Evening star. [volume] (Washington, D.C.) 1854-1972, 1929-12-09
FEDERAL TAX PAID
PER CAPITA IN CITY
TOPS j. S. AVERAGE
Capital, With .46 Per Cent of
Population, Puts SO Per
Cent in Treasury.
TOTAL CONTRIBUTION
TO GOVERNMENT FALLS
District Income Levy Drops From
$16,36O,745.95 to $15,677,-
952.08 in 1929.

The District of Columbia paid far
more than its proportionate share of
Federal taxes during the fiscal year
1929, based on its percentage of the to-
tai population of the United States, &C
cording to the report of Robert A.
Lucas. commissioner of internal reve-
nue.. published today.
The continual claim that this city,
which is taxed by the Federal Govern
ment without national representation in
the taxing body. the Congress of the
United States, stands high among the
contributors. to the Federal till IS sup
ported by figures showing Washington
has only 0.46 per cent of the total popu-
lation of the country, but paid 0.58 per
cent of the total taxes.
Furthermore, the per capita tax of
the District of Columbia for the fiscal
year 1929 was shown to stand at $30.97,
as contrasted with the much lower per
capita tax for the country as a whole
of only S24.41. Thus the average Capt.
tai per capita tax was $6.56 higher than
the average for the country. The high
est per capita tax, however, was shown
in the State of Delaware with Sl2422
and the lowest was North Dakota at
Sill. New York State, which turned
in the most money. as always, had a
per capita TAX Oh Si3.Oo.
ID. c. Shows Decrease in Total.
The District of Columbia, however
was among the few States to show
decrease both in the total contribution
to the Government and in the income
tax for 1929 as compared to 1923.
While internal revenue receipts for
the Nation increased So per cent, from
S2,939, 054,375.43 to $2.790,535 ,53768,
the District of Columbia fell from
$17185, 454.11 to $l7,094,7 1900
The income tax for the country
gained per cent, from $2,174,573,102. 80
to S2.331 PA 42864 but the District of
Columbia showed a decrease of per
cent during the same period from Sl6,-
800, 1885 to Sl5,677, 1852 08.
Miscellaneous taxes. however, on the
other hand, showed an increase in the
District of Columbia from S824,708l6
to S14167670l
The miscellaneous tax collections. in
Guiding all sources of internal revenue
except incomes, amounted to S607, 49,
94679. during the fiscal year 1929.
compared with S6l5, 962 .43479 collect
ed during the fiscal year 1923, a de-
crease of S8,162 ,488, or l.3 per cent.
Tobacco Revenue Increases.
The principal increases in the reve-
nue. from miscellaneous taxes for the
fiscal year 1929 were from tobacco
manufactures amounting to S37994,-
502.18. and from stamp taxes" in
Guiding the tax on playing cards,
amounting to Sl5,344, 1880 The princi-
pal losses in revenue from miscellaneous
sources were due to the repeal of the
automobile tax, amounting to S46,082,-
400O6, and the increased exemptions
in the admissions tax, provided in the
revenue act of 1928, amounting to
$11641 1926.
The income tax for the District OF
Columbia showed diverse trends-il1-
dividuals paying more in 1929 than IN
1928 and corporations less, for a net
loss in the total for both.
Individual income taxes gained from
1899. 061.91 in 1928 to S8,525, 1852,
while the corporation tax dropped dur
Ing the same period in this city from
$8.371 ,684.04 to S7l52 1856.
The tax on the theater and club
loving public of the District of Co
lumbia was included in the commits
Sloner'S report of tax on admissions t0
theaters and club dues for the whole
collection district, which comprises
both the State of Maryland and the
District of Columbia. There was
slight decrease in this figure from
SIP ,079O5 in 1928 to $705 ,94775.
The cost of collection of the revenues
in the Maryland-District of Columbia
district declined from $298,317Q6 in
1923 to $3.50, 581 SO in 1929.
The tax on distilled spirits and alco-
holic beverages in this collection district
showed a falling off from 1901 1868 to
S76S, 375.06.
The State of Virginia showed an in
crease of internal revenue receipts of 5
per cent for the year, gaining from $685.
694.871.58 in 1928 to S87 ,484, 287.39 in
1929.
The State of Maryland showed an
Interestingly slight increase of only a
few thousand dollars from $31,311,-
205.27 in 1928 to S31 1871 ,988.04 in 1929.
S126,595,31S in Refunds.
Refunds of $126, 595,318 were made to
taxpayers during the fiscal year 1929 for
taxes illegally collected. Total over
assessments aggregated $339,528, GAL, but
of this amount $176,398,377 was salts
fled through abatement and $50, 535, 245
bv credit The number of claims hled
during the year reached 50,299 involv-
ing total of $613,052,371. Interest on
the refunds amounted to 500, 168 ,ozI.
The commissioner said that the work
of the income tax unit OF the bureau
through its investigations into returns
had brought in an additional $3.50
227,744 of revenue, including SZo2'-
4870l7 of regular assessments, S39,-
300. 375 from field agreements ana $l6,-
42l $50 from claims which were reject
cd OF S36. 668. 958 in revenue received
from assessments under the jeopardy
provisions of the revenue acts $14,088,-
766 was received from assessments Iii
cases where it was believed the return
was fraudulently rendered.
Penalties assessed totaled $8,5O9,13
and interest on the taxes brought
SIS .687 1923.
During the year, the report continued,
183. 754 income tax returns were in
yestigated and the special force of in
ternal revenue agents working under
the accounts and collections units col
lected and reported for assessment
S3.916,833, an average of 1851 ,548 per