Evening Star Newspaper, March 25, 1926, Page 4

IN EQUITY OMIT INTEREST ON DEBT FROM TAX RATE Are Not Our Property Tax Twenty Millions and Per Capita $43.21 High Enough? MUST WE INCREASE OUR $1.70 TAX RATE torial ¢ of The Star + BY THEODORE W. NOYES. ARTICLE IV, So far the standard of measuring comparative tax burdens which we have employed has been the equitably readjusted tax te. But the census authorities and other experts maintain that the more reliuble standard of measuring such burdens is the com- parative tax levy, in gross and per capita. The most of actual hatween ecollected 14 the same size (noting in satisfactory city tax aggregate comparisons burdens are taxes actually approximately Washington's in cities case the abnormally large exemptions from taxation in realty and tangible personalty): or between per capita taxes of different citles, taking into account the peculiar conditions in Washington's case which tend to give #1 a lower per capita than other cities by Increasing the number of non-tax paying residents who figure in the census but not in the tax list. Noting aleo that Washington taxable realty is, through successive government condemnations, stead sing in srea, whereas other progressive cities have doubled even quadrupled their area by annexation between cen- suses. (Los Angeles, Detroit, etc) let us then how closely the showings of comparative tax burdens agree when the tax levy vardstick is used the standard of measure ment instead of the tax rate yardstick. see Aggregate and Per Capita Tax Levies. tax levy in as follows, $14.800,000 1:600.000 The figures of property 000 Novem- 1926 lation 925 canita tax levy. us compare these figures with showings in 1928 of nine of which approximate ashington in size pperty tax lavies—io nd binkton. 1976 vities, Let the cen <. most capitas P53 Per capita property $40.00 4204 Is not Washington's property tax high enough when (in 1926) it raises ' twenty million dollars, only about four millions less than the property revenue (1923) of the greater, richer cities of St. Louis and Balti- re, and when its per capita is aga St. Louis’ nore’ Is taxed enough per eed $ it not when its capita h it is compared? Is not property taxed high enough when fotal tax exceeds in comparison those of Denver, leans and Louisville combined? New Or- Taxation to Pay Interest on Loans. During the World War and immedi- ately thereafter very many American rities indulged al jag, bor- rowing easily ily from our over-rich investol exempt mu- nicipal securities in avoidance of in- rome taxes and surtaxes. Part of this | horrowed money went into useful, per- | manent improvements by which the cities benefited; another part was wasted in extravagance or graft, Con- men, whose y and in wisely borrowed, refused as Washing- ton's legislature to let it borrow at all. It results that the taxpayers of these cities. having enjoved the bene- fit of these loans, are now compelled to tax themselves to pay interest and sinking fund on the loans. and these ftems incr e amount of their property , and of their tax rates, which in 4 way set the, pace for Washington. But why should Washington taxpayers, who have en- Joyed the benefit of no loans, be re- $3L.14 | hose of all of the nine cities | the foregoing | perficial taxpaying equality with other cities to tax itself in the amounts rep- resented by these interest payments, and they should be deducted from the property tax levies of these other | cities and from the corresponding tax | rates in a comparison with Washing- ton. | These outlays for interest on debt are heavy, as for example in 1923: For New Orleans, $2,243,682; Minneapolis, | $2.196,500: Newark, $2,939,866; Balti- I more. $4,843,359; St. Paul. $1,209,507; Providence, $1,146,539, and Denver, | $1,018,875 Deducting Interest From Tax-Rate. The following table shows in its i umn the readjusted tax rates taken from Table I, the per governmental cost payments represented by interest in 1923 in the cent of umn the total readjusted tax rates of 5, less the percentage arplied to interest payments on Indebtedness (1923). It this obviously equitable de- duction is made from all the cities, including Washington, the result shows Washington's readjusted tax rate (15.89) to exceed those of all the cities in the list except two small cities in Ohio, three small cities in Texas, Norfolk and St. Louis. Washington's readjusted tax rate exceeds those of | ten cities in Ohio, including Cleveland and Cincinnati: five cities in Texas, In { cluding San Antonio and Dallas; all the cities of Virginia, except Norfolk, in short, all of the 36 cities on the list except the seven already Indicated. ITABLE 