Evening star., 1924-05-20

Typical Cities, Ohio and Illinois.
In Ohio, two largest and smallest
among those reporting.
Per capita
City City
Is Cincinnati 5000 Size sS.io ssa SIS 6s
80 80 Youngsto,n I1,a0 99s as $50 s2s
Per capita
tax levy.
Total City City
. Chicago .sH.27 s5o.37 s23. 90 $40. 54- sIs. Is
81 Peoria -. 800 go 23.7O 2s.2 II. 81
l5S Cicero -. 9I.40 $50 $50 1870 $50
Typical Cities, North and south
Carolina.
NORTH CAROLINA
Per capita
tax levy
Total City City
salem. $3.50 $500 $500 .1a s-s.m.
ISS !,S Charlotte. 1885 $50 $50 1o.s4same
ton -. 1870 1921 1000 1910 1874
SOUTH CAROLINA
Per capita
tar levy.
Total City City
,os 81, 5,ts s. 6, c,y y g .s c,y 6Srp
200 Columbia. 71.50 400 $50 21.43- Is. 80
Est. true
value.
Charleston 3S22 26SS 21OO
Columbia. 17.SS 1l.OO 6SS
Who believes that Illinois cities are
taxed from three to eight times as
much as Ohio cities, because the tax
rates of Illinois are from three to
eight times greater?
Who believes that South Carolina
cities are taxed from seven to nine
times as much as North Carolina
cities because the tax rates of South
Carolina are that much greater?
Who believes that cities with tax
rates several times as much as that
heavier tax burdens? The difference
IN standards of assessment explains
the discrepancy.
Reduced to an Absurdity,
These facts and figures show con-
that cities paying more than
twice Washingtons tax rate Cor up
to $50 like those cited in House de-
bates and reports) are not twice as
heavily taxed as Washington, unless
they are also about twice as heavily
taxed as the city taxes of the Ohio,
Virginia, Rhode Island and North
Carolina cities.
If tax rates are to be accepted as
standards of measuring tax burdens,
then the cities cited in the House as
paying about a $50 tax rate are not
only twice as heavily tax burdened
as these other cities, including Wash
ington, but they are themselves only
half taxed in comparison with Chi
cago, $54.47; Aurora, I'LL, $69.O5;
Evanston, 1883, and Joliet, sS5.37,
and they are less than a third as
heavily tax burdened as Cicero, Ill,
S97. 40; Cedar Rapids, Iowa. s1o7.51:
$126s0.
What comfort can the city with its
comparatively low tax rate of $50
get out of boasting that it bears
twice the tax burden of Washington,
when measured by the same standard
it is compelled to confess that its tax
burden is only one-half that of Chi
cago and less than a third of that of
Cedar Rapids. Council Bluffs, Lincoln
and Omaha?
Rule Works Both Ways.
The cities averaging about $50 tax
rate, accused by Chicago of being
only half-taxed. will naturally ex-
anime Chicago's tax rate (s54.SO to
ascertain if Chicago is really nearly
twice as heavily taxed as them
selves. Examination will disclose
that Chicagos assessment valuation
is confessedly so low that it's net
per capita tax burden is in many
cases less than their own. If in
spite of this relation of tax rates
they are not half-taxed (but full
taxed) as compared with Chicago
why should they insist merely on
account of a like relation of tax
rates that Washington is not fully
taxed but less than half-taxed in
comparison with themselves? Do not
the same principle and the same
reasoning in consistency apply to
both?
Preposterous Results.
The preposterols results from the
use OF this standard OF comparison
demonstrate its unreliabiltty and
wort hlessness.
Who places any confidence in The
huctuatinE "full valuati0n'' yardsttek
which IL not Of the same lenxth in
any two states or even In both cdtfee
and counties of the same state. and
which when applied In practice pro-
duces the ridiculous results above
indicateds A false premise is relied
upon and n false conclusion In in
evftab3e.