Evening star., 1932-05-23


trict appropriations by the Citizens
Joint Committee on Fiscal Relations
BetUeen the United States and the
District. These tables Shoued Wash
ington'S relatively high tar burden
among cities OF the United States.
"ABLES submitted by the Joint
Citizens Committee on Fiscal
Relations Between the United
i States and the District of Co.
lumbia to the Senate Subcom-
nittee on District Appropriations dem
onstrated Washingtons high standing
in total tax burden among the sixty
four cities of the United States exceed
ing 125,000 in population. When the
comparison is reduced to six cities
nearby Baltimore, largest city sin Mary
land: Richmond, the capital of adjacent
Virginia: New orleans, metropolis Of
the South and largest city OF Louisiana;
Minneapolis, largest city Of Minnesota
Minneapolis and New Orleans being
the closest cities in population to Wash
ington): st. Louis, larger than Wash
ington, largest city in Missouri, and In
dianapolis, smaller than Washington,
largest city in Indiana-the comparison
is more sharply outlined. As explained
in the preceding article Of this series,
it should be sufficient to demonstrate
that Washingtons tax burden is high
in relation to those in these cities. 1t
should be sufficient to show that the
local taxpayer in Washington is ade-
uuately taxed when his local taxes are
heavier than the local taxes OF the
property owner in Baltimore, Richmond,
New orleans, Minneapolis, st. Louis and
Indianapolis.
Through additional tables. discussed
in this article, the Citizens Joint Com
mittee elaborated the comparison be-
tween these cities by making an an
alysis of their expenditures according to
functions of government.
Table XI of the volume Of tables pre-
pared by the Citizens Joint COMMITTEE
is not reproduced here because OF It's
size. but by consulting the table on TINS
page. for convenience labeled Table l
(appearing in the volume OF tables as
No. KID. one gains an idea OF its form
and content. This Table l applles, IN
condensed form, the same comparison 10
three cities that is applied to the seven
mentioned above and which IS SHOWN IN
the Joint Committees Table XXI.
Comparing Municipal Expenses.
How do municipal expenses In
Washington compare with munlcipai
expenses in the six cities with which IL
is compared? Municipal expense, as
the word is here used, includes the cost,
other than interest, from which no per
manent or subsequently convertible
value is received and which increases
liabilities without increasing assets.
These are the current maintenance ex-
nenses of the municipality. In the
snirit of this definition, cost OF pubhc
service enterprises should be omitted
from these expenses, since the expenses
are more than offset by the earnings
of public service enterprises. interest,"
on CITY Indebtedness should be omitted,
because such Indebtedness represents
benefits to be enjoyed in the future,
VARYING greatly as between cltles 10 an
extent that makes comparisons OF tax
burdens, including interest payments
misleading. c..
as current maintenance goes, are pe-
tween fetal and per capita expenditures
for expenses of general departments.
Excess of Per Capita Expenses.
In comparison between such ex,
penses in the seven cities mentioned
above it is shown that the total ex-
nenses of general departments OF gov
vernment in Washington in 1880 were
san sgt oO4. an amount less by $2,572,-
Sol than the same figure for st. LOUIS;
less bv 81 ,991, ,225 than the same tlgure
for Baltimore, but greater by SlO,O0O,-
600 than for Minneapolis; by more
than $17,O00000 for New Orleans. by
more than s16,OO0,o00 for Indianapolis
pnd hy move than S24000, 900 for Rich
mond. Washington has the highest
per capita, S62.94, OF general depart
ment expense of all the six cities
St. Louis, $40.43; Baltimore, s4O.37;
Minneapolis, s43;o6; New Orleans
s27 go: indianapolis, $39.63; Richmond,
5000 The average per capita ex-
pense for general departments in these
cities is $41.72, figure that Washing
tons per capita exceeds by $2l %.
Washington's expenditures for Pro-
lection to Life and Property are ex-
ceeded only by Baltimore and st. Louis,
and exceed the average expenditure
under this classification by $1,300,31S
Washington's per capita expense for
protection to life and property. 1882,
exceeds that of any other city COM
pared. In St. Louis it is $9.81; Balti-
more, s9.51: Minneapolis, 1925; New
orleans, $7.99; Indianapolis, 1892, and
Richmond, $6.68. Washington's per
capita expenditure of $12.32 Is to be
compared with the average per capita
expenditure in the other cities OF $9.13.
High Cost of d. C. Highways.
The total expense of Washington
highways exceeds that OF all cities ex-
cept Baltimore, which IN 1880 spent
S609,43 more than Washington. But
Washington's highway expenditure OF
1884 per capita is far in excess OF that
of any other city-the per capita com.
parsons being S291 for st. Louis; $4.70
for Baltimore; S423 for Minneapolis;
So. Is for New orleans; $310 for Indian
apolis and $3.15 for Richmond. The
average per capita expenditure for the
cities is 1892, which Washington ex-
ceeds by $2.62.
Washington's total expenditures un-
der Charities, Hospitals and Correc-
tions" is the highest among the cities
with which it is compared. Its per
capita of $8.98 is more than twice as
great at the next highest, $3.66 for St.
Louis. The other per capita expendi-
lures are shown to be $3.50 for Balti-
more; $2.48 for Minneapolis; 81 cents
for New Orleans; $231 for Indianapolis
and S1.52 for Richmond. The average
for these cities is $3.36, which is ex-
ceeded by $5.62 in Washington's $8.98.
High Per Capita School Expense.
st. Louis and Baltimore exceed WASH
ingtons expenditures on schools, but in
per capita expenditure Washington's
$I8.77 is higher than that of any other
city compared, the others being $14 .06 for
St Jou's; .,lss 80 -,-imIEs. ----z