Evening Star Newspaper, February 3, 1929, Page 3

D.C.’S TAX BURDEN TODHEAVY INVIEW OF TS DISABILIIES In Comparing Per Capitas With Washington State Tax Should Be Deducted. IN EQUITY OMIT INTEREST ON DEBT| { Editorial Correspondence of The Star BY THEODORE W. NOYES. Balaam, a prophet for profit, was em- | ployed by the King of the Moabites to curse the children of Israel, but was compelled by controlling and inspiring Divinity to bless them. The Bureau of Efficiency, an investigating agency of the National Government, was ex- pected by many to curse the District taxpayers with condemnatory facts and figures, but, functioning conscientiously, it has been driven irresistibly by truth and justice to defend and bless them. The Bureau has by its intelligent labors collected pertinent facts and figures, which, when thoughtfully analyzed, sustain the contentions of the District petitioners for financial equity. ‘The Bureau's statistical tables com- pare the tax, revenue and expenditures figures of 14 cities between 300,000 and 1.000,000 of population with those of Washington, (a) first with all Govern- ment property excluded from the Wash- ington calculation and (b) second with certain Government property viewed as taxable for municipal purposes on the same basis as the property of indi- viduals. The District contends that while its tax rate is comparatively low its assess- ment standards are correspondingly high, and that its resulting tax burden, when tax rate and assessment are brought together, is adequate from every point of view, and that in consideration of the peculiar disabilities under which the District labors its tax burden is | much harder to bear than that of the comparable American city. Low Tax Rate; High Assessment. 1In the fourteen cities which the Bureau compares with Washington not one has as low a tax rate as Washington and not one has as high a per capita tax assessment of real property as that of ‘Washington (b) and only ons (Boston) as high a per capita assessment as that of Washington (a). In total assessed valuation of real property Washington (a) ($1,118,093,- 162) exceeds the corresponding valu- ation of far larger and richer St. Louis ($1,046,957,570), Baltimore ($1,109,045,- 366), Pittsburgh ($1,108,842,440), Buf- falo ($1,031,770,390) and Milwaukee ($801,371,698) ; and_exceeds the com- bined valuations of Minneapolis ($266.- 066,076), New Orleans ($358,716,256) and Indianapolis ($436,766,170). Our High Standard of Assessment. ‘The report of the Bureau of Efficiency in three tables sustains strongly from several angles Washington’s contention and demonstration that its standard of assesment is so high in comparison with those of other cities that its compara- tively low tax rate is offset and its total tax burden is on a level with those of other cities. Washington's property assessment should be low in comparison with other cities. No other city has OFFICE OF THE MUTUAL FIRE INSUR- ance Company of the District of Columbia, 1029 The annual February (the 4th proximo) at of the company, 1301 H street northwest, commencing at 10 o'clock am. By the charter cf the company the election of s2ven menagers to comduct the aflairs of the company is required to be held at the sbove meeting. By the sixth article of the by-laws of the company it is provided: “At ment of a chairman, who shall conduct _the meeting and_election in_accordance With the act of incorporation. between the hours of 10 o'clock a.m. and 5 pm.” Amovnt of premium notes 3,221,822.17 Amount of cash on hand 24113525 Securities . Rea: estate 63,040.80 Office Turniture’ anid Axtires ... 500.00 Loss2s by fire, adjusted and paid in 1928 ... 20 ‘The annual tement will be ready for distribution at the office of the company about February 2, 1929. By order of the board of managers. » L. PIERCE BOTELER, Secretary. 400.00 | sonal favoritism and a certain THE . SUNDAY .STAR, WASHINGTON,..D.. C. FEBRUARY ! s ‘faeil-d | | & = | e | 822 | pe%2 | BawED | 2.9825, | 83 | ] 5 28 | B2 cas-s | B304 e { 2 5 48 | 2 | ¥ [ g on. P 8 | axfr | Bpay | Spifi | GpRagis (e “ N i T [ T 4 1 5 ] ‘ | | | | 5874 { | Cleveland, Ohlo . 