Evening star., 1932-05-23

II one really sought the standard of
adequate and fair INSTRUMENTATION
that permitted worthwhile public i'm
provements, healthy maintenance of
necessary public institutions. such as
schools and libraries, adequate carrying
on Of such necessary functions of gov
eminent as the provision of good high
ways, recreational areas, water service,
etc.-the proper course would be to
search out the city where these things
are well done. where there is an ab-
sence of graft. and where the people
are not groaning under an abusive sys-
TEN of exorbitant taxation, but are en-
joying the fruits of wise and efficient
expenditure. The standard there found
would be modified by population and
generally applied.
One city, not twenty-five or sixty
four, would be enough for comparison.
The Citizens Joint Committee. in its
tabular comparisons, has made no pre-
tense of searching for the model, fair,
tax burden.
1t has compared Washington's tax
levies, IN various forms, and in totals
and per capitas, with sixty-three of the
largest cities in the United States-all
those exceeding 125,000 in population.
Washington Is Not Undertaxed.
It has shown that Washington can
not be charged with escaping fair tax
alton when its property is so thoroughly
assessed that in total it exceeds larger
industrial cities. and in per capita it
exceeds all of them.
1t has shown that Washington is not
undertaXed when its real estate tax
levy exceeds 80 of the 63 cities with
which it is compared.
1t has shown that Washington is not
undertaxed when its total tax levy per
capita is greater than SO of the 63
cities with which it is compared
1t has shown that when the COM
parison of municipal tax levies per
capita is made on the basis of current
city maintenance as it should be. Wash
ington's per capita is higher than 54
OF the 50 cities with which it Is COM
pared.
1t has shown that when the COM
parison Is narrowed to those cities
which by location, population and repu-
tation become representative munich
palitieS, lending themselves to such a
comparison with Washington, this city S
total tax burden, expressed in per
capitas and compared on the basis of
current city maintenance, exceeds all
OF them by a large margin. Such a
showing. of course, would be impossible
If Washington was undertaxed.
1t has broadened the comparison and
made available for study q table that
sets up side by side the expenditures
IN Washington and in the six other
cities under the various functional
classifcations Of municipal government,
and has shown the excessive expendi-
lures that are necessary in Washington
-excesses that are shown both in
terms OF total and per capitas-be-
cause washington Is the Nations Cap
ital
It has narrowed the comparison to
show the marked difference between
the expenditures for current city main
tenance that are necessary in WASH
ington and that are necessary in the
two cities nearest to Washington in
population.
1t has narrowed the comparison to
permit detailed study of total tax levies
In these three cities closely approxi-
mating each other in size. And it has
shown that Wasnington's total tax
levies are far greater in amount than
its small excess of population would
justify under any misunderstanding
the condition which exists, and which
makes this the Capital City of the
Nation.
The case for Washington might be
rested on the conclusive showing that
when Washington's taxes exceed those
OF the two cities that are nearest in
size, washington is adequately taxed.
But there are other considerations
that should be given to the compare
sons. Washington's real burden of tax
alton cannot properly or equitably be
weighed in comparison with the tax
burdens Of Independent, self-supporting
cities Of the Nation until there has
been adequate study Of the special,
modifying factors that are peculiar to
this city alone.
These viii be discussed In the nexs
article Of this serias.