Evening star., 1924-05-05
Un-American Determinations.

Eayers, and nobody else than the tax
payers, decide all questions OF taxa
ton. In theory entirely, and largely
In fact, they tax themselves. The tax
payers decide how much and for what
purposes they shall be taxed. The in
tervention of non-taXpayers is re-
sented
At the seat Of government the
American relations of taxpayer and
non-taXpayer are completely reversed
Here non-taXpayers have everything
to say concerning local taxation. and
the fact OF being a taxpayer is even
treated as rendering one incompetent
20 speak concerning his taxation and
as branding him as contemptuously
negligible.
Congress is our municipal legisla-
ture. our local taxing, tax-collecting
and taX-disbursing body On Ameri.
can principles To be entitled to sit and
10 have consideration in a municipal
legislature one must be a taxpayer
or be the direct representative of tax
payers. Here if a member of our local
taxing body is d local taxpayer he is
treated by some as guilty Of at least
misdemeanor.
And as consequence We have one
OF our legislators threatening to eX-
pose those of his colleagues who suf-
fer the taint ELSEWHERE a badge of
eligibility. fitness and honor of being
local taxpayer.
,F
and even the right of petition is
abridged. In the recent debate over
the CramtCn amendment a pertinent
and respectful petition against the
amendment signed by the presidents
of fourteen of the strongest Organiza-
tions of Washington, including the
Federation Of Citizens Associations,
he Board OF Trade. the Chamber of
Commerce, the Merchants and Manu-
faCturers' Association. the Bar Asso-
citation, the City. Rotary and Kiwanis
Clubs, the Bankers Association and
the Real Estate Board was ma
neuvered out of reading and was re-
'HSetantly permitted to be printed,
beng characterized meanwhile by one
of our legislators as "slush."
Today's Indictment against the
local community is that of enjoying a
low tax rate. Washington has no fixed
rate, stated by law. Its rate is de-
pendent upon the appropriations made
by Congress. and must suffice to raise
80 per cent of these appropriations
and to accumulate a surplus fund.
The Districts tax rate i'll 1922 was
S1.S2, and was for the next year NOM
inally reduced to S1.30. since the new
fiscal law of 1922 increased the as
sessed valuation so per cent. and the
intent was to raise about the same
tax revenue.
That the tax rate is alone no meas
ure of tax burdens was illustrated by
the fact that while the tax rate was
decreased from $1.82 to s130 the tax
burden was increased lowing to the
from s1.S2 to $1.95.
Having thus artificially reduced the
nominal tax rate, and made the future
rate dependent upon District appro-
priations by Congress. our legislature
failed or refused to make the adequate
appropriations for which the taxDay-
ers asked through the Commissioners
in submitting their estimates: and
though the taxpayers had thus indi-
Gated willingness to endure a tax
rate, under the terms of the act of
1922, which would raise their share of
ten millions additional appropriation,
Congress by cutting millions from the
estimates reduced the rate to s1.20.
This reduction of the appropriations
below the amount necessary to ade.
quate Capital maintenance and de-
Velopment, and the corresponding re-
duction of the Districts temporary
tax rate was made on the ground that
Uncle Sam could in the general cut
ting Of expenses spare at that time no
more money for the Capital.
Thus Congress, in the interest solely
of the nation, cut down the District
tax rate much below the figure which
under the terms of the act of 1922
the District -,as willing to pay. and
the resulting temporary low tax rate,
for which Congress is solely respon-
sible, is cited by some legislators as
reason for double-taxing the Dis
trict without any contribution from
the United States whatsoever.
This proposal suggests to Uncle
Sam that by avoiding in part his OBJ
legation of adequate Capital main
tenance under The act of 1922 he
causes a condition which justifies
him in repudiating that obligation al
together. But Uncle Sam will not
raar advantage of his own wrong.
The District, under laws enacted by
Congress, raises approximately s14,-
100000 of local tax revenue. Whenever
Congress has studied the matter the
investigating committee or commit
tees have found that Washington was
fairly taxed in comparison with other
American cities. 1t can make the
same showing again. in spite of the
orgy of reckless borrowing and ex-
travagant spending in which states
and municipalities have recently in
dulged.
The District pays annually from
s12,000,000 to s1S,000,00 in natiopal
taxes, more in the last comparison than
fifteen OF the states. more than five