475 | +$51.305— | | +$46.000— | 1$52.456— | +$46.582— | ] | | | | St. Louis, Mo | 1.487 | — 38.143— | 38.453— | — 36.966 37.083— | — 36.483— | | | i ‘ | | | s | —3950— | 3547 | — 36043 3403 — | —30483— | — 36815— | — 31736— _ f ' 1 | ‘ | ‘ | Boston, M: b |+ 0074 2.862 |+ 67.208+ | | | + 64586+ | 4 81874+ | + 78810+ Pittsburgh, Pa. ........ccooieveeeeiaieiiieanns |+ 64234+ | | + 6423 + |+ 59.3264- + 59.326+ | 4 59.4824 4 54.658— | | | - | | | | l_igg_aln. _Pf T T T T g e 4+ 64714+ | 2,703 | 4+ 62.007+ | + 595424 | + 56.830— | + 56.2504 | 4 51.653— I S i ] B T | 1 ‘1 | | | [ e, R O I R | tosiase | ases |+ anaas— | o oanat— | 4 amsas | 4 s2112— | + 49.852— ] | fod | " fi i Newark. N. J. . + 68424+ | 8.862 | + 59.558+ + 61766+ \ + 52.904 + 54.965 |_+ 48.294 T | | | | Mlnnfl{pfl]:s Minn. L |+ 51.64— | 4.656 ‘[ + 46.984— | -+ 46881— | — 42.195— 4 46.462— | — 40.589— | i T | | S | | | New Orleans. La + 4546— | 5.233 | — 40227 39.99 34.757— | — 37.600— | — 32257 | | | | | I i | | i { i | Cincinnati. Ohio_ 4 6304+ | 475 | + 60248+ | -+ 59713+ | 4 56148+ | + 53.162— rpe i = | ] | ; ‘ [ | | L e + | — 41342 | _— 42975— | — 38267— | 4 43.508— | — 40.021— [Ts6.085 | T [ | | [ [ 5 | | \ | i | { ‘ : RODRERPRT SN PN b oo isibhnions Sas bbb |+ 62674+ | 2703 | - 50967+ | $6.656 | -+ 56.014— | + 53311— |+ s1a17— | + 45282 1 i $0.955 | I | I ‘ R ot | | | | JOENey OUY. M. J. ccovoonosocascssans . 66.90 -+ 8.862 s i 58.038— | 39.935__\‘ + 56.962— /_4- 48.100— !A + 54.846— [ 44.801— k3 | !-'rm 3 +10 3 i+fi i i-Hl i |+D i *Washington, D. C. ............... el 34435 | .. (- 44435 | — 18 | aga3m2 |TSaez33 |[T3asdes |75 43ino ; ] T 8 TP < P e | it 4 T F1 Washington, D. C. . 58.53 —7| . | sass e — 118 sea12 8 saat2 1l se101 10 ssoss 13 *In this first section property, $90,371,480; intangible personal corresponding figures for Washington. park property and property used for the exclusive benefit of Washington, , D. C. property, $90,371,480. (See introductory lor Washington none of the property holdings of the Federal Government are included. 1In this second section for Washington the items of assessed valuation include the valuations of the property holdings of the Federal Government other than These valuations are as follows: Real property, $320,751,015; tangible personal text.) iThe plus and minus signs at left and right of the figures in this column indicate whether the items for the cities thus marked are more or less than the ‘The left-hand plus or minus sign relates to the first and the right-hand sign to the second of the two figures for Wash- ington. Opposite each of the Washington figures is assummary indicating the number of cities more or less than Washington. so much property exempt from assess- ment and taxation as Washington (a) with its hundreds of millio empted Government perty. ington (a) is denied the millions ables in the shave of great industrial plants which the large commercial cities enjoy. Here Uncle Sam, exempt from taxation, is the great employer and industrial plant owner. Since only a fraction of Washington is assessed and taxed, and since its exempt fraction con- tains its greatest industrial plants, the assessell valuation of Washington should be comparatively low. In fact, however, owing to higher standards of assessment and to the inclusion of more taxables on its assessment roll, Washingten heads the list among the cities of its size, and equals or surpasses that of many larger, richer cities. Incredible Conclusions. Who is there in all the world who believes that if taxables were listed for taxation with the same fullness and if the same standards of assessment were applied in these other cities that are applied in Washington these compara- tive valuations would result? Who believes that the taxables of a fraction of Washington with a population of distinctly moderate means, lacking multimillionaires and costly industrial plants, in fact exceed in value the tax- ables of the whole of larger, richer St. Louis? Or more than those of Newark and New Orleans combined? Or moré than those of Minneapolis, New Orleans and Indianapolis combined? Who believes that if the same stand- ard of measurement is applied the taxed fraction of Washington will be found to exceed in value the whole of Baltimore, Pittsburgh or Buffalo? Causes of Our High Standard. There are several obvious reasons why ‘Washington has a higher standard of assessment valuation and a fuller and more impartial appMeation of that standard than most other American cities. The assessors in many other cities, politically elected or appointed, confessedly inject into their assess- ments the factor of political and per- centage of underassessment. Especi in regard to business properties is this inevitable and expected. 