Evening star., 1923-01-29

also accumulated.
Surplus on Same Footing as Deficits.
Now that the war is over Uncle
Sam is beginning to take note of the
wartime neglect of the capitars S
municipal needs and of the fmpera-
tive and urgent necessity of spend
ing upon them, at once, large sums,
for example, in maintenance and de-
velopment of our neglected public
schools
The accumulated tax surpluses
were collected in order to meet these
very neglected needs. Since we are
now about to meet these accumulat ed
needs we should apply to help pay for
the Districts share in such expendi-
lures the unexpended local tax sur
pluses collected in recent years for
TINS very purpose. but held uneX-
pended because Uncle Sam did not
feel that. during the war especially,
it was wise for him to put out his
own share under the law.
While we differentiate between the
United States and the District in tax
discussions like that in which we are
now engaged, it is to be remembered
that for the purpose of paying ma
tlonal taxes the District is a part of
the United States and that it is only
IN respect to representation based
upon such national taxation that the
Dlstrlct ls not part of the United
tai pay on both sides of the account
as part of the nation in national taxes
! and as residents of the capital in
local taxes, without American repres-
entatlon In respect to either taxation
/ The District is not a negligible con-
! trlbutor TO national taxes. In the
war and reconstruction taxes OF
lSl9-l920 II contributed $18,645, ,053
more than fifteen states. more than
fve states combined North Dakota
New Mexico, Nevada, Wyoming and
Vermont).
We Alone Paid Tax Surplus.
The figures OF Auditor Donovan
ana Accountant Tweedale Of net sur
| pluseS or deficits lin District tax
revenue, under the organic act of
1873, demonstrate conclusively the
existence of the surplus as a District
credit
These figures show how the deficits
between 1900 and 1910 were created
ana were met by advances that were
afterward repaid. They show how
the surpluses since the end of 1915
We're created. give the exact amount
~ the aggregated surpluses and
snow that this amount contributed
solely by District taxpayers is in
Uncle Sans hands.
Congress Repeatedly Recognizes Sur
plus
Congress in 1908 recognized that
there could be and would be such
Things as surplus revenues of the
District by directing that the ad-
Nances which II was then making to
meet District tax deficits should be
reimbursed to said Treasury from
time 10 time out of the surplus reve-
nGes of the District of Columbia
After District deficits had been con-
verted into surpluses Congress recog-
nized the existence of such surpluses
IN the treasury by applying portions
| OF these surpluSeS to the payment
OF alleged ancient indebtedness of the
District to the United States Most
OF these alleged debts were over
forty years old believed to have
been offset by ancient District credits.
or TO have been cancelled, in the
! readJustment of 1878, or dying, to
have been buried long ago in the
grave of the statute of limitations:
| but after the lapse of over fort v
years they were miraculously resur-
rected in full vitality.
For example, in 1918, there was
surplus money in the Treasury Of the
United States to the credit of the
District Of Columbia, for Congress in
that year transferred two amounts,
s24,2o0.76 and S211,450.I2, respective
ly. of such money deposited in the
Treasury of the United States TO the
credit of the District of Columbia" :"
from the credit of the District of
Columbia to the United States.
In 1919 there was a District sur
plus in the Treasury, for Congress in
that Year enacted that the sum of
$l2o,O00 and the sum of s977405O
shall be transferred to the credit of
the United States from the amount in
the Treasury of the United States to
| the credit of the District of Colum-
| bia.o
In 1920 there was surplus money
in the Treasury to the credit of the
| District, for Congress transferred
three sums, $4,000. s50.s65 and s75,-
| 900, from "the amount in the Treas
| ury of the United States to the credit
of the District of Columbia" to the
credit of the United States
Uncle Sam has thus recognized the
existence of District SURPRISES in the
Treasury by transferring, from time
| to time, large amounts of such Dis
trict Treasury surplus from the credit
of the District to the United States to
pay ancient. alleged resurrected debts
of the District. In making these sub
fractions from the revenues Of the
| District i'm the Treasury, the exist
ence of such revenues is, of course,
recognized, and the obligation to re-
pay the remainder of such accumu-
| lated revenues after these deductions
have been made Is admitted and con-
| frmed. 1t is uncomfortable that Uncle
| Sam will recognize this District sur
plus in the Treasury only when. on
some pretext, he takes some portion
| of 1t to himself.
The existence Of this District Treas
urr credit is now recognized and con-
| hrmed by the controller general OF
| the United States md by the ofhcial
accountants OF the congressional joint
committee.