Evening star., 1932-05-20

to the amount of $56,316,91322, and
that the assessed value of this property
was S47,023, 900.
In other words" he said, "the two
governments are constantly reducing
the taxable property, and that Is due
to the fact that this Is the National
Capital. It was one of the reasons for
the original decision of Congress in
1878. establishing the half-and-half
law"
Chairman Bingham asked Mr.. Cola
day to comment on the contention OF
District Assessor Richards that the Dis
trict does not lose, in the end, from
purchases of property by the Govern
ment, because the property owners who
sell their property build other taxable
improvements on other sites.
Declared Erroneous.
Mr.. Colladay declared that Is an er-
roneous impression. There may be a
few individual cases, he said. where ex-
pensive improvements are erected else
where, but he emphasized that the
value of the land acquired by the Gov
ernment Is gone forever from the tax
books.
"The building may be duplicated"
he said, but the land is gone from the
standpoint of taxation"
And" Senator Bingham observed,
there is just so much land area in the
District which cannot be added to as
in other cities"
There never will be any extension
here" the witness agreed. The idea
of getting back the original area OF
the District from Virginia is a mere
dream"
Mr.. Colladay then cited three com.
paratively recent sales OF large hotel
and apartment properties, In wnicn' ne
said. the sale prices were far below the
assessed valuations.
II don't say those properties Will not
turn over for more money In resale
some time, but 1t won't be within the
next three or four years"
The spokesman for the Citizens Joint
Committee next cited newspaper clp-
pings and other forms of evidence that
taxpayers all over the country are com
planning against increased taxes Tor
State and local purposes.
CITY Economically Managed.
Mr. Colladay reminded the committee
that, in comparing taxation here and
elsewhere, 1t must be remembered tnat
Washington is one of the two most
Economically managed cities in the
country. the other being Milwaukee. He
stressed the fact that Washington has
no bonded debt, whereas other cities
have large interest payments on bond
ed indebtedness. He also emphasized
that other cities, enjoying the advan-
tages of statehood, which is absent In
Washington, have State taxes IN their
total tax burden. In some cities, he
declared waste and extravaganza enter
| into the tax situation and that this
factor does not exist in Washington.
Mr.. Colladay asserted that the fig
| ures presented in the Mapes report are
! not accurate. He challenged several
specific statements in the Mapes re-
port, including the claim that 1000
| property in Washington would pay less
| tax than the lowest tax rate OF the
other cities used for purposes of COM
pariSon by that committee.
The witness declared that the per
capita basis furnishes the real test
of comparative tax burdens, but that
the Mapes Committee characterized
this basis as not reliable.
Leads In Assessed Valuation.
He presented tables to show that
on the per capita basis Washington Is
at the top of the list in assessed valua-
| ton of property.
| He demonstrated that, by taking the
| figures in the Mapes report and apply
ing the per capita test to them, Wash
ington has a total per capita tax levy
Of S55.21. which exceeds IL Of the cities
exactly half-of those with which II
Is compared.
When interest payments, which dc
not represent a proper factor in the
comparison of current" city mainten-
| ance cost. were deducted from the other
cities, Washington's per capita exceeded
| Is Of the % cities; when the State
tax and the payments for interest on
Indebtedness were deducted. Washing
toms per capita exceeded 16 OF the q
cities with which it was compared.
| Mr.. Colladay quoted from another
statement of the Mapes Committet
| that it did not desire to place any
undue burden on the people of the
District, but, on the contrary, pre-
ferred to err on the side Of liberality
in view of the peculiar governmental
set-up here.
Pointing to the statistics presented
by the citizens Of Washington as u
their present relatively high tar
| the Senate would ask the House te
make good its expressed desire not te
place an undue burden on the city.
The witness next read the statement
in which the Mapes Committee saic
that for the present, at least
the Federal Government should con.
tinue to contribute something towarc
the expenses of, the District, the
Capital City Of the Nation; that to dc
so is perhaps wise public policy and ir
of the country, but, with the constantly
/ increasing values of privately owned
property within the District. 1t be-