Evening star., 1931-12-16
1915 Findings Requoted.

1918 Findings Requoted.
Toward the close of its report yester-
day, the Mapes Committee made
further references to the findings of the
1915 Joint Committee, as follows:
The Joint Committee of 1915
recommended that the people of
washington pay tax comparable in
assessment, rate and amount to that
tax paid by the residents Of other
cities similar in population and loca-
ton to the City of Washington
The report of that committee
went on to say: We find after a
most careful consideration of all the
evidence and circumstances as
shown to exist at this time that
there is no reason for any arbitrary
rule of proportionate contribution
for the expenses of the District of
Columbia by the residents thereof
and by the people of the United
States; that the correct rule should
be that the responsibility in taxa
ton of the residents of the District
of Columbia be as fixed and certain
as the responsibility of residents of
other American cities comparable
with the City of Washington: that
with the payment of such taxes as
may be equitably and properly as
sessed against privately owned tax
able property, the financial RESPONSE
bility of the residents of the District
should be concluded"
Principles Are Fixed.
Although the 1915 joint committee
the view that the half-and-
half provision need no longer be the
rule, it did not urge unconditional re-
peal of that law, nor did it,suggest that
the Nation should pay less. On the
other hand. that committee held the
annual per capita tax levy of SIG then
being paid by citizens of the District to
be reasonable, and in bringing its re-
port to a close it laid down these prin-
ciples to govern solution Of the prob
lem:
Our unanimous conclusion is that
the rate OF taxation in the District
should be fixed and certain; that the
Congress should pursue a definite pol
icy of regular and liberal appropria-
tionS, having in view not only the per-
manent moral and physical advance
ment of the city, but also it's pre-enli-
nent beauty and grandeur as the mu-
nicipal expression of the Nations home
and its peoples pride"
The findings of the Joint Congressional
Committee of 1915 on the subject of
District taxation were analyzed by the
Board of Trade in it's 1916 report as
follows:
The committee further finds that
under the operations of the existing
half-and-half law, District residents are
now assessed and taxed up to the limit
OF local taxation, which, they say, can
not equitably be exceeded. The COM
mittee declares that the present assess
ment valuation of privately owned real
estate in Washington is fair and reason
able; the payment of taxes on real
estate from the assessments as they
are now constituted is fair and rea-
sonable response in such taxation Tor
benefits received by the citi-
zens OF the District; the annual tax
IN washington Is approximately SIG
per capita. In the judgment of your
committee this is reasonable tax levy
at this time, especially when we con-
slider, as We must, that large propor-
ton OF the population here pays but a
small amount Of the taxes imposed. ,
And Senator Works adds: The people
OF the District are not undertaxed. They
are, In my Judgment, bearing their full
share OF the burden of the expenses of
the District Just now think
they are being taxed too high"
It is significant here to note that the
half f-and-half plan was not changed at
that time. In 1921 the principle of def
Mite proportionate contribution was re-
aftirmed, although the percentage rela-
ton was changed from $3.50 to go per
cent from the District and 40 per cent
from the United States. So far as sub
stantive law Is concerned, the definite
proportion rule has never been repealed,
The lump-sum practice having been in
augrated by the process OF Q rider on
he appCuQRaa*icn hill,, :.