Evening star., 1931-12-15

the larger city. That Is particularly
true In so far as personal property
wealth is concerned To show how true
this Is 1t Is only necessary to point out
that there is an utter lack Of uni.
formity In the various States anc
municipalities in the systems anc
methods employed in the taxation o.
personal property. In many of tn,
cities the ad valorem system of taxa
ton Is followed, in others the millagt
tax system Is followed, in others income
taxes are imposed as a substitute fol
both ad valorem and mileage taxes, anc
In others there is either a total or par
tial exemption of certain classes o.
property. Because of this wide differ.
ence in the base of taxation no com.
parison of personal property taxation
on a per capita basis can be made witt
any degree of accuracy as to equality
OF burden.
II any consideration Is to be given a
all to per capita taxation it should b.
confined to the per capita taxes leviec
on real property. While the per capits
taxes have been computed by Mr.. Lord
OF which mention will be found on an
other page of this report, for reason.
already stated the committee does no
believe it is reliable basis for com
parison of relative tax burdens.
Comparative Assessments and Taxes.
Particular attention is called to the
statistical compilation embodied In this
report showing a comparison Of as
sessed valuations. tax levies, etc, in
each Of the % cities used in the com
parison. This statement the commit
tee believes is as accurate a picture OF
the tax burden carried by the people
Of these cities as it is possible to obtain
from the standpoint of statistical in
formation y .
In determining the adjusted rate of
taxation and the amount of taxes levied
upon the specific amount of property
valuation, the utmost care has been ex-
ercised. This, of course vas necessary
in order that no injustice be done.
The statistics have been gath
cred after much painstaking effort
which required extensive research work
They present as accurate a picture OF
the relative assessed valuations and
taxes levied In the various cities as II
is possible to obtain.
The following remarks relating to
these statistical compilations will be OF
interest:
The total population Of the % cities
embraced in the comparative statement
is 1o959,75l.
The total tax levied upon the real
property in these cities amounts to
s52e,444l7s, and the average per capita
is s4So3
Eliminating the District Of Columbia
the total population Of the other %
cities is lo,472,682.
S48.35 Per Capita.
The total tax levied upon the real
property in the % cities other than the
District Of Columbia amounts TO $685.
342.3o2 an average per capita OF $48.35.
The population of the District of Co
lumbia is 48S.86o and the tax levied
upon real property amounts to s2o,l0l.-
BIT. or per capita of Sal 20, which is
Sc rs per capita less than the average
per capita for all cities and s7.06 less
per capita than the average per capita
for the other % cities.
The total Of all taxes levied in the %
cities amounts TO s637 l29,676, an aver
age per capita Of S58l3.
The total of all taxes for all of the
cities, except the District of Columbia
amounts to S6l0, ,250,892, an average per
capita OF S5827.
The total taxes levied in the District
Of Columbia amount to s26878,784, a
per capita of $55.2l, or 1922 less than
the average per capita for all cities and
s306 less per capita than the average
for the other % cities
The total full valuation of real estate
in the % cities amounts to S22,229, l07,-
1872 upon which was levied a tax Of
S526444,179. The average adjusted tar
ta oil tho ritiac &c c02 so
Excluding the District of Columbia
the full value of real property in the
other % cities in s2o,e15,25e.13l anc
the total tax levied thereon s506, ,342..
3o2. The average adjusted tax rate !!
s2421.
The adjusted tax rate in the District
of Columbia is $3.50, or 1888 less
than the average adjusted rate for al
cities. end 1891 less than the average
adjusted rate for the other % cities.
Based on Actual Realities.
The average tax levied upon {
$4,000 property is s237. Excluding
the District CT Columbia the average
tax on a $4,000 property is s242 Thu
tax levied on the full value of a $4,000
property in the city of Washington Il
sl53. or s84 less than the average foI
all the cities, and ss9 less than thu
average for the other % cities.
These comparisons are based upor
actual tax realities in the various cities
which the committee believes is thu
only fair comparison that can be made
In making the comparisons the com
mittee has eliminated from considera
ton any and all arbitrary set-ups o.
values and taxes that would be leviec
on such values. Arbitrary set-ups o
property values can be worked out t
the advantage of any interests BY
mathematical calculations. They art
not found on facts. and therefore are
not worthy Of consideration.
It is the actual amount Of none,
that the taxpayers pay into the public
treasury upon their properties that
counts, irrespective of what the ia,
may be named. That is the guide thu
committee has followed In its investi.
cations. and the committee believes il
is the only safe guide TO follow fol
comparative purposes.
The committee does not deem II
necessary to dwell further upon thes.
statistics. 1t has endeavored to compile
them in such way as to be under
standable by anyone who cares to stud,
them.
(Here follows brief reference to com
parattve statistics relating to bonded
debt, exemptions. park area and reve.
nue. derived from taxing public utilities,
Changes in d. C. Revenue Laws
Gasoline TAX
For eight years the District of Co.
lumbia has been imposing an excis,
tax Of 2 cents a gallon on gasoline
There was derived during the last As
cal year from this tax approximate,
$1,s0ooo0. There are only four State!
that impose as low tax as cents &
gallon on gasoline, namely, Connecticut
Missouri, New York, and Rhode Island
In the other States the tax range.
from cents gallon to 7 cents 6
gallon.
The average tax for all the States
excluding the District Of Columbia. i.
fraction over I cents a gallon. Ir
the States in close proximity to thu
District of Columbia, Delaware levies 6
tax OF 3 cents a gallon, Maryland levie.
q tax of 4 cents gallon, North anc
South Carolina levy tax of cent.