Evening star., 1923-01-30
BY THEODORE w. MOVES.


The now fiscal law of 1922 indicate,
| that moral as we'll as legal indebted
| nesses are to be satisfied in applying its
| provisions.
The legal obligation demonstrated &c
to exist in the matter of the District
surplus Is not weakened. but strength.
ened by equitable and moral consider
ations. The United States is morall,
| as we'll as legally indebted as omnipo.
tent guardian or trustee in relation tc
the assets and affairs of it's impotent
ward
Tax money was collected from local
taxpayers solely for expenditures for
local purposes, and to be applied or
the Districts proportionate contribu-
tion only, and II has not all been thus
expended Approximately s5.ooo.oot
OF local taxpayers money arc in Uncle
Sans hands TO be expended at some
time in payment of the Districts
share OF capital appropriations and
for no other purpose.
Thus Uncle Sam, trustee, having
collected money from his ward for a
specific purpose under the law, namely
to pay his wards share of certain ex-
penditures which under the law were
to be paid jointly by trustee and ward
failed for several years to spend part
OF his wards money in the manner
prescribed by law. Uncle Sam, 1t ap-
pears, has been in the habit of keep
ing his wards money in his left-hand
trousers pocket, where he deposits his
trust funds, and his own in his right
hand trousers pocket. where he puts
his miscellaneous receipts.
Temptation OF Uncle sam.
IL is suggested that Uncle. Sam
perhaps inadvertently. has put bis
ward ) taX-Surplus money in the
wrong pocket. namely, in the mis-
cellaneous receipts" pocket, where it
does not belong. And on this assump-
| tion Uncle Sam is imagined as saying
when asked to pay out this accumu-
lated fund of his wards money for
his wards benefit: IF | had any OF
my wards money it would be in my
left-hand pocket, and that pocket is
empty. ] recollect collecting the
money from my ward to pay my
wards share of National Capital ex-
pense. and / recollect that / did not
expend all of it for that purpose 1t
Is unfortunate for my ward. but !
must have put my wards money in
my right-hand pocket, where it
mingled inextricably with my own
miscellaneous receipts money. and by
virtue of that blunder title to the
money perhaps passed from my ward
10 me. l am sorry, but what can ]
do?''
Other Excuses for Breach of Trust.
Others conceive Uncle Sam. trus-
tee, as saying to his ward: II was
careful to do all the necessary book
Keeping to hold you to strict account
in the matter of your tax deficits and
TO compel repayment of my loans TO
you to meet these deficits. but when
the tide of District balances turned
to
pluses. instead of mine going to you
as loans to meet deficits, | have done
no bookkeeping whatever-I have
kept no separate account of your
surplus credits in my hands; / do not
know what these credits should ag-
greEate and j am not concerned TO
find out. Perhaps through my fault
your assets in my hands have been
lost In the ocean of national Treas
ury resources. But / recognize no
responsibility for them whatsoever"
Those who would utterly repudiate
Uncle Sans obligation as trustee in
respect to his wards money are not
ashamed to picture him as saying
brazenly when questioned concern
ing his wards surplus: "Your alleged
surplus is non-existent. 1t is a myth.
The money is not in my left-hand
pocket. You have lost it If / put il
in any other pocket, for it has dis
appeared among my great belong
ings. l have probably spent it as
my own. Don't bother me any more
about your imaginary surplus.
don't admit that it exists. Mention
of 1t is odious to me-"
But why should we be concerned
where Uncle Sam keeps or has de-
posted our money. or what he has
done or omitted to do in respect to
the bookkeeping connected with II?
What difference should II make to
us if some agent of Uncle Sam has
hlundered in respect to the particular
place in the Treasury where he has
deposited il miscellaneous receipts
instead of District trust fund.-"
No Advantage to Be Taken of Ones
Own Wrong.
What have we to do with our trus-
tees blunders, ueglects or omissions
How can they weaken our claim to
our own? Can Uncle Sam take ad-
vantage OF his own wrong?
We know how the tax money was
authorized to be collected, from
whom and for what purposes. We
know how much was raised and how
much was spent for that purpose. We
know the exact amount of that diff
and we know that Uncle Sam has
somewhere on his person that amount
belonging to us, and to be spent
legally and equitably as part OF our
share OF District expenditures under
the law of 1878.
What more does a conscientious
debtor need to know to bring quick
payment?
Contradictory Excuses.
The man accused of breaking a
borrowed kettle replied in legal
form: ID 1 did not borrow any
kettle: (2) it was broken when I
borrowed 1t. and (3) it was unbroken
when / returned it. In like fashion,
Uncle Sam is invited to say In re-
sponse to the claim of the District
tax surplus: G) There is no surplus:
(2) / have kept no bookkeeping ac-
counts and cannot pay because I do
not know the exact amount of the
surplus, and (3) I have lost the sur
plus, mixing 1t up with my miscel-
laneous receipts and spending 1t as
my own and. like Skimpole. I am ir-
responsible for anything to anybody.
But the facts and conditions and
relations suggested as usable by
HI