4 OR10 Cleveland Cincinnati Toledo Columbus Total readjusted tax rate, lees percenta Lo oua@saioic.is Spplied o anton pringtield Lakewood 05 ShNBRLoeReDS Newp'rt News Petersburg . Birmingham, Aln, i Little' Rock. Ar Wheeling, W Charleston, W Va SE5223%5 zuoauasa E . Reaumont Galveston Waco 1f Washington's doubly readjusted tax rate (15.44) is used in the compari- sons of the above table and Washing- ton's .7 per cent of interest payment he deducted, 15.33 tax rate results. If this tax rate figure be compared with those of other cities in the table in- stead of the 16.88 rating that is based on the figures of the Municipal Re- view it will be found that 25 of the readjusted tax rates are lower than 15.44 and 11 are higher. The 15.44 rate for Washington exceeds those of nine out of twelve of the Ohio cities, all but one of the seven Virginia cities, four of the eight Texas cities, Provi- dence, R. I.; Birmingham, Ala.; Little Rock, Ark.: Wheeling and Charleston, W. Va., and Winston-Salem, N. C. Dollars of Debt Payment. The following additional table gives, for a reduced number of cities, not only the same showing of readjusted tax rates, but also the amounts in dol- lars and cents paid by these cities for interest on indebtedness in 1923. The interest payments range from six millions_in Cleveland and four millions in Cincinnati to $177,948 for ‘Washington. [TABLE 5.] indebtednesa 1923 Census Report, Cleveland St. Lovig . P 2 Cen 5553 FErY Fer v Rt ERon e £ oL S ERS2335R Homa BB B3 3m et quired to pay on a basis which co- ordinates them in per capita and total payments and in tax rate with cities which are compelled to raise millions in taxes to pay interest? Baltimore, for exampls to tax herself $4,84 to pay in- terest on debt obligations, Baltimore raised in total taxes over 24 millions. 1 the portion of her taxes to he de voted to interest were subtracted, Baltimore's property tax levy to be applied to municipal needs correspond- ing to those of Washington would be sctually less than Washington's total property tax revenue of $20,400.000. In other words, if we omit taxes for interest payments. Washington tax- payers raised in general property tax for municipal maintenance and devel- opment in 18 more than those of the far larger and richer city of Bal- timore in Washington, which s enjoyed the benefit of no loans, should not be re- ui order_to_put itself on a in 1923 had — ask for Horlick’s The ORIGINAL Malted Milk ForlInfants, Invalids, TheAg: Rich milk, combined with extract of choice grains, reduced to powder. Very nourishing, yet 8o easily digested that it is used, with benefit, by ALL AGES, ailing or well. An upbuilding diet for infants, invalids, nursing mothers. Con- venient, Light Nourishment, when faint or hungry. Taken hot, upon retiring, it inducessound, refreshingsleep. Instant- 1y prepared at home—no cooking, £ TRESUR-BOX A Superior Typewriter Paper for the Modern Office Conveniently packed in boxes like illustration that can be readily slipped in the drawer—yet prove easily accessible. Cut in Stock Sises 8x10%¢ 8xl1 I 8%x13 L Plain and legal ruled, also printed with “Copy. second column, and in the third col- [ %A THE EVENING PRESIDENTIAL VOTE IS GRAVE PROBLEN Opponents of Proposed Amendment Say Congress Could Not Organize in Time. This is the Nifth in @ ge proposals (o amend the Constitution of United States afiecting the terms_of Co the President and Vice President. o sizth article will appear in TAe Star tomorror. BY WILL P. KENNEDY. One of the very important results of the pending amendment to change the Constitution would be that a new- ly elected House would decide the election of a President in case of fail- ure of the Electoral College to elect. This is open to the most serious ob- jection on the ground that the House, meeting for the first time on January 4, with only 20 days in which to ballot on the three highest candidates, might be unable to organize promptly or before January 24, the date fixed for commencement of the President's term. This {s not a remote contingency, in view of the recent experience at the beginning of the B8ixty-eighth Con- gress, when the House was deadlock- ed for three days over the election of a Speaker. It {s liable to happen again whenever there should be a third-party group of any considerable Pproportions. Complete Block Possible. Senator Swanson of Virginia said he could see where ‘‘we might have blocs in the Senate and blocs in the House and be unable to elect either a President or Vice President.” Senator Norris himself, in his hear- ing before the House committee and also on the floor of the Senate, ex- pressed the view that the House could meet