Evening star., 1932-05-22
The Local Tax Burden.

| Will be fOund the nrst OF seIieo VI
articles describing the comparative tax
data submitted to the Senate Suocom-
!! nittee on District Appropriations last
week by the Citizens Joint c.. rnittee
on Fiscal Relations between the United
States and the District Of Columbia.
In this and subsequent articles the claim
that Washington is undertaxed-that
claim underlying House action IN re-
ducing the Federal contribution by So
600, ,000-is refuted and by general ana
detailed comparisons of actual omclai
figures, not guesses or estimates
shown to be untrue.
Washington is the only city In the
United States-perhaps, in the Wnole
OF this wide world-where statement
that its taxes are low denotes species
of condemnation and even vnincaton,
for the statement is made in the spirit
of plastering the local community with
the stigma of tax dodging. In the heat
of the controversy over fiscal relations,
the impression gains easy ascenoancy
that the desideratum Of the average
American community is TO fasten about
its neck q yoke of taxation under which
the taxpayers may groan in exquisite
agony. And some recent comparisons
of tax burdens would invite the aSsump-
ton that Washington's legislators have
fallen short Of the standard OF efnclens
government by not having hoisted the
burden of local taxation to the highest
mark in America.
The Citizens Joint Committee has
demonstrated by various tests tnat
Washington is not undertaxed Tne
local tax burden Is even higher than
that which exists in comparable cities
Washingtons tax burden Is not low
when its per capita assessed valuation
of property exceeds that Of every one
of the SO cities in the United States
of more than l25,00o population.
washingtons tax burden is not low
when its per capita real estate tax levy
exceeds that of 81 Of the So cities with
which it is compared.
Washington's tax burden is not low
when its per capita total tax levy ex-
ceeds that of 80 of these cities.
Washington's tax burden Is not low
when its per capita total municipal tax
levy. compared on the basis OF current
city maintenance exceeds 81 OF the os
cities.
still more untenable becomes the
charge that washington Is under
taxed when receipts from taxes and ex-
penditures for maintenance OF munlc-
ipaI functions are compared as between
Washington and six representative
American cities-Baltimore the nearest
large city and the largest city IN ad-
iacent Maryland; Richmond, the capi-
tai of adjacent Virginia; New Orleans
the metropolis of the South" and
largest city of Louisiana; Minneapolis
largest city Of Minnesota, New orleans
and Minneapolis closely approximating
washington in population; st. LOUIS
one of the largest cities of the Middle
| West and largest city in Missouri; In
dianapolis, largest city in Indiana.
Washington is not undertaxed wnen
its per capita tax levy, compared on
the basis of current city maintenance,
is far in excess of any Of these repre-
sentative cities.
Washington is not undertaxed when
its per capita total taxes (includins spe-
cial assessments are greater than that
Of any of these cities.
Washington is not undertaxed when
its property assessment is about twice as
great as the combined property assess
ments of the two cities which are nearest
TO 1t in population-Minneapolis and
New Orleans; when its total tax levy
exceeds the total tax levy Of each Of
these cities; when its total taxes and
special assessments are more than
"a 900 900 in excess Of the city nearest
in population, Minneapolis, and more
than $11 900 900 in excess Of the city
that is next nearest, New Orleans.
Washingtons extraordinary expendi- |
lures TO maintain municipal functions, |
by reason of the fact that this is the
National Capital, are adequately demon |
strated when its per capita expenditure !
on general departments is shown to be |
far in excess Of that of the six cities
with which it is compared; when in
practically every function Of Govern
ment its per capita expenditures are
higher than in the representative cities
with which it is compared.
1t should not be necessary TO show
that Washington's tax burden is high |
by comparing it with every large city
Of the United States. But that has been
done.
1t should be suticient to show that
WaShington's tax burden, as measured
by actual, total figures, Is approximately
the same as the cities that are nearest
in population. Such comparison has
been made, and the result Is not 10
indicate an approximate equality Of
taxation between Washington and its
nearest neighbors in point Of popula-
ton, but to show Washington as head
and shoulders above them.
The effort should be to lower local
taxes to the point where the burden
would be more in keeping with the
size and the nature of this dependent
| community of taxpayers, denied the
right to participate in the government
which taxes them. The effort should |
be to lower the tax burden TO the level
Of efficiently governed, well managed
and representative municipalities.
Sherlock Holmes is hard TO duplicate
IL, raaI ne b,,t bat eJnnk old y,a rtv F,af