Evening star., 1924-05-06
Recognize and Appropriate the
Districts Accumulated Surplus
Petition by Citizens Joint Committee for
Use of Unspent Tax Money on
Fifty-Fifty Basis.

the Congress at it's next regular ses-
sion detailed report of the result OF
his determination and action as au-
thoriZed herein"
X + * r
The congressional joint commit
tee on District surplus finds and
surplus in the Treasury to the credit
of the District Of $4,871 1867, CD the
existence of certain District credits
amounting to $665.46 to be added to
this surplus, CD the existence of GER
tain credits of the United States
amounting to $233,7O7.51 to be sub
tracted from this surplus and 90 the
existence of n net balance of $4,43Sy-
154.92 legally and morally due the
District from the United States after
all legnl and equitable additions and
subtractiOns have been made.
The finding by the joint congress
sional committee that the District tax
surplus is not a myth but a concrete
fact, raising a distinct obligation not
to be waved aside, is based upon and
sustained by
u The authoritative certificate of
the controller general OF the United
States.
CD The report of the official ac-
countants of the congressional joint
committee, of the Treasury account
ants and of the auditor of the District
of Columbia
(3) Analysis of the conditions cre-
concrete existence and the definite
obligation. legal and equitable, at
tached to it.
ca Analysis Of the District audi
tors figures of net surpluses or def
icits in District tax revenue under the
organic act of 1873 for the fiscal years
1900 to 1920, inclusive, makes the
same conclusive demonstration
(5) Congress, in 1908. recognized
that there could be and would be
such things as surplus revenues Of the
District by directing that the ad-
vances which it was then making to
meet District tax deficits should be
reimbursed to said Treasury from
time to time out of the surplus rev.
enues of the District of Columbia"
(6) After District deficits had been
converted into surpluses, Congress
recognized the existence of such sur
pluses in the Treasury by applying
portions Of these SURPRISES to the
payment Of alleged ancient indebted
nesses of the District to the United
States. by law specifically transfer
ring to the United States sums from
"the amount in the Treasury of the
trict of Columbia"
Cd The United States has recog-
nized credit items in its favor accru-
ing from deficits in District tax rev.
enue created by the operation of the
half-and- half law and has reimbursed
itself from District revenues with in
tereSt for advances to meet these def
icitS 1t cannot, legally or equitably
refuse to recognize the corresponding
debit items in the shape of surpluses
OF collected and unexpended District
taxes.
(S) The United States recognized
this equitable principle in dealing
with surpluses or deficits in applying
n ~
1920 the temporary sixty-forty ratio
in District appropriation bills by car
ry1ng over surpluSes or deficits into
the succeeding year.
+ *,*
The legal obligation thus created
and thus demonstrated to exist is
not weakened, but strengthened by
equitable and moral considerations.
There arc no offsets in the shape
OF United States credits. either I'm n, 10
period since 1878 or the period be-
tween 1874 and 1878, other than those
found and reported by the congres-
sional joint committee, to make a net
reduction of the reported amount Of
the Districts present tax surplus.
The legal and moral obligation thus
demonstrated to exist, is equitably
satisfied only by the application of the
surplus in accordance with the hair
and half Law, under which it was ac-
cumulated to meet the Districts half
of the expense OF neglected municipal
needs of the wartime, which ne<lects
permitted it's accumulation. AppIica.
ton of the surplus under any other
ratio is unequitabIe.
For the reasons above recited your
petitioners urge enactment of Senate
bill 703 to the end of securing action
by Congress, which will, as the
joint congressional committee re-
ports, 'tdefniteiy and finally set at
rest existing contentions and con-
hicts between the District ana Fed
eral governnfentS.o
THEODORE W. MOVES,
Chairman Executive Committee of
trict of Columbia Fiscal Relations;
e. r. CoLLADAY.
President Board of Trade;
ISAAC CANS,
President Chamber OF Commerees
ANTON STEPHAN.
President Merchants and d-1aanufse-
turers' Association;
CHARLES A. BAKER,
President Federation OF Citizens,
Associations:
STANTON c. PEELLE,
President Bar Association,
HERBERT L. DAVIS,
President Columbia Heightn -Cftf-
zens' Association
EVAN II. TUCKER,
President Northeast Cftixenss As
sociaffon;
Z. A. OLIVER,
President Georgetown Citizens,
Association;
I'll. e. STRINGER,
President City Clubs
III. ". HAYNES,
President District of Columbia
Bankers Association;
J. C. WELDON,
President the Real Estate Board,
ARTHUR d. MARKS,
President Rotary Clubs
HARRY G. KIMBALL.
President Kawants Club;
JAMES M. PROCTOR.
President Cfvitan Club.
Ctu11 uoyno oud Cndon1 nu;or