with the Senate in joint session to count the electoral votes or vote for President In an unorganized state before the election of a Speaker or other officers. He also made the as- tounding statement that the members took the oath of office before the elec- tion of a Speaker and were, therefore, qualified to act. To the suggestion that it might take & month to organize the House, Sei ator Norris replied: ‘*‘The vote on the organization of the House does not come by States. The members are sworn in even before the Speaker is elected; and if you had no Speaker elected, that would not prohibit you from meeting, according to the Con- stitution, after the members had been sworn in. * * ¢ I do not think it would be necessary to have a Speaker or any other officer if the members ‘were sworn Into office."” View Is Mistaken. This is a mistake. It ought to be, if it 18 not, well known that the mem- bers do not take the oath of office until after the Speaker is elected. Section 29 of the Revised Statutes, which was the act of June 1, 1789, provided: “At the first session of Congress after every general election of Representa. tives the cath of office shall be ad- af articles on Borrowing by Bond Issues. Apparently all of the cities in the above list borrowed money in addition to that which they raised in property taxes in order to meet the cost of permanent improvements in addition to current maintenance. Thelr hint to Washington is that our propert; taxpayers of today are paying they should on the 1926 basis at the $1.70 rate, and that if more money is needed beyond that which the Nn{hm supplies it should be raised by a bond issue, in which both of the parties to the Natlonal Capital partnership should rurtldpne; or by advances of the District’s share of these expenses from the Treasury to be repaid with lm:rf;ll.ou in the period between 1900 an 3 romentul cost Total rradjustad tax rats. btedpess HR sented by interest ~ Total readjusted w Per cent of gov- 312% tux rate (1925) X DWSHWDOST N ¢ - > oNDm B3 RSO AD R S RRRDY 900 2 b DT (913 DI 53 oo mideisBen oBERE SRR RNLO DI RIS~ 21 55 payments repre- 3t b i B k3 T T | NG WS STAR, WASHINGTON, ministered by any member of the Ho of Representatives to the Speaker and by the Speaker to all of the members and delegates present and to the clerk, previous to entering upon any other business.” In the procedings of the House at organization the procedure laid down in this old law has always been fol- lowed. The House cannot enter upon any business until it elects a Speaker, who swears in the members. Under the existing plan, the House already is organised in a short session, and the danger of a deadlock by fall- ure promptly to organise is not pres- ent. As Senator Reed of Missouri put it: “The House is then an organized body; it has been in existence for two years, * ¢ ° Under the proposed constitutional amendment a new Con- gress will have assembled, and there will have been an election; but sup- pose the House of Representatives i unable to organize and, therefore, un- able to determine who are prima facle entitled to seats. It is easy enough to conceive of a situation of that kind. < e ¢ We can presume an absolute condition of disorganization. This un- officered body, this wnorganized body of men march into the hall of the House of Representatives, and pro- ceed to vote, and the election may turn on one vote.” Urge Vote by New Members. But, say those who want a change, a House “discredited” by the people may elect a President contrary to the popular will; a House fresh from the people ought to pass upon the ques- tion. But here again we are met with the proposition that the same cir- cumstances that would throw the elec- tion of a President into the House for decision would also likely be in evi- dence in an attempt to organize the new House. “It it not consistent with human nature,” sald the late W. Bourke Cockran, in the House of Rep- resentatives in 1893, when this same proposition was overwhelmingly de- feated, “to suppose that the same forces that raised the dispute about the succession to the presidency would have beeq able to foment dis- putes about the complexion of the new Congress."” Afi)ug this line that distinguished lawyer and orator argued at some length, and a few excerpts from his speech are well worth the most at- tentive consideration and reflection. Evidently the House took them seri- oualy to heart, as reflected in the ad- verse vote on the then proposed amendment. Mr, Cockran's remarks in the Congressional Record, 2-25, pp. 489-490, will help greatly to a better understanding of this problem. Would Disarrange System. Conceding, however, that the