Evening star., 1934-05-13

tions, demonstrated by table Of the
latest figures obtainable. the fact, as
he put it, that no favoritism Is being
shown the citizens Of the District Of
Columbia In their present real estate
tax and they are receiving, in this
regard, fair treatment"
As an answer to criticism Of the
Districts low tax rate (Which, Of
couse. Is meaningless unless coupled
with the high assessments here) Mr..
Richards demonstration was, as usual,
forceful and effective. It showed that
Washington's per capita real estate
tax burden Of $35,05 exceeds the
average per capita Of the cities COM
pared (when New York City's extra
ordinarily high figure is not included
In the comparison) and when State
taxes and county taxes are. correctly,
eliminated from the comparison.
When the total figures are included
Washington's per capita Is slightly
below the average.
Assessor Richards, fairly enough,
made comparisons that eliminated
State and county taxes as well as
included these taxes. But, as Sena-
tor Thomas pointed out, none Of the
benefits of State and county taxes
are received in washington.
Elimination of State Taxes.
In previous discussions of this sub
ject the point has been made by
Washingtonians that in comparing
city taxes, State taxes should be ex-
Guided from the comparisons Of city
tax burdens. Taxes to be equitably
compared should be paid by contrib
utors substantially in the same area.
to be distributed to beneficiarieS in
the same area. In the light of this
principle municipal and State taxes
are as wide apart as the poles, being
separate and distinct in personnel Of
contributors, in purpose OF creation,
in scope and area Of distribution.
Washington. as Senator Thomas
pointed out, does not receive the
benefits that accompany State citizen
ship. 1t should not be figured as as
suming the burdens which compen-
safe for these benefits
Large cities dominate or include
the counties containing them. In the
case Of large cities 1t Is fair to con-
slider county taxes as we'll as city
taxes. In substance, the county tax
is often a part of the city tax. Tax
payers, beneflciaries and the area for
the collection and distribution Of
taxes are often the same.
City and State Taxes.
But the city tax sometimes in
cluding the county taxi and the
State tax are as far apart as the poles
They are separate and distinct in
personnel of contributors. in purpose
Of creation, in scope and area Of dis
tribution.
II the comparison, for instance, is
between Washington and Baltimore
there should equitably be compared
what Washingtonians pay for expen-
diture in Washington and what Balti-
rnoreans pay for expenditure in Balti-
more. What Washingtonians pay for
expenditure in Washington cannot
equitabIy be compared with what
Baltimoreans pay for expenditure In
Baltimore plus what they pay as
Marylanders for the maintenance Of
4 sovereign State and for expenditure
in that State.
One might as well inject into the
comparison Of city burdens c0nsid-
Grafton of what the Baltimorean pays
in national taxes as an American for
expenditure on account Of the United
States, including Baltimore.
- that the
Baltimorean pays as = Marylander or
as an American have nothing to do
with city calculations and compari-
sons. In the different cases there are
not the same persons contributing,
not the same area within which ex-
penditures are made, and not the
same beneficiaries Of these expendi-
lures.
Baltimore taxes are paid by Balti-
moreans only, and are spent in Balti-
more only. The Marylanders who are
common with thousands outside OF
Baltimore, to be spent not In Balti-
more but in all Maryland. Washing
ton has not the benefit Of outside con-
tributions to . State tax in the enjoy
ment Of which 1t participates. 1t has
no State relations or privileges or
benefits.
No Benefits From State Taxes.
Senator Thomas suggested tnat
Washington receives no benefits from
State taxes.
What are some Of these benefits'
Citizenship, including representation
in Congress and the electoral college
and in a State Legislature, recog-
nized status in the United State Su-
preme Court and the financial bene-
fits which come from enjoyment OF
the land grants. bounties. etc, which
the National Government has Law
ished upon the States.
Land grants amount to some 1885,
524. .723 acres. The bounties run into
the billions The Washingtonian has
none of the political or judicial
rights or privileges enjoyed by
the citizen of the State, and his
share Of the bounties-even under the
generous departures which mark the
New Deal in direct relief-are not
comparable with those enjoyed by the
States.
When Washington Is part Of State
and enjoys the expenditure within 1t
of its due share of the State fund to
which thousands of State citizens
outside its limits contribute. then the
inclusion of State tax in comparison
of city tax burdens would be appro-
pirate, When Washingtonians are
like Baltimoreans. Marylanders again.
with all the Marylander's rights and
privileges as q citizen of State. it
will be time to charge against the
Washingtonian in comparison with
the Baltimorean the State tax which
the latter pays, not as Baltimorean
but as q Marylander.
Debt Payments Not Comparable.
The comparative figures introduced
by Assessor Richards before the Sem
ate subcommittee included that part Of
city tax burdens represented in inter-
est and refunding payment for munic-
ipal Indebtedness. Through his ques-
tioning of the assessor, Senator Thomas