Evening star., 1936-05-27

not equitably be compared with what
Baltimoreans pay for expenditures in
Baltimore plus what they pay as
Marylanders for the maintenance Of
q sovereign State and for expenditure
in that State.
One might as well inject into the
comparison of city burdens a con-
sideration of what the Baltimorean
pays In national taxes as an Amer
lean, for expenditure on account Of
the United States, including Balti-
more.
In other words, the taxes that the
Baltimorean pays as Marylander or
as an American have nothing to do
with the city calculations and COM
parsons. in the different cases there
are net the same persons contribut-
ing. rot the same area within which
expenditures are made and. not the
same beneficiaries Of these expendi-
| lures.
Baltimore taxes are paid by Balti-
m0reans only and are spent in Bal
timore only. The MaryIanders who
are in Baltimore contribute State
taxes in common with thOusa nds out
side of Baltimore to be spent, not in
| Baltimore, but in all Maryland.
Washington has not the benefit of
| outside contributions to q State tax
in the enjoyment of which 1t particle
pates. 1t has no State relations or
privileges or benefits.
It has been contended that the
Washingtonian receives the same ben
efits through his city government
alone that are enjoyed by the resi-
dents of other cities through their
| city, county and State governments
and that the WaShingtonian's city
tax should equal the combined city.
| county and State taxes of residents
| of other cities.
No State Tax Since No State Benefits.
What are the benefits enjoyed by
| the citizen of a State which consti-
tute the real consideration for the
State taxes which he pays? If he
lives in a large city of the State, is
it the driblet of State expenditures
which the counties permit to get
through to the city? No. The State
tax which he pays is essential to his
status as citizen of a State and to
his enjoyment as such citizen of
political and judicial rights of in
estimable value and Of large finan-
cial benefits.
joyed by Washington?
State taxes are paid that one may
enjoy with thousands outside of ones
home city the privileges and benefits
Of citizens of State, including rep
resentation in Congress and the Elec-
toral College and in State Legis-
lature, a recognized status in the
United States Supreme Court and the
financial benefits which come from
enjoyment of the land grants, boun-
ties, and so forth, which the Nation
has lavished upon the States.
The payment Of taxes as the citi-
zen Of State gives the taxpayer his
proportionate share in these financial
benefits. The WashingtOnian enjoys
no part in these grants, bounties and
benefits as citizen of a State. Why
should he pay or have charged
against him as part of his equitable
tax burden the taxes which are Incl
dental to the status Of State citizens
and which are one condition of the
enjoyment Of these financial benefits?
The Washingtonian has none Of
these political or judicial rights or
privileges. Why should his fair tax
burden be held to include what the
State citizen pays in connection with
the actual enjoyment Of these In.
alienable rights, privileges and bene-
ftsc
Bears State Burdens. But No
State Benefits.
The proposition carries out the old
idea that Washington Is to be viewed
as State when burdens are imposed
and not viewed as State but for
gotten as II nonexistent when benefits
or privileges or rights are to be con-
ferred. The District has been pro-
nounced State under a treaty with
France - construction conferrins
privileges on aliens, but not q State
under the Constitution, whose peo-
pie can sue, either as State citizens
or as aliens, in the Federal courts.
The District Is State when direct
taxes are to be collected. but not a
State when Representatives are ap-
portioned, though the Constitution
couples the two things. The District
Is not a State to make and carry out
through State Legislature laws for
its own benefit, but II Is now re-
preached as a State because 1t escapes
the tax burden incident to the exer-
else Of this privilege of State. The
District is not to be State to enjoy
any Of the political. judicial and
financial benefits. privileges and
rights Of State, but is to be q State
to the extent that the equitable tax
burden Of its people, in comparison
with the tax burden Of other Ameri-
cans. must be figured to include con-
sideration of State taxes.
The District Is remembered as
among the States when national in
ternal revenue taxes are collected, but
has been forgotten as completely as
I II non-eXistent when the Nation has
distributed grants, subsidies, bounties,
etc, to the value of hundreds of mil
lions of dollars to the States, though
the District has contributed in ma
tional taxes from which these dona-
tions are paid more money than is
contributed by any one of nearly half
of the States of the Union and more
than nine of the States combined.
No Podsnappery.
Uncle Sam as Mr.. Podsnap waves
the District out of remembrance and