ear- lier meeting of Congress for its ses- sion would happily work out a re- form, as claimed, it would certainly disarrange the orderly system to which we have adjusted our govern- mental system from the beginning. On this phase of the matter it is well to pause and ponder upon the words of those eminent and erudite statesmen and legal luminaries, Sen- ator Evarts and Hoar, who ad- dressed the Senate upon the presi- dential succession bill in 1880. Evarts said: “I believe it 1s embraced in the firm provisions of the Constitution that after the initial date of this perfodicity (of four years) was fixed it was predeter- mined that it was not to be disturbed, and that this synchronism of the action of the elestors of President and the votors for the House of Representa- tives was not to be disturbed.” 8ald Senator Hoar: “When a man is elected to the presidency it is not so much the purpose of the American people to confer honor and authority upon an individual as it is to pro- nounce that certain policies, certain tendéncies, certaln opinions on great public questions in which the country has an interest shall prevail and have the ascendency in its administration for four years." ‘The p! amendment wculd se- riously disarrange the metry of the quadrennial period of the execu: tive biranch of the Government, now cotermin@us with the legisiative, and D. C, THURSDAY. MARCH 25, 1926. % DONATE %% T0 AID CHARITIES Day’s Subscriptions Include Two for $100 and Many for $5. Ninety-four responses to the appeal of the Associated Charities and Citi- zens’ Rellef Association for additional contributions is the record of the past 24 hours up to noon today. Many of these contributions are for less than $6, which the committee makes plain all count toward the 10,000 contributing members needed. Among the larger gifts in the day's mall are 10 for $10 each, four for $25, one for $75 and two for $100, making the total received for the past 24 hours $699. For several years the Assoclated Charities has been asking for $565,000 for its own general work and that of the Citizens' Relief Association. This budget does not include that of the Summer outings committee or the fund raised at Christmas for the op- portunity families. Because of much heavier demands this year the gen- eral budget of the two family organi zations, which have united in the joint appeal under the treasurership of Ord Preston, has been increased by $4,000, ‘This increase already has been prac- tically absorbed by additional demands for rellef during the past six months. ‘These demands show an increase for the Citizens' Relief Association alone of 52 per cent, compared with the cor- responding six months of last year. The steadily mounting number of applications for family adjustments, domestic as well as economic, is not confined to Washington. In fact, a national committee on relief problems in co.operation with the American Assocfation for Family Social Work has this week addressed a letter to relief agencies in 40 of the largest citles to learn causes of the trend. ‘The Washington Associated Charities is one of the societies asked to furnish this gnformation. ons for the increase include high rates and high food costs. Reliet now must be given in correspondingly larger amounts than formerly, CHARITIES GET FUNDS. Mrs. Clara A. Barrick Makes Many Agencies Bequests. The Children's Hospital is given $1,000 by the will of Mrs. Clara A. Barrick, who died March 14. William H. Sholes is named trustee of the estate and directed to convert it into cash and pay the specific legacies Other charitable bequests include $500 to the Washington City Orphan Asy- lum, $250 each to the Associated Charities, Methodist Home for the Aged and the Baptist Home; $200 to Sibley Hospital; $150 each to the Starmont Auxiliar, Washington Home for Incurables, National Luth- eran Home for the Aged, and %100 each tothe Metropolitan M. E. Church, Newsboys' Home, Working Bovs' Home. ~ Washington Hospital for Foundings, Florence Crittenton Home and Camp Good Will. Any residue will go to the heirs at law, according to Attorney Sholes. displace the machinery of our Gov- ernment relative to the order and ar- rangement of legislative and execu- tive terms of office. Tt needs no ergument to demon- strate that this point requires careful consideration. to date for the FAMILY WELFARE and CHILD-CAR- ING work of the Associated Charities and Citizens’ Relief Association. 10000 givers are urgently needed to carry on this city- wide, non-sectarian Social Service. ‘Will you be one to give as you feel able, using the fol- lowing blank: Inclosed find § MEMBERSHIPS: Assoclate ...