Evening star., 1922-05-05
, Rate by Mail-Payable in Advance.
MARYLAND and virginia..
A Wise and Fair Proposal.

3 The Commissioners suggestion con-
cerning the wisest and fairest method
of handling tax surpluses, existing and
proposed. and of putting stop to ma
t:onal advances for District expendi-
lures within the fiscal year before the
Districts tax-paying day, should meet
the approval of the Senate. For the
Senate amendment to paragraph I OF
the District bill proposes the recogni-
tipn and utilization of the existing idle
surplus. The House or conferees
Recommendation fatty rejects the SEN
ate proposal, and continues the un-
profitable, worthless existence Of the
fve-million existing surplus. Moreover,
it favors the creation Of a new and
larger unused tax surplus Of the fu-
ture.. The Senate would wisely break
up and utilize the existing surplus.
The conferees would preserve and en-
large the tax-surplus evil.
But all the propositions of the Sen
ate amendment meet the same fate at
the hands of the conferees. Declara-
ton of the primary obligation of the
nation in upbuilding the National Cap
: ital. affixed tax rate. utilization Of the
Surplus for the Districts benefit and a
small exemption Of improved realty
from. assessment-all are sweepingly
rejected and legislation along exactly
contradictory lines is Substituted.
The Senate proposed small exemp-
ton, of assessment on improved real
estate. The conferees negative this
suggestion and propose to raise the as
sessment of all realty so per cent. And
they decide also against the District a
half dozen claims of revenue read
justment. affecting sometimes the title
to property, without giving the Dis
trict auditor the chance to check up
aud to approve or disapprove the ac-
counts, and removing these cases arbi-
trarily from the jurisdiction Of the
controller. The Senate has never con.
sidered or acted upon them.
Legislation in regard to tax sur
.pluses, old or new. is of special con-
Germ to the Senate. That body has
Indicated it's belief in the existence Of
an accumulated tax surplus Of ap-
proximately five million dollars to the
Districts credit in the Treasury, a
credit recognized by the Treasury Of
fcials, and has indicated assent to the
wisdom and fairness of applying that
surplus to meet the Districts share of
the cost Of great public improvements.
or even Of heavy maintenance items,
current revenue. The Senate's pro-
posal that this surplus be no longer
permitted to lie idle in the Treasury,
but be utilized for the Districts bene-
ht, :fs,negatived by the conference re-
port. and. ignoring this surplus that
existssIis proposed to create a new
and. Larger idle surplus by diverting
from apRlication to urgent municipal
.Heedss IN sthe next five years the mil
iionsn,IspFesentins eleven-twelfths of
theaDistrsct's so per cent annual con-
:Hsiofsto capital maintenance. 1t is
perfectly. clear that the condition as
signed W the cause of the creation of
ts.iss4e~ surplus can be cured by fix.
ingfsk -paying day or days for the Dis
triet Saear the beginning Of the fiscal
ysar: instead Of near it's and, as now
authorized by law
If the Senate .assents to this .ignor-
ing of the existing surplus and ap-
proves unamended the proposed crea-
TN Of a new surplus, wholly unneces-
sery and grossly and unfairly oppres-
sive in the burden it imposes upon the
District taxpayers Of the next five
years, it will abandon every sound
principle Of surplus legislation which
it has vigorously, and consistently
maintained in the past.