Evening star., 1925-01-31
Our Five Millions Surplus.


Our Five Millions Surplus.
The District surplus bill, as passed
by Senate and House, contains a
nroviso which removes all possibility
Of legislative understatement of the
amount Of the Districts actual net
available Treasury surplus on June
so, 1922.
This proviso was added 10 the
bill in the Senate District com
mlttee as an amendment suggested
by Auditor Donovan and approved
by Senator Phipps, the father of the
surplus bill. Without altering the
wording of the findings of the joint
committee, the proviso adds dis
claimer Of legislative intent to ex-
clude the District from the benefit
of certain enumerated credits which
were inadvertently omitted from the
Joint committees statement of net
available surplus only because of the
belief that the District had the bene-
n of them in another way.
The bill, as passed. confirms and
renders available as District Treas sury
surplus not only the amount speci.
fed in the joint committees report,
hut also whatever in addition the
controller general may decide to be
due on account OF the specified ex.
cepted credits.
These credits are: Cl For the sur.
plus Of revenues of said District COL
lected and deposited in the Treasury
or the United States during the
escal year 1922. over and above all
appropriations and other charges FOR
that year; (2) for the unexpended bal
ances of District Of Columbia appro.
Uriauons covered into the surplus
fund by warrant Of the Secretary Of
the Treasury issued on June so, 1922;
lSJ for the proportion the District of
Columbia may be entitled to Of miscel-
laneous receipts paid directly into the
Treasury during the fiscal year 1922.
and a. for the amount enormously
charged against the revenues of the
District for the fiscal year 1922 on
account Of appropriations made by
the third deficiency act, fiscal year
1929. approved July /, 1922, as the
amount OF said appropriations were
charged against the revenues Of the
District of Columbia for the fiscal
wear 1923, totaling the sum of
s81e,373.83.
The controller general is to report
to the next regular session OF Con-
gress whether or not the District has
these Treasury credits. It is confident
1y anticipated that by his report the
Districts tax surplus available to ap-
ply to the Districts proportionate part
OF the cost of school buildings, parks
and Fairgrounds will be over five mil
lion dollars.
The law of 1873 declares that one
half of the Commissioners estimates
IS approved by Congress shall be ap-
propriated from the Treasury, and
that the other half shall then be OBJ
tained by taxation Of District prop
erty. Every cent Of the Districts
five-million surplus was collected un-
der the provisions Of this law to be
spent in the next year for the Cap
tails benefit in combination with an
equal amount already appropriated
from the Treasury. This money was
collected from the District taxpayers.
hut 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 repea ted
wear 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 halfand-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 6o-40 rate. or an additional lump
sum payment in lieu OF any definite
proportionate contribution.
1t is inconCeivable that Uncle Sam,
having collected this tax money solely
by virtue Of a law which bound him
to spend the money for Capital up
building in connection with a like
contribution from himself. should, by
his own omissions, negIects and fail
ures to appropriate in obedience to
law, first postpone for many years
meeting his obligation TO appropriate,
and should finally so appropriate as to
svoid entirely and repudiate his obli-
gation Of proportionate contribution
in respect to this District tax money
IT is inconceivable that Uncle Sam
would thus permit himself to take
advantage of his own wrong