4n Washing- ton, where the assessor is not elected or appointed by the taxpayers, and is not responsible to them or to any fac- tion among them, underassessments on political grounds or through personal I, THE GENTLEMAN WHO WITNESSE automobile accident November 1 at 19th and R sts., 5:45 p.m. and expressed willingness to testify for injured party please_commu nicate at once with Mrs. J. N. Fishburn "R st._North 5793, Sk ‘THE PARTNERSHIP HERETOFORE EX ing between Robert A. Walker and E. A. Knott, known as_the Walnot Lunch, was today dissolved, Mr. Walker having pur- chased the interest of Mr. Knott. The busi- ness will be continued by Mr. Walker under the same name. He has undertaken to dis- charge all claims against it and is entitled to receive all funds due the former partner- ship. February 2, ' ROBERT A. WALKER, c it _ S &WNOTT. ¢ ON AND AFTER THIS DATE I WILL BE responsible for debts contracted by myself only. or upon signed order. (Signed) JAMES A. . 322 Bo. Falrfax st. Alexandria, Va., Pebruary 2, 1929. ___* FFFECTIV! S DATE. 1 WILL NOT BE Tesponsible for any debts other than those incurred by myself. M. K. RASPBERRY, 911 Mass. ave. n.w. 35 FLOORS SCRAPED. CLEANED, FINISHED: hand or machine work. R. E. NASH, FLOOR SERVICE. Columbia 211. MOVING TO SOME OTHER CITY? Get our return-load rates. Full and_part load shipments to Philadelphia, New York, Boston, Pittsburgh, aud ~ way points.’ Special rates. Phone Main 1460. NATIONAL DELIVERY _ASSOCIATION. Inc. 1 WILL NOT BE RESPONSIBLE FOR ANY bills except those ~contracted by myself. HENRY McPADDEN. 1117 5th st. n.w. 37 BUILDING MATERIALS. bathtubs and brick from recently wrecked big frame Govt. bufld- ards! Good flooring, 11ae ings now at our 3 foot; sheathing an X8, 2x10, sash, framing, 2c: plenty 2x8, windows, complete: ors, DI ARE YOU MOVING ELSEWHERE? transportation system will serve you better. Large fleet of vans constantly operating be- tween all Eastern_cities. Call Main 9320, DAVIDSON TRANSFER_& BTORAGE_CO. Tin—ROOFS—Slag Cornices & Skylights Get my prices before you have any metal work done. A reputation gained and main- tained by years of experience in sheet metal work. _Monthly_payments can be arranged Geo. W. Barghausen 1126 9th St. N VI. Frank. 1325, ~ GEO. A. SIMONDS & CO,, PLANT NO. 2. ORS TO BINDERY, ST. Nw SU HODGI 1011 E Are Now Located at 930 H St. N.W., THE PRINTCRAFT 'BUILDING. __PHONE MAIN 1393, V/ANTED. To haul van loads of fufniture to or from Rew York. S joston, Richmond and points south_ : Smith’s Transfer & Storage Co., 1313 You St. _North_3343. Furniture Repairing Upholstering, Chair Caneing 3 shops—same location for 21 vears, which assures reliability and low price. Clay A. Armstrong Drop Postal 1235 10th St. N W Call Franklin 7483 For Ectimates and_Samples favoritism are practically eliminated. In many other cities there is con- stant pressure by dominating tax- payers to reduce or avoid assessments; in Washington the assessor has been subjected to a series of proddings by non-taxpaying members of Congress, the District’s legislature, in successive years to higher and higher assessments of different classes of property, now of unimproved lands in accordance with singletax principles, and now of busi- ness properties which, in accordance with the habit elsewhere, have been assumed to be underassessed. In some States gross inequalities of personal property and culminates in the column showing “Total tax levy per capita, real and personal, general prop- erty tax 1928” which appears as the first column in the table printed in this article. This column shows that in per capita