Evening star., 1938-02-20
Clear Understanding and
Straight Thinking Required.

thinking. This is particularly true
in the case Of the intricate prob
lem Of fair and equitable taxation.
A number OF incidents during the
hearing Of the Fiscal Affairs SUBJ
committee OF the House District
Committee indicate such an ap-
proach to be lacking. A striking ex-
ample Of this occurred during one
of the sessions Of the week.
During the hearing on Wednes-
day the chairman Of the subcom-
miutee announced that the commit
tee did not propose to allow the
Commissioners to flx the tax rate
on real estate for two reasons.
First, he said, it has been history
that the Commissioner never vol
unfairly raised the tax rate. Sec
ond, he declared. II the Commits
sioners were allowed to fix the rate
the question Of their authority to
do 50 might be contested in the
courts, and that might be q very
close question. II the rate Is
written in the bill, he argued, the
tax rate cannot be taken to the
courts.
Under existing law the Commits
sioners are empowered and required
to annually AK the tax rate on real
and personal property subject to
taxation. There Is a minimum linz
itation Of flve-tenths OF / per cent
on Intangible personal property
which may be increased by the
Commissioners. in their discretion.
to any rate not in excess OF the
rate imposed on real estate. This
law with some notifications has
been on the statute books since
1922.
From 1895 through 1920 the tax
rate was fixed by law at $l.5O on
a two-thirds' value assessment. For
the year 1921 the Commissioners
under the authority of Congress
fixed the rate Of $l95 on the two
thirds valuation. In 1892 the rate
was reduced to Sls2. The de-
termining factor in fixing the rate
was the amount Of the share of
the District in the budget as ap-
propriated by Congress and re-
quired by the terms Of the law.
In the fiscal year 1923 the as
sessment law was changed requir-
ing the assessment Of real estate
at full value and this permitted
the Commissioners to reduce the
rate to $l.30. The rate was re-
duced to $120 for 1924, but in
1925 went to S140. The 1925 rate
was $l.70 and the 1927 rate $180.
From 1928 through 1888 the rate
stood at $l.70. For 1884 the Com
missioners reduced the rate to $1.50
while a member Of the House of
Representatives insisted that 1t be
reduced to sl20 This rate of
sl.5O continued through 1887, when
superseded by the present rate OF
SITS, which was fixed by the rev.
enue act of 1887.
Throughout the many years
during which the Commissioners
f1xed the rate their authority to
perform this administrative func-
ton was never challenged In the
courts nor was there ever any sug-
gestion that it be questioned. In
the language Of the act the Com
missioners were required to fix such
rate ''as will, when added to the
other taxes and revenues OF the
District, produce money enough to
enable the District to pay promptly
and in full all sums directed by
Congress to be paid by the District
and for which appropriation has
been duly made" See District
Code, page 245. paragraph sSl.
Serving the Nations Capital
A Congressional Duty.
ONE Of the knotty problems with
which the civic groups have
struggled for long years Is that Of
arousing the rank and file Of men,
bers of the Senate and House Of
Representatives to take an active
interest in the District and seeing
to it that this voteless and unrepre-
sented community be given the
same consideration as If inhabited
by their own constituents. Such
fond hopes have been based upon
the assumption that the Constitu-
ton, in giving the Congress the
power to exercise exclusive leeis-
lation over the seat of the Govern
ment Of the United States, imposed
duty and a responsibility on
every member Of both houses of the
Congress. The impression has pre-
vailed that the salaries and per-
quisites of members of the House
and the Senate were for all con-
stitutional services rendered.
whether to the Nation at large or
to that limited National Capital
over which the Congress has ex-
elusive legislative power.
1t has 80 developed through the
course Of the years, and in fact
almost from the beginning, that
many Of these legislators take no
interest in the part of their Job
having to do with the District of
Columbia. Many fine men and
women in Congress have given of
their time and best effort In rem
dering this patriotic service. This
they have done as conscientious
legislators. As mere politicians and
omceholders they might have been
Influenced by the fact that no DO
litical capital could be built up
through service to the Distriet
upon whose votelessness they could
not depend for reelection. District
residents, while appreciative Of the
active interest of such patriots.
have never considered that this
service to the Nations Capital was
. service gratis.
There are some in Congress at
the present time who appear to
regard any time given to District
business as service rendered gratis.
This Is entirely erroneous. It Is no
condescension for a member Of the
Congress to do the very things for
which he was elected.
In this connection it Is of in
terest to note that the Diatric.