Evening star., 1923-01-18

countants, which is now before the
controller general for decision; also
memorandum of the several laws
passed by Congress between 1852 ana
the present time relating TO the col
lection and division OF various items
of revenue of the District.
Crediting OF Receipts.
IAN important point 1t is desired to
emphasize is that in each or the
division of certain receipts between
the United States and the District
(See memorandum referred 10 Con-
gress has specifically defined ana
named the classes of moneys sub
ject to such division. Under the ac-
cepted rule of statutory construction
those classes of moneys not included
in the enactments continued to re-
main the entire property OF the Dis
trict. This is the rule of law followed
by the accounting officers or the
Treasury. including the controllers
Of the Treasury, and more recently
the general accounting office. and has
been the rule since the beginning or
the present form of government
in the District in 1873. And the
fact should not be overlooked that
the act in every instance in crediting
receipts in the Treasury and upon the
books of the Treasury either wholly
to the District or partly to the United
States and partly TO the District is
the act of the accounting officers OF
the federal government. It il but q.
reasonable presumption to hold that
these officers would use every proper
means TO see that the legal rights OF
the United States in tho application
OF such receipts we're fully protected
Judge Lawrence, first controller
of the Treasury. in deci sion rem
dered on August "a, 1882, four years
after the passage OF the organic act,
referring to the ownership of fines
collected In the Police Court Zone of
the items credited wholly TO tho
/ DiStrict), says:
"Fines imposed by tho Police Court
belong to the revenues OF tho Dis
trict, but, by force of the statutes. are
to be paid into the Treasury Of the
United States, and can only be paid
out by authority OF an appropriation
act"
And in another decision, rendered
April %. 1884, Judge Lawrence. re-
ferring to section 4 Of the organic
, act and the act OF March 5, 1879 co
stats. 410). says:
i that all taxes collected in the Dis
, trict shall be disbursed for the ex-
penses of said District This word
taxes, is nomcn generalfssimum, III
, Guiding taxes on chattels, and or
realty, assessments, licenses, fees and
revenues in every form, which, as the
statute says, are TO be collected But
the latter act shows that Congress
, foresaw that the District would some
i times receive money otherwise than
! (2) from profits on investments, and
| possibly, (3) by gifts, bequests, etc
=, 1t was accordingly provided. that al
revenues of the District from
taxes or otherwise. shall be deposited
| to the credit of the treasurer of the
United States, in the Treasury But
| il is not provided. that all revenues
shall be disbursed for the expenses
| collected shall be 50 disbursed. And
no money can be drawn from the
! Treasury. except by virtue of an ap-
! preparation.
Annual Estimates.
THE act OF June II. 1873 eco stat
104, requires annual estimates tc
be transmitted to Congress of pro-
| posed expenditures for the District
| and then provides that:
/ ITO the extent to which Congress
! shall approve of said estimates, Con
! of so per centum thereof: and the
! remaining so per centum of such ap'
| proved estimates shall be levied anC
! assessed upon the taxable property
| and privileges in said District Other
! than the property of the IniteC
| States and OF the District Of Colum-
| bia.'
Here. again. is a provision tha
| the expenses OF said District shall
! be paid from money levied and as
/ seSsed upon the taxable property anC
priVilegeS-taXes which can be col
! from revenues otherwise derived
! Thus. only taxes on property anC
/ privileges. taxes which can be col
i ilected'--are appropriated TO be dis
| bursed for the expenses of said Dis
! tyi@ hnpn
! appropriate not all the revenues o
! the District, but only that part Of th'
! revenues derived from taxes on prop
| erty and privileges. 1t is evident
that Congress did not appropriate OF
| authorize to be used the whole in
| come or profits which might accrue Il
| the District The act of March )
1879 go stat. 410). refers to revenues
| arising otherwise than from taxes
and requires ALI to be deposited il
| the Treasury"
| "And finally. in endeavoring to de
] termine whether the Congress tha
passed the organic act intended t.
split hairs and divide local dollars
between tho United States and th'
! District Il is only necessary TO real
| ize, among other things, the financia
| condition of the District at the period
with an enormous Indebtedness. th'
heratage of an earlier government
| and a bankrupt treasury.
| In the last paragraph or this chap
| ter the accountants very briefly refel
/ TO the fact that moneys collected il
/ the Supreme Court Of the District ar,
| deposited in the Treasury wholly u
! the credit of tho United States. Al
! though the District has a very clea
| equity In such moneys, as IL pays g.
per centum of the appropriations 70
! salaries and expenses of the court
| and was charged with one-halH of tn,
| cost of reconstructing the building
iaccupied by the court (about S9oo,000)
| no effort apparently was made to de
| velop the total of such moneys cred
! tied to the United States, so that th
| measure of the Districts equity nigh
I be ascertained.
| CERTAIN DISBURSEMENTS NO.
! INCLUDED IN EXPENSES OF
/ DISTRICT"