Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-06-24

amount to $32,710,752," said the re-
port. This sum is made up as fol
lows: the District appropriation act
for the fiscal year 1927 totaled $685..
91S,571 from which is deducted items
chargeable to the water fund amount.
ing to S1,294,191; items chargeable tc
the gasoline tax fund, $65S, 100, and
items chargeable to the surplus rev.
enue fund of the District, $1.725, 900:
leaving the amount to be paid from
revenues Of the District Of Columbia
Including the contribution of $4,000.
600 by the United States), $30,241, $50.
ITO this total is added appropriat ions
made by the deficiency act of March
I3, 1926, $1,150,340; appropriations
made by the deficiency act of july
3, 1926. $62S,656; appropriations made
by the deficiency act of February %.
1927, sos, 476; an appropriation Of $55,-
900 raised from the revenues of the
District for refunding taxes, an an.
preparation of 100000 raised from the
revenues of the District for payment
Of awards and expenses in condemna.
ton proceedings for street extensions
in accordance with the plan for the
permanent system of highways. and
the sum Of S440,0 transferred from
credit of the policemen and firemen's
relief fund.
Leaves Excess Credits.
1.-THE total revenue credits of the
District for the fiscal year 1927 as in.
dicated above amount to $34,295,S70
and the total appropriation and other
charges for that fiscal year amount
to S32 ,710,752.
This leaves an excess of revenue
credits for the fiscal year 1927 under
the $3.50 tax rate of S1,5S5,11S. This
excess remains to the credit of the
general fund of the District of Co.
lumbia as part of the cash fund re.
quired to he raised by the District bv
July /, 1927 under the provisions q
the District appropriation act ap-
proved June 90, 1922.
Describing the condition Of the cash
fund, Auditor Donovan said: prior to
May 1, 1900, the law required payment
of taxes semi-annually in November
and May, but by an act of Congress,
passed in May, 1900. the tax payers
were given the election to pay semi.
annually IN the months named or in
one payment in May, no penalty being
imposed in the event the first half
taxes We're not paid in November
Under this election an insignificantly
small part of the taxes were paid In
November.
Placed on Cash Basis.
Congress appreciated the fact that
by thus poStponing until practically the
end of each fiscal year the Districts
ability to collect a revenue of any sub
stantial amount it was impossible for
the District to operate upon any sort
Of cash paying basis: and Congress
therefore authorized the Secretary of
the Treasury to advance 10 the Dis
trict from time to time such monies
as might be needed by the District to
enable 1t to meet it's proportion of
expenditures under appropriations and
to reimburse the Treasury from taxes
collected by the District in the month
of May of each year. Under this ar
rangement the United States paid
from Federal revenues practically all
expenses of the District for IL months
of each fiscal year. This practice con-
tinued down to July 1, 1922.
1.-THE District of Columbia appro-
priation act, June 20. 1922, provided
with other things that by July l,
1927, the District shall be put upon a
cash paying basis as to the payment
of expenses and the Commissioners
were directed to raise annually during
a period of five years beginning with
July 1, 1922, under the tax rate fixed
by them for each year, such sum as
might be necessary to accomplish the
requirement of the said act. The act
of June 20, 1922, restored the require
ment for the semi-annual payment of
taxes and allowed the District, as pre-.
viously stated, five years in which to
adjust itself to so-called cash basis
as to the payment of expenses.
$3,0O0,000 Fund Provided.
1.-THE Commissioners, proceeding pur-
suant to the direction contained in the
said act, determined that it would be
necessary to raise, over and above the