Evening star., 1937-04-12
YOUR TAXES
What You Would Pay and How Under
the Bills Proposed in the House.
Article No. I-Gds Tax Increase.
ESTIMATED YIELD-$2, 900 900.
PURPOSE-To increase existing revenue.
AFFECTS-All who buy gasoline.

curbs and cutters and large portion
of resurfacing work was placed on
the gas funds. Bridge work was added
in 1884 when the entire cost of main
tenance likewise was shifted Street
and Bridge Division salaries were
transferred in 1885 and then came the
cost of condemnations for street ex-
tensions.
One significant aspect of this grad
ual shift OF more burdens to the gaso-
line tax fund is that the Federal
Government, in each case, has been
relieved of its own obligations toward
financial support of the street sys-
tem-an expensive system because Of
the design Of the Capital. The Fed
eral payment to the general fund in
the past went in part, toward street
maintenance and development. AS
the payment was reduced and the
load was shifted to the gasoline tax,
the Federal Government escaped this
special obligation. The Federal Gov
ernment pays no gasoline tax.
Tag Reciprocity Inspired Tax.
A graphic story of how and why
the gas tax was adopted in 1924 is
found in The Star of March 81, 1882,
in discussion Of the old Mapes bill
for a 2-cent boost in the gas tax rate
Back in 1928 there was an issue over
recognition by Maryland of District
automobile tags. Efforts to obtain
tag reciprocity had failed because
Maryland imposed a gasoline tax and
the District did not. Maryland stood
tC lose some Of its potential tax, it
was argued, since Marylanders could
buy tax-free gas here.
Backed by some civic trade and
business organizations, the Com
mlssioners proposed District gas tax
as a means of settling the dispute
The gas tax was put forward as a
substitute for the personal property
tax on automobiles, although the sub
Stitution would mean an increased
tax burden. In addition, the special
gas tax fund was to pay some of the
costs of the highways and, by that
amount, the District would lose the
share of District street costs paid by
the United States. But the proposed
gas tax as substitute tax became an
additional tax. In the end the District
not only got the gas tax but also was
forced to retain the personal property
levy on automobiles. The District had
asked for substitute form of taxa
ton; it got an additional form of
taxation.
The old Bureau of Efficiency made
a study in 1882 of the Mapes bills
of that time for motor vehicle weight
tax and Accent gasoline tax.
Though it disagreed with the tax
paying motorist on numerous points,
it stated The use of the roads and
streets by motor vehicles has caused
increased expenditures that should be
borne by the owners of the motor
vehicles as far as it is reasonably
possible. However, it is only equitable
that the additional or special taxes
levied on the motor vehicle owner
should be used to finance only those
special projects for which he is re-
SECOiioAoiNs am liO Gil
cumstances be diverted to general
revenues. If the general revenues are
not sufficient to provide adequately for
the projects of general public interest,
the deficiency should be met by general
taxes on the community as a whole,
and not by a part of the community
which has already paid it's pro-rata
share Of all forms of general taxation"
Another principle advocated by the
bureau was that the total taxes COL
lected from motorists should not ex-
ceed the amount required for high
way and related projects, with due
allowance for revenue from bene-
flcial assessments against abutting
real property.
(TonorroD's article 1Diu discuss
L Il