
X X X "
There are four alternatives in dis
posing of the District surplus:
L. Apply it in accordance with the
halt-and-half law. under which 1T was
accumulated. to meet neglected mu-
nlcipal needs of the war time. which
neglects permitted It's accumulation.
preferably, apply 1t in a lump, dupli-
Gated under the half-and- half law. to
some great and urgent permanent i'm
provement which requires for eco
nomical and speedy completion a
much larger amount than can be
spared from current revenues after
providing for essential current main
tenance: like, for example, the in
crease of local water supply. an ur
gent vital need, requiring millions to
meet 1t. Or use it to bring our school
buildings up-to-date in number and
equipment. another need demanding
millions of immediate expenditure. or
apply the accumulated unexpended
taxes to satisfy amy accumulated
of the District Commissioners III
which they show the extent to which
current needs. both of maintenance
ana permanent improvements have
been neglected during the time in
which this so-called surplus has been
accumulating. The surislus merely
represents money that Ought to have
been applied in the past as the Dis
trlcts proportionate contribution to-
ward meeting the needs to which the
Commissioners have called attention,
and falling to be thus applied in the
past 1t ought to be devoted now to
meet these accumulated unmet needs
This In the method Of disposition
which the law. equity. a trustees
honor and ordinary business honesty
demand.
X X n
=. Spend the surplus on the indi-
Gated municipal needs, with the gov
the total contribution. in accordance
with the new temporary ratio of
60-40 instead of so per cent. in ac-
cordance 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
it was collected. To apply it in this
way would be to make The 60-40 ratio
retroactive. applying it to money
raised before it was enacted and un-
der the terms of a different law. OF
course, in equity and in accordance
with customary business fair play the
accounts of the half-and-half period
should be balanced and closed on the
half-and-half principle, and the 60-40
ratio should be postponed in applica-
ton certainly until the date of its
enactment: and there may be items
iE respect to which its application
should in equity be even further post
poned.
3. The precise amount of the sur
plus of uneXpended taxes may be
out doubling under the half -and-h half
law. This course involves only half
confiscation. The nation repudiates
In respect to these taxes raised under
the half-ano half law its obligation
of 1878 and confiscates for its own
DentHl Tie kHiS
taxation which the law of 1873 re-
quires it to pay. Uncle Sam will not
confiscate. the District revenue under
the law of 1878, either wholly or in
part.
4. The fourth alternative. which is
inconceivable and no alternative at
all, is that Uncle Sam should confis-
cate the whole amount of District
revenue, saying that after he collected
it under the half-and-half law and
failed to appropriate it Immediately
under that law he permitted it
through neglect of his agents to be
covered into the Treasury as miscel
laneous receipts. so that it is lost
entirely to the District. 1t is incon-
ceivable that Uncle Sam should take
advantage of his own wrong and
profit through reputation, confisca
tion and breach of trust as d dis
honest guardian. Uncle Sam will never
permit himself to be put in this atti-
tude toward his ward.
1t would be parndOxlcnt and mon
strOuA II q surplus of uneXpended
local tax money which Congress
through neglect Of the capitals urgent
needs has permitted to accumulate in
VIOLATING of the hHlf-and-haIf law
should he used a weapon to destroy
that law, and then should he diverted
from it's full application to those very
needs. neglect OF which by Congress
i'm the past has permitted a surplus to
accumulate.