total general property tax levy Washington (a) (not including any government property in assess- ment) exceeds two cities and is ex- ceeded by twelve; and that Washington (b) (including certain government property, real and personal, in the assessment) is greater than seven cities and less than seven. ‘The Bureau in calculating the figures for Washington (b) with Uncle Sam as a municipal taxpayer appraises the value of government real estate ex- cluding parks and ground used by the District and of certain of the Govern- ment’s tangible and intangible ' (esti- mated) personal property at a total of $501,493,975 with a tax levy of $7,440,- 939. These amounts are added to as- sessments and tax' levies of District property already taxable. ‘The significant comparisons so far as current maintenance is concerned do not include a comparison of interest payments on city indebtedness, which represent expenditures in the past of the proceeds of loans, of which the benefits have been enjoyed. Washing- ton, which has enjoyed the benefit of no ‘loans, should not be required in order to put itself on a taxpaying equality with other cities to tax itself in the amounts represented by these interest payments and they should be deducted from the property tax levies of all the cities in a comparison with Washington of the cost of current maintenance. Taxation to Pay Interest on Loans. During the World War and immedi- ately thereafter very many American cities indulged in a financial jag, bor- rowing easily and heavily from our over-rich investors in tax-exempt mu- nicipal securities in avoidance of in- come taxes and surtaxes. Part of this borrowed money went into useful per- manent improvements by which the cities benefited; another part was wasted in extravagance or graft. Con- gressmen, whose home cities thus heavily and in many instances un- wisely borrowed, refused as Washing- ton’s I ture to let it borrow at all. It results that the taxpayers of these cities, having enjoyed the benefit of these loans, are now compelled to tax themselves to pay interest and sinking fund on the loans, and these items in- crease the amount of their property tax levy, and of thelr tax rates, which in a way set the pace for Washington. But why should Washington taxpayers, who have enjoyed the benefit of no loans, be required to pay on a basis which co- ordinates them in per capita and total payments and in tax rate, with cities which are cflrndltd”h raise millions in taxes to pay interest? Wuhln,t‘lnn. which has enjoyed the benefit of no loans, should not be re- quired in ‘order to put itself on a su- perficial taxpaying equality with other cities to tax itself in the amounts rep- assessment have been confessed in the different counties of the State and in the assessment districts of the same county or city, and there has been noted a competition in underassessment between city and county districts in making up the joint assessment roll upon which State taxes were to be levied. It is recorded in official reports that miltons, especially of tangible per- sonal property, are thus grossly under- valued in the counties and hidden in the cities. In Washington an assessor of long experience, honest and capable, has been able to apply a high standard of assessment with approximate uni- formity to all parts of ‘the compact area to be assessed, and with a high degree of fullness of inclusion of taxable properties upon the assessment roll. ‘The relation of assessed to true values UR | in Washington has been ascertained and proven to be close by periodical com- parisons on a large scale of prices obtained in actual sales of property with the assessment valuations of the same property. ‘The assessorship here is stable, not fluctuating with municipal elections. The system of assessment which our assessor has developed in Washington is scientific, tending toward uniformity, accuracy and equity of assessment. It contrasts with the haphazard assess- ments, lacking uniformity, that are prevalent elsewhere in the United States. Our assessor’s system, tested periodically as to accuracy by comparison with sales prices, is that approved by the census