Evening star. [volume] (Washington, D.C.) 1854-1972, 1926-01-08
Confscation of Local Tax Surplus.

PARKWAY connection between BOtOnac
and Rock Greek parks is to be con-
sfdered by the House next Monday,
District day
In discussing this bill preliminary to
its enactment, both House and Senate
will have the opportunity, which
should be utilized, to give thoughtful
consideration to the gross tnequity and
inconsistency Of their method of APP
propriating certain local taxes for GER
tain national objects.
This inconsistency and this inequity
have been camoufaged in the hurry
Of annual appropriations; but now that
It is proposed to carry over this APP
preparation inequity into substantive
law, Congress can permit itself a
thorough searching of conscience.
If this bill becomes law as it stands.
it will cause this supplement of the
parkway connection to be the only
section of this fine park development
toward which the Nation does not con-
tribute either under the $3.50 or 60-40
ratio or in a lump-sum payment in
lieu of definite proportionate con-
trtbution.
Consistency. equity. every instinct
Of America. FAR play. require that
this parks expense of 5000 900 should
either be divided between local COM
munity and Nation on the hitherto
prevailing $3.50 ratio or $3.50 600 from
local taxes and S2400 600 from Nation
under the 6040 ratio provided by pres
ent substantive law, or under the
Iump-sum payment plan of 100000
from local taxes and, say, 100000
from the National Government as
lump-sum substitute for the $4,000
due under the 500 proportionate
ratio.
1t is inconceivable that Congress
should deliberately enact into sub
stantive law whatever it might do in
the exigencies of appropriative legisla-
ton of temporary application a trans
fer entirely to the local taxpayers
shoulders of the burden of national
parks expenditures in the National
Capital, at first solely a national eX-
pense, and then divided between Ma
ton and Capital
The same inconsistency and inequity
have characterized appropriative ex-
penditure of the Districts five million
surplus of accumulated tax money.
The opportunity is now given to Con-
gress to consider in a spirit of fair
play whether, denying any definite
proportionate contribution by the Ma
ton to meet this five million of local
unexpended taxes, 1t should not make
lump-sum payment somewhat less
than 40 per cent in lieu of such def
mite proportionate contribution. When
Congress announced that this local tax
surplus existed it precluded itself from
refusing to contribute in some fashion
either ratably or in arbitrary lump
sum when these old taxes came to
be expended. It may safely be as
sunled that Congress has not been
guilty of the contemplate mockery of
rendering the District it's accumulated
back taxes with one hand and Of con-
fscating them for national purposes
with the other hand. If in eXpending
these local taxes a corresponding
amount of national money, which
would otherwise be appropriated, is
simultaneously withheld, the just de-
cision of Congress in recognition of
the surplus is nullified and stultifed.
AS Dead Sea fruit the Districts sur
plus crumbles into ashes.
The law of 1878 declares that one
LoI oF ~, roe
as approved by Congress shall be ap-
propriated from the Treasury, and
that the other half shall then be OBJ
tanned by taxation of District prop
erty. Every cent of the Districts five
million surplus was collected under
In the next year for the Capitals
benefit in combination with an equal
amount already appropriated from the
Treasury. This money was collected
from the District taxpayers, but Con-
gress failed to expend it in obedience
to the law with an equal amount or
money appropriated from the Treas.
ury in the year for which these taxes
were collected.
This same failure was repeated year
after year until recently. Now Con-
gress has provided for the expenditure
of this accumulated tax money. Equi-
tably it will be spent as a part Of the
Districts proportionate contribution
under the terms Of the half-and- half
law, which alone authorized the tax
COLLECTOR to exact it.
Before he finishes spending this tax
money of the District Uncle Sam will
contribute either an equal amount un-
der the half-and-half law, or two-thirds
of the amount Of the surplus under
the 60-40 ratio, or an additional lump
sum payment in lieu of any definite
proportionate contribution.
It 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 con-
tribution from himself, should, by his
own omissions, neglects and failures
to appropriate In obedience to law,
first postpone for many years meeting
his obligation to appropriate. and
should finally 80 appropriate as to