Evening star. [volume] (Washington, D.C.) 1854-1972, 1957-06-14

receipts and vehicle registra-
tions. The District also has the
cigarette tax, which Prince
Georges County doesn't Mont
gomery does). But Maryland's
general sales tax includes ciga-
rettes. which the District does
not.
The basic District and Mary
land sales taxes are both 2 per
cent. but Maryland, unlike the
District. exempts food and res
taurant meals, and the District
also has a special 3 per cent levy
on transient hotel accommoda-
lions. The District tax also
starts lower-at IA cents, COM
pared with 81 cents.
On income tax, the District
allows smaller exemptions for
dependents, except spouses, and
computes the tax at a higher
rate, although Maryland is
tougher on unearned income.
Gas Taxes on Par
The District and Maryland are
on a par on gasoline and vehicle
excise levies. The District trails
Montgomery County on real
estate. ! Mr.. Back today said a
rehabilitation indicates the Dis
trict trails Prince Georges real
estate levies slightly. too. Earlier,
he had classified the latter two
about on a par.
Nearby Virginia.-The District
hs much heavier tax rates on
n ] estate and higher vehicle
\ egiStration fees; and Virginia
lacks entirely levies on sales and
cigarettes and a motor vehicle
and trailer excise tax.
On income tax, however, Vir-
ginia allows much smaller ex.
emptions (only 5000 than either
the District or Maryland for
dependents and also charges a
higher rate.
On personal property, the Back
study said it did not have an
adequate basis for comparison.
The tax includes, in Virginia,
automobiles and household fur.
nishingS, not covered in the Dis
trict or Maryland personal prop
erty levies, and Mr.. Back said
it probably is higher than the
Districts.
The assessor said he didn't
know whether the Districts util-
ity receipts tax exceeds Virginias
or not. On gasoline, the basic
Virginia tax of 6 cents a gall
lon is the same as that in both
the District and Maryland. but
recently a special Virginia q
cent surtax has been sslded for
property carriers" (trucks), Mr..
Back pointed out.
Mr.. Back said he did not think
there was much difference in
corporation taxes in the three
jurisdictions. Insurance taxes in
three areas, according to the
study. also are apparently SINH.
lar. Neither Maryland nor Vir-
glnia has any tax equivalent to
the Districts unincorporated
business and bank taxes "as
SUCH" the report said.
Income Levies Checked
The assessor said his staff had
made some checks on its indi-
vidual income tax comparisons
by working out the taxes of
some typical families. While
the results varied, they bore out
the general conclusion that the
District ranks ahead of Mary
land but behind Virginia in in
come tax rates. he said.
He gave these samples:
Married man, two children.
income of $4,000 with standard
$500 personal deduction and or
binary exemptions-District tax.
S38; Maryland, $26; Virginia,
$42.
Same with income Of $4,000
District tax. $40; Maryland,
$l26; Virginia. $225.
Same with income of $4,000
and $1,000 standard deduction
District tax. 1910; Maryland,
$2l6; Virginia, $3.50.
Single man, no dependents.
with income of $5.0O0-District
tax, $88; Maryland, STA: vir-
ginia. SIS.
Same with $4,000 income
District tax. $3.50: Maryland,
$l84; Virginia, $295.
Mr.. Back emphasized that his
study was not a conclusive" one
and said he would like to see a
more thorough analysis carried
out.