Evening star., 1925-02-09

and surpluses instead of deficits have
! accumulated. Uncle Sam has each
| year Q916. 1917, 1918, 1919 and 1920
spent less than twice the local tax
which he has collected for Capital
| maintenance and development. Dur
| ing the war he needed his money for
| other and more urgent purposes. The
| World War had to be won. and in this
period the Capitals growing munici
| pal needs were comparatively neglect
ed. Instead of deficits, unexpended
surpluses of local taxes thus developed
and accumulated. And the municipal
needs which the taxes were collected
| to meet were in corresponding meas
ure neglected and unmet and also ac-
cumulated.
Now that the war is over Uncle Sam
takes note of the wartime neglect of
the Capitals municipal needs and of
the imperative and urgent necessity of
! spending upon them, at once, large
sums, for example, in increase Of pub
! lie school buildings and in general
maintenance and development of our
neglected public schools.
As we have seen, deficits in the Dis
trict's tax revenues occurred in seven
years between 1900 and 1910. To cover
these deficits the District borrowed
from Uncle Sam s., 3,992, ,515.O3. and re.
paid the advances, with $585, ,O16.68 in
terest.
In the years 1916, 1917, 1918. 1919
and 1920 surpluses Of District tax
revenues instead Of deficits developed.
These surpluses aggregated approx.
mately five million dollars.
As Uncle Sam took note of the
deficits and protected himself, SO now
he has taken note of the surpluses and
protects his ward. the District.
He will extend this protection
whole -heartedly and not i'm any grudg-
ing, halfway fashion.
The law of 1878 thus declares tnat
one-half Of the Commissioners esti-
mates as approved by Congress shall
be appropriated from the Treasury,
and that the other half shall then be
obtained by taxation Of Districts
property. Every cent Of the Districts
five-million surplus was collected un-
der the provisions of this law to
be spent Immediately for the Cap
itars benefit in combination with an
equal amount already appropriated
from the Treasury. This money was
collected from the District taxpayers,
but Congress failed to expend it in
obedience to the law with an equal
amount Of money appropriated from
the Treasury in the year for which
these taxes were collected.
This same failure was repeated
year after year until today. Now
Congress has provided for the ex-
penditure of this accumulated tax
money. Equitably it will be spent
as a part Of the Districts proper
tionate contribution under the terms
Of the half-and- half law, which alone
authorized the tax collector to exact it.
When he comes to spend the Dis
trict tax money, Uncle Sam will con-
tribute either an equal amount under
the half-and-half- law, or two-thirds
Of the amount of the surplus under
the 60-40 rate, or a specific addition
to the basic lump-sum payment in
lieu Of any definite proportionate con-
tribution.
The only decision of Uncle Sam on
this issue against which the District
would have a right to protest would
be his refusal to make any national
relative contribution in connection
with the tax surplus, either as an ad-
dition to the basic lump-sum payment
or in accordance with the 1850 or
$3.50 ratio. 1t is inconceivable, how
ever, that Uncle Sam, having collected
this tax money solely by virtue of a
law which bound him to spend the
money for Capital upbuilding in con-
nection with a like contribution from
himself, should, by his own omis-
sions, neglects and failures to appro-
pirate in obedience to law, first post
pone for many years meeting his OBJ
legation to appropriate, and should
finally SO appropriate as to avoid en-
tirely and repudiate altogether his OBJ
legation Of proportionate contribution
in respect to this District tax money.
1t is inconceivable that Uncle Sam
would thus permit himself to take
advantage Of his own wrong.