Evening star., 1931-12-15
on the one hand and the rights Of

on the one hand and the rights of
l20,000,00O people living in the 48
States who contribute toward the an
nual District deficit on the other, MOTH
ing will be accomplished and the same
local tax complaints will continue.
When District business and private
interests pay the average tax burdens
borne by the rest of the country that
now contribute to the District def1cit,
the Federal Government represented by
Congress will not fail to appropriate
additional amounts where necessary.
That 1t should do.
Let it be remembered the District
was set apart originally by the Consti-
tuition with exclusive legislative juris-
diction given Congress for capital pur-
poses. Those coming here for resident
or business purposes were so apprlsed
and knew that ordinary rules Of taxa
tion and District support by those
having privileges Of residence in the
capital, were not to be modified or
changed.
Those owning property in the Dis
trict of Columbia should pay for that
privilege, in equal proportion to taxes
paid in other cities of comparable size
and general character that now con-
IlIUule UUlll W lllt TcQtl 'ONCil-
ment's support and to the District S
separate support. Practically all other
capital cities do so. What good reason
exempts the District?s
When the fact IL established that
District tax rates are lower than any
comparable city in the country, as
found by the committee, 1t Is unjust for
Congress to grant any appropriation
until the rates are equalized. No lust
basis for any Federal Government Dis
trict contribution can be found until
this tax is adjusted. for these other
cities now contribute toward State and
Federal Governments and in addition
are called upon to pay toward the up
keep of the District.
When its fair share of tax burden
is borne by the District, it will be the
duty and certainly the purpose of Con-
gresS to contribute whatever is neces-
sary to make the Capital City beauti-
full. healthful, and great city, second
to none in the world.
1t Is disclosed by the 1880 tax report
that Washington has $l,l82453. .345
worth of real property on its tax roll,
exclusive of Federal property, taxed at
81. 10 per $1,000 producing that year
$50 l,877: personal property reported
was $l07,206,520 also taxed at S1.70
rate per thousand producing 81 ,822, $40 !;
intangible property reported was $685.
1873, l43 taxed at only a so cent rate
per $1,000 producing S2,725,940.
No Justification Offered.
In other words. the tangible personal
property of Washington is about 9 per
cent of the real property and the in
tangible is nearly Cne-half Of the real
property but instead of receiving So
265 500. If taxed at S170 per SlOO the
same rate as real property or intangi-
bleS, 1t is taxed at so cents per hundred
and so returns only S2,725,940. No
justification of the small rate is offered,
This illustration is no ref oction on
the assessor or District commission
but shows the inadequacy Of tax sys-
TEN compared with local income tax.
gift, and inheritance taxes that ought
to be made part of the District svs-
TEN because Of fairness and means of
better enforcement. l agree with the
committees action in these minor tax
measures but also believe other more
important under taxes should be like
wise increased
The committees tax expert has
collated reliable facts. in nv opinion,
that disclose. if the District paws taxes
equal TO those paid by % comparable
cities it should have paid in 1890 ap-
proXlmately Sl4,000000 more than was
paid by favored District tax PAYERS,
The estimate I understand is probably
under the actual amount that should
be collected.
Justice to the remaining % cOmpar-
able cities which We equally represent
requires an approach to their average
tax collections by the District before
they are called upon to contribute any
part OF their own revenues. however
small, to the undartaxed District. This
certainly Justiflcs condition that tho
District increase its revenues $4,000 900
by taxing its real and personal and
other properties the same as the %
comparable cities.
Let me say l appreciate the spirit of
my colleagues on the committed, their
unstinted labors in trying to ascertain
the facts and reach proper conclusions.
Instead of assuming to criticize or fnQ
cause for disagreement, these views are
offered in a belief that the value of the
committees labOrs and report should be
reflected IL correct tax solution, which
may serve as a guide for district tax
adjustments, both now and in the
future. Any emergency aid until ap-
proprl2te legislation can be had would
of course be needed but arv ~ u7 onent
tax adjustment should take H. .--Ount
the findings of fact by the committee.
1t is for the Congress lhen to make
such contribution or subsidies as may
be found just and proper.
JAMES A. FREAR.