§ 2.00 Active 6.00 Ord Preston, Treasurer, Joint Finance Committee, Assoclated Charities and Citizens’ Rellet Association, 1022 Eleventh St. N'W. ALUMN! OFFICIAL LAUDS BROWN GRADUATES Dramatic Work Encoursged in High Schools Here Through Their Trophy. Brown graduates in thig city wers congratulated last night by Alfred H. Gurney, alumnl secretary of Brown University, on the success that at tended the encouragement of dramatic work in the Washington high schoolx through the trophy offered by men from the Providence institution Mr. Gurney had come to Washing ton to attend the annual dinner of the alumni assoclation at the University Club and made a detailed report of the development of the collegiate de partments and the expansion of stu- dent activities. A new gymnasium is to be provided and two new sporte have ben added to the university's list. Emphasis was placed upon the changes in the charter which are pending in the Rhode Island Legisl ture, through which Brown, although Special ... 10.00 Supporting . 26.00 Sustaining .. 60.00 Capital .....100.00 POLICEWOMAN BURIED. Officials Attend Services for Mrs. Irene L. Hubbs. Police officlals and other prominent citizens attended funeral services for Mrs. Irene L. Hubbs, policewoman, at the 8. H. Hines undertaking estab- lishment this afternoon at 2 o'clock. Rev. James Shera Montgomery, chap- lain of the United States House of Representatives, officiated. Interment was In Congressional Cemetery. Mrs. Hubbs dled in Georgetown Hospital yesterday. Pallbearers were policemen of vari- ous precincts follows: E. K. O’'Brien, No. 2; A. 1. Bullock, No. 3; A. G. Coates, No. . D. Martin, No. Hendrick Boese, No. # and R. E. O'Nell, No. 10. Mrs. Hubbs was appointed a police- woman in 1920, and was known as an expert on shoplifting cases. TALK ON CONSTANTINOPLE B. R. Baumgardt to Speak Tomor- row Before Geographic Society. “Constantinople and the New Turk- ish Republie” will be the subject of addresses by B. R. Baumgardt before memvers of the National Geographic Society tomorrow afterncon and ev ning at the New Masonic Temple Au- ditorfum. The old city, which h had a notable history under Roman, Greek, Frank and Turk, has been shorn of its status as the capital of Turkey and as the seat of the Moham medan caliph, but it continues to typify the Mohammedan East. A description of the changed condi tions_in Turkey will be included in Mr. Baumgardt's lecture, which will be illustrated with slides in natural colora. g BABY CARRIAGE ASKED. The home service section, District of ‘ Columbia. Chapter, American Red Cross, today issued a public appeal for a baby carriage. The perambulator is sought for the the child of a World War veteran un- able to purchase one. The section an- nounced that #f more than one is re- B. K. MORRIS, President. 1707 FLORIDA AVENUE A Modern Fireproof Depository Thoroughly Equipped for the Safe Handling and Care of Household Effects, FEDERAL STORAGE COMPANY ROBERT B. HALL, General Manager. VAULT FOR SILVERWARE COLD STORAGE FOR FURS AND RUGS PRIVATE ROOMS FOR FURNITURE MOTOR VANS FOR HOUSEHOLD REMOVALS RUG AND CARPET CLEANING HEATED PIANO AND ART SECTION PACKING AND SHIPPING Display Room for Estate Appraisale—Fumigation—Insurance . Lift Vane for Foreign Shipments—Dead Storage for Automobiles ADAMS 6304 Address (Payment may be made in installments.) & Baptist institution, will adopt vari ous non-sectarian features. ' Charles R. Stark, jr.. president of the association, acted as chairman of the meeting which followed the dinner Her;nek Off for Algiers. MARSEILLES, France, March 25 (#).—The American Ambassador, My ron T. Herrick, sailed today for » three-week tour of Alglers and Mo He will not visit the militar: ceived the additional vehicles will be kept for future needs. The carriage may be sent to headquarters, 16 Jack son place, from 9 to 4:30 o'cloc the new SILVERTONE shades— —and there are so many practi- cal stripings and figures in the new SILVER- TONES that you will find one to ‘“catch your eye.” Top coats as well a suits are shown with the New “Curvette’ shoulder ideas— without padding —see them for ourself. rosner 1328 F STREET HOUSE OF KUPPENHEIMER GOOD CLOTHES | Fries, Beall and Sharp Co. Distributors GLIDDEN CO. Products Spring PAINT Sale ONE WEEK ONLY Zinc-O-Lith Highest Grade Qutside White $3.00 Gal. 85¢ Qt. Roof Paint Best Grade Metallic and Linseed Oil $1.50 Gal. Pure Asphalt and Asbestos L $1.00 Ga Special Auto Top Dressing Half Pint, 10c Enough for Ordinary Top Auto Paints Black, $1.25 Qt. Colors, $1.75 Qt. Gold Monogram Transfer Free With Every Quart Brushes Sand Paper Ladders Drop Cloths Lacq Jap-a-Lac Decalcomanias Fries, Beall & ~ Sharp Co. 732-736 10th St. N.W. Main 1964