Evening star., 1923-01-21

IOllOWS.,
Motor vehicle tags ............. 81. .2e7 81 o 90
Special reimbursable taxes ...... 9Ol4 2.
Police Court anes ............ :. 1886. .ess. "a
Juvenile Court fnes ............ IS<26.T6
Dog licenses -...................~ 100. .iss. 81
Engineers licenses ........ $50 OO
Insurance licenses and transfers. sos 500 lis
miscellaneous licenses ........... 1 1854 1877 "a
Motor vehicle operators ...... a6357S. &c
Plumbers licenses :..;........... $500
Insurance taxes on business within
Market rents. exclusive Of wash -0'-'' &C
ington Market Company ....s. a49. .49S. 90
Total observation-disclosures. .ss, 500 05s. 81
What the accountants have in mind.
1t Is believed. is the language used
in the Act of 1928. which uses the
words .taxation" and "licensesn
whereas the general fund OF the Dis
trfct is made up not only Of taxation
and licenses but in accordance with
the specific language of the Act of
Congress OF June IL. 1873, is made
assessments levied upSn the taxable
property and privileges in said Dis
trict.
With respect to this matter the
Organic Act Of June IL, 1873, provides
as follows:
ITO the extent to which Con-
gress shall approve of such
NLOE inc expenses OF
the government of the District
OF Columbia) Congress shall
appropriate the amount of fifty
per centum thereof"
And the remaining fifty per
centum of such approved es-
Inmates shall be levied and
assessed upon the taxable prop
erty and privileges in said
District other than the property
of the United States and Of the
District of Columbia"
The moneys collected on account
of the foregoing taxes and privileges,
together with the appropriations to
De made by Congress as afore-
shall be paid into the
treasury Of the United States
and the same :. dtSbursed for
the expenses of said District
1t is apparent from the foregoing
that the Congress which enacted the
Act of June II, 1873. intended that
the Districts proportion of appropria-
t1ons was to be paid from its own
funds, derived not only from taxa
ton" but from all the privileges"
ment as we'll.
Using the word privilege" in its
ordinary accepted sense would in
dicate the moneys received by the
municipality for "fees," for building
permits, water connections, railing
permits, licenses for the operation Of
automobiles and other vehicles. and
privileges ordinarily pertaining to
municipal government and the ac-
tivtties incident thereto.
1t is point well settled in
municipal law. that where fees. taxes.
or other moneys have been volun-
hA
tnat no recovery can be had by the
payer in the Courts: relief, IL any.
must come by legislative Act. The
reason for this is that tho govern
ment must know at sometime what
moneys are its own BY a like parity
or reasoning, the principle must ap-
ply to moneys received by the Dis
trict. These moneys should not Ionp
afterwards" be taken from the Dis
trict Treasury and given to the
Federal Government.
1t is, therefore, submitted that all
moneys collected by the District for
taxes, privileges or municipal sery-
, ices, IN the ordinary exercise OF the
m m munIcipal powers granted to it by
the Congress are the peculiar prom
ekty of said District, and that when
said moneys have been paid into the
treasury OF the United States they
may be only disbursed therefrom in
eAAS Ae.h6 . o&SC VI lIc ACT OF COnKr0E2
creating eI said municipal corporation,
the District of Columbia, "for the
expenses Of said District"
:. 1t will readily be seen, therefore.
that neither legally nor morally is
the United States entitled to any por-
District of Columbia to the credit n
Its general fund in absolute ac-
cordance with the several Acts ~
Congress, including the Organic Act
aforesaid.
y. CERTAIN DISBURSEMENTS
NOT INCLUDED IN THE EXPENSES
OF THE DISTRICT CPage 15).
The accountants called attention to
the fact that certain officers of the
United States Army are assigned
from time to time IN supervision of
certain interests of the District Gov
ernment and state no considera ton
has been given to the above expendi-
lures nor to the compensation OF Ger
tain other Army officers and en-
ployes OF the United States rendering
service to the District and the COM
pensation Of clerks and supervisors
of the General Accounting once of
the United States for services in
connection with District matters.
This notation in order to be prop
expenditures on account Of the Army
pay and allowances of Army Officers
detailed by the President to the Dis
trict OF Columbia, and, second. the
compensation OF clerks and super
Slsors or the General Accounting
ONCE OF the United States.
With respect to the assignment of
Army Officers. attention Is Invited to
the fact that certain Ohicors have in
times past been assigned from time
to time time to military schools and
supervision Of National engineering
projects. reclamation work, high
ways and work on rivers and harbors
within the boundaries of the various
states. At no time have the State
governments, been called upon to
reimburse tho United States on &C.
count of the salaries of the Oncers
SO assigned.
r. With respect to the compensation
Of clerks and supervisors Of the
General Accounting ONCE of the
nection with District matters, atten-
tion is invited again to the Organic
Act OF June II, 1873, wherein viii
be found the following provision OF
law:
"And the accounts OF said
COMMISSIONER. and tar coll
fectors, and all other officers
required to account. shall be
settled by the accounting oni-
GERS Of the Treasury Depart.
ment Of the United States"
This clearly indicates that the
United States has undertaken in ex-
actly the same way as the State Gov
ernments have undertaken for Its
own protection the handling Of the
auditing, the accounting and the
finances Of the municipal governmen
of the District Of Columbia, and in
performing this duty 1t is acting for
itself and not on account Of the gov
ernment Of the District OF Columbia
If the employees referred to should
receive their compensation from the
government OF the District of Co
ployees and would BE- In the position