Evening star., 1924-01-27
Another Surplus Equity.

The thorough work of investigation
and the wise and just findings Of the
joint committee on District surplus
deserved and received the grateful ap-
probation Of the Capital community.
An additional heavy debt of graft
tude is due from US to the survivors
Of the joint committee in this Con-
Sress-Senators Phipps, Ball and Har.
ris and Representatives Hardy and
Wright-for the vigor and determina-
ton with which they push Chairman
PhIpps' bill to make the findings of
the joint committee practically effec.
tive.
Washington hopes earnestly for the
speedy enactment of this vitally i'm.
portant piece of legislation. We peti.
ton for it. We cooperate heartily to
secure it. We are impatient at the
placing Of any obstacles in its path.
The Commissioners in reporting
upon the Phipps bill note at the sug-
gestion of Auditor Donovan certain
credits of the District in existence
June 80. 1922. which do not figure in
the total net balance Of that date re-
ported by the joint committee, but of
which neither the existence nor the
validity is Intentionally denied by the
joint committee.
These credits are QD for the surplus
of revenues of the District collected
and deposited in the Treasury during
1922 over and above all appropriations
and other charges for that year: (2)
for the uneXpended balances Of Dis
trict appropriations covered into the
surplus fund by warrant of the Secre.
tary of the Treasury issued on June
so, 1922; (3) for the proportion the Dis
trict may be entitled to of miscellane-
Gus receipts paid directly into the
Treasury during 1922, and az for the
amount enormously charged against
fiscal year 1922 on account of appro-
priations made by the third deficiency
act fiscal year 1922" approved July 1,
1922, since the amount of that appro-
priation was charged against the rev.
enues of the District for the fiscal
year 1928.
Though as a matter of accountant
opinion these credits were omitted
from the net balance stated by the
joint committee, there was no inten-
tion to deprive the District Of the bene.
tit Of them. or to preclude the con.
troller general Of the United States
from finding, in order that the District
might have the benefit of these credits,
that they were, in fact, in the Treas
ury to the Districts account on June
80. 1922.
The specific findings of the joint
committees report are, Of course, to
be enacted into law as they stand.
The committee would not be expected
to alter them if it could, and it could
not now If 1t would.
But since there is no intent that the
District should be deprived Of these
credits under any construction Of the
wording of the Phipps bill it should
be possible for the Senate District
committee and the joint fiscal COM
mittee to agree upon the wording of
proviso to the Phipps bill, in general
accordance with the suggestion Of
the Commissioners and Auditor
Donovan, which shall disclaim in
tent to deny the existence Of
these credits or to deprive the Dis
trict Of the benefit Of them, and which
perhaps shall give to the controller
general, on the application Of the Dis
trict, authority to readjust to this end,
If necessary, the Districts Treasury
account in respect to these specific
items.
In this way the Phipps bill may be
pushed, as all desire, to speedy enact
ment without any possibility Of de.
priving the District, unintentionally,
OF any of it's credits.
II, however, no such safeguarding
proviso can be devised and agreed
upon, we must not permit the Phipps
bill to be endangered, but must push
it quickly to enactment, taking our
chances that its wording will be so
equitably construed as to save to the
District these conceded credits.