authorities and by the Congres- sional Joint Fiscal Committee in 1915. In the light of these facts it is not surprising that whenever comparative assessments and tax burdens are thor- oughly and scientifically tested, whether by the census authorities (as in 1922) or by congressional committees, as in 1915 and later years, or by the Bureau of Efficiency in 1928, the . District assessment is placed near the top of the list in proximity to true valuation and its tax burden is found to be adeguate or excessive, Our. Property Tax The Bureau of Efficle) compares (1928) assess total and per capita, levies, total and per caj jurden. y's Table 2 valuations, x-rates, tax- for real and 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 Washington. Subtracting the Bureau's figures of per capita interest payments from the total per capita property tax levies of the fourteen cities and Washington we find. that in a comparison of the re- sulting per capita tax levies for current maintenance and development the per capita of Washington (a) exceeds that of four cities and is exceéded by that of twelve; and that the per capita of one-third greater than New Orleans, 34.757; almost 42.195, and nearly as much as Cleveland, 45.625, and Milwaukee, 46.525. Is not Wash- ington's per capita city tax burden for current maintenince and future de- velopment greati. than the city should be called upon to bear, when in spite of its vast excess of tax-exempt prop- erty it exceeds by nearly 50 per cent that of the great and rich city of Baltimore and exceeds by nearly 25 per cent that of the even larger and richer city of St. Louis? It appears also that with Uncle Sam participating equitably as municipal taxpayer in Washington's per capita city tax for current maintenance and development this tax burden of the ‘Washingtonian is nearly double that of the Baltimorean, 68 per cent more than that of the New Orleansite and 58 per cent more than that of the St. Louisan. On the hypothesis that Uncle Sam participates as a municipal taxpayer in meeting the city tax burden for capital maintenance, and contributes equitably in addition as personifying the Nation, it has been indicated that his annual contribution of $9,000,000 toward Cap- ital upbuilding should be increased by a minimum of a million dollars. When tax burdens are compared on the basis of the same hypothesis is it not equally clear that the Washingtonian's city tax burden for current maintenance is too great when it nearly doubles that of the neighboring Baltimorean? Comparisons of All City Taxes. The last two columns of today’s table broaden the comparisons from general roperty taxes to all kinds of taxes; imit them to city taxes (including county and all other taxes except State); and eliminate city interest pay- ments to enable fair comparisons to be made between the cost of current maintenance and development in the different cities. ‘Washington (a) (without Uncle Sam participating as municipal taxpayer) records a per capita of $43.190. ‘Washington (b) (with Uncle Sam par- ticipating as municipal taxpayer) records a per capita of $55.983. of other cities Baltimore, Pittsburgh, $54.65 Milwaukee, $49.852; Newark, $48.204; Minneapolis, $40.589; New Orleans, $32.257; Cincinnati, $53.162; Indian- apolis, $40.021; Rochester, $45.232; Jersey City, $44.801. With Uncle Sam theoretically par- ticipating as city taxpayer upon certain of his real and personal property, ‘Washington (b) records a per capita ($55.983) which exceeds- that of every one of the fourteen cities except Boston. 1Its per capita is 76 per cent more than that of Baltimore. If Uncle Sam and the Government holdings are excluded entirely from the calculation and the figuring is confined to the fraction of Washington now ac- tually taxed, Washington (a) ($43.190) records a per capita which exceeds those ‘of Baltimore, $31.736; New Orleans, $32.257; St. Louis, $36.483; Indianapolis, $40.021, and Minneapolis, $40.589, and closely approximates Jersey City, $44.891; Rochester, $45.232, and Cleveland, $46.582. Its per capita, representing the average individual's tax-burden, is 36 per cent more than that of Baltimore, 33 per ