Evening star., 1938-12-08

ernment which taxes him, makes all
laws for him and sends him to war
When the power involved in this
vital right is won, the campaign for
financial equity and for the salts
faction of every other wholesome
need of the District will be wonder
fully strengthened.
In fighting over forms of new
taxation to meet the deficit be-
tween the Districts income and out
go, let us not forget to contend Wig
orously and persistently for equita-
BILE increase of the National Gov
ernment's allotment of the Districts S
national tax money to municipal
uses with the result of lessening
Washington's heavy local tax bur-
den and of rendering unnecessary
oppressive new taxes.
Obligation Summarized.
"In this connection the obligation
of the Nation toward the District
may be summarized as follows:
q. The obligation of the United
States as an untaXed property
owner.
The obligation first thought Of by
the average American is based upon
the large percentage of District area
with improvements, held by the Ma
tional Government exempt from
taxation, to the cost of the expensive
maintenance of which the District
taxpayers contribute both in ma
tional and local taxes.
Some base this obligation:
"(a Upon calculation of hypo-
thetical tax which would be paid by
the National Government if it were
assessed and taxed upon its property
like privately owned real estate. Ac-
tual taxation is not proposed, but
an equitable payment in lieu of tax
alton.
"(b) Others use the same figures
of national ownership to demon
strate national obligation to make
equitable and substantial payment
in consideration solely of the exten-
sive area and great value of national
property stricken from the tax roll
and held exempt from taxation, and
Of the injury to the District from
such excessive exemptions.
Assessor Richards, in Office in
1884, showed that in that year the
total exempt property in Washing
ton was slightly less than 40 per
cent of the total of taxable and eX-
empt property-whereas similar ex-
emptions in other cities averaged
less than per cent of that total
United States property exempt
$3.50 ,000,000) was found in 1884 to
be about so per cent of the taxable
real estate (s1,13O,0OO, ,OO0) in Wash
ington.
"If the assessed $55O,0OO,O0 OF
Federal-owned real estate in the
District were imagined to be taxed
like privately owned property, at
the $150 rate (Which then pre-
vailed, that item alone would sug-
gest in equity a lump sum of $8,-
25O,0OO.
New Estimates Complete.
'"The District assessor last year
193D completed new estimates OF
the amount Of tax-exempt Federal
property holdings in the District
and of the total value of taxable
property. These figures show that
between 1894 and 1867 the proper
ty owned by the United States and
tax exempt increased from approx
mately $550,O00,000 to $649, ,728, 1853
while the total of taxable property
decreased from $1,168, ,252 ,22O to ST.
144,457,153. Substituting the figures
OF 1867 for those of 1884, the
equitable lump sum payment in lieu
of taxation would obviously be large
ly increased from $8,25O,000.
Meanwhile the taxable area with
in the city limits is steadily and in
some years largely decreased by con-
demnation or purchase of privately
owned land and Improvements for
public tax-exempt purposes. When
Q steadily decreasing fraction of q
city's area must bear the burden of
a steadily increasing tax, largely to
meet the fast-mounting expenses of
a great and growing modern CAPT.
tai, an excessive tax burden Is in
evitable.
"The area of Government-owned
property considered under the Sec
ond head is greater than under the
first. For example, it includes the
very wide streets of the original city,
which of course do not enter into
consideration in the hypothetical tax
of Government property, but which
are owned in fee simple by the Ma
ton and are a factor in decreasing
the taxable area.
"The Nation retained in streets,
reservations and donated lots about
flve-sevenths Of the area of the
original city of Washington, lying
south Of old Boundary street, now
Florida avenue. Not half Of this
original city remained taxable. The
practical result of Withholding from
taxation an excessively large area
Of streets and avenues to be opened
and improved by the taxpayers who
owned the remaining taxed fraction
of the city's area Is strikingly pic
tured by imagining Washington S
81 .f,}n n 4,i J Il,