Evening star., 1930-12-08
S1O,lS3,al SHOWN
u. S. SHARE FOR 1882
Bureau of Efficiency Fixes
Amount as Contribution
Under Lump Sum.
Continued From First Page.)

comparison of Washington's tax sched-
ules with IA other leading cities. The
report is similar to the one prepared
for the House Subcommittee on Ap-
preparations in 1929, but 1t has been
brought up to date by using official
1880 census figures and other later
data. The 1929 report. however, did
not set forth the amount which the
bureau believed should be contributed
by the United States Government.
The bureau found in its study that
while Washington has a lower tax rate
than any of the ID cities. when their
tax rate is adjusted on the basis OF
the Districts assessed valuation per
capita, with Federal holdings included,
the tax levy is actually higher than the
average adjusted tax rate for the other
cities.
The bureau also found that WASH
ington's assessed real property valua-
tion. when the Federal holdings are in
cluded, was nearly twice the average
for the other cities. and its assessed
personal property valuation per capita
was over three tirnos the average Of
nine comparable cities.
Ievies Are Found High.
Excluding the Federal buildings, the
bureau said, the tax levies per capita
for Washington were $4,000 for real
property and 50 for personal property,
and including the Federal holdings they
were $3.50 ard S1319. rs connnared
with averages for the cthcr cities Of
$4a64 ami $1152. respectively.
Therefore. IN snite IF the fact that
Washington has the lowest real and
personal property taxes in all IA cities /"
the report declared. "(with a single
exception in the case of personal prop-
erty). its high assessments considered
in connection with the Federal Gov
ernment's property HOLDINGS Of tax
able nature resulted in levies which on
per caDita basis were actually higher
than the average of the other cities" !"
In its 1929 renort the bureau COM
puted tho Federal Governments taxes
for the 1928 fiscal year. solelv on its
tax lisbififu es = municipel tax paver.
at S7.4k0939. Tho pew report fixes
this amount at SS.865.722.
No ATTEMPT was made in the 1929
report, however, to compute the liabil
itv on account Of eynenditureS of the
District as occaSinned hv the fart that
Washington IS the Nations Capital.
Neither did the bureau place valua-
ton on the real pronertv for mark mir
poses used exclusively bv the District.
Both of these factors have been taken
Revenue Loss Figured
loss of revenue occasioned bv the
s~a that Washington is the National
capital was placed by the bureau at
s1,317.669, which when added to the
Federal Governments tax liability
amounts to S10.183.391. the amount the
bureau recommends as the Federal con-
tribution for 1892 Three different
items make up the S1,317669 total of
the loss in revenue occasioned by the
fact that Washington is the Nations
Capital. These are an Item of S773 .581
representing the tax on excess ordinary
real property exemDtinns: another item
Of S466.500 representing the, cost of
excess park maintenance. and third
item of $77.588 representing one-third
Of the cost Of excess park develop
ments.
In computing the Federal Govern
ment's tax liability the bureau figured
that the tax on real proDerty would
amount to S6877, $50, the tax on tangi-
BILE personal property to 81 $50, ,315 and
the tax on intangible personal property
to s451.85
In order to compute the tax liabil-
ttv Of the Federal Government for the
1882 fiscal year. on the same basis as
It was computed by the bureau in 1928,
the bureau found it necessary to ascer-
tain the value of Government-own
property at the present time. to add
the value Of land and buildings tn be
purchased during the current fiscal
year and the value of buildings tn be
constructed during the present fiscal
year and the first half of the 1882 fiscal
year. and then deduct the value of
buildings to be wrecked or DISPOSED of
during this period This treatment of
the value of buildings. the bureau said.
Is in conformity with tho practice of
District Tax Assessor William p. Rich
ards, who readiusts the tax on build
inRs on the basis of their status at the
middle Of each tax year.
Formula Is Flexible.
Efficiency in arriving at the amount
the Federal Government should con-
tribute Is a flexible one and would re-
suit in raising the Federal Govern
ment's contribution from yesH to year
during the period of building cJnstruc-
tion In the Mall, and also in the event
OF an increase in the tax rate. In other
words. the $l0183,3 ,391 which the bureau
says the United States should contribute
In the 1882 fiscal year would be in
creased materially in the subsequent
year, when additional Federal buildings.
are constructed and the holdings in
crease In value.
Future acquisitions of property under
the Federal program are not included
in the figure arrived at as the value of
the Federal Governments real property.
Moreover, in all cases of real property
acquired since 1923. and to be acquired.
the valuations used are those assessed by
the assessor of the District. The pur-
chase price paid Cor the property already
acquired averaged nearly so per cent
higher than the assessed valuation, but
no increases were made on this ac-
count. In all cases where improve
ntents were removed or are to be re-
moved during the next year, their value
was deducted. And new buildings that
WI be under roof January /, 1882, are
listed at one-half their estimated cost
as the assessor levies taxes for only one
half year against such buildings.
The Bureau placed the assessment on
real property owned by the Federal
Government in the District at S404.-
SCI, ,sS6, which at the prevailing tax rate
OF SIT thousand would yield S6,ST7,-
$50 The value of the tangible personal
Property of the United States was
placed at $50, BIT ,4s0, which would pro-
duce in taxes total of s1.536.315. The
Intangible personal property was valued
at $90.317, ,480, which would yield a tax
OF $451.S57. The total, amounting to
$e,865, ,722. the Bureau said, covers the
tax liability Of the Federal Government
az municipal taxpayer of Washington
in connection with the ordinary costs Of
gpvernment of the municipality.
Comparisons Are Made.
In determining the Federal Govern
ment's liability on account Of the loss
Of revenue and on account of extraordi-
nary expenditures occasioned by the
fact that Washington is the National
Capital. the Bureau took into considera-
ton the loss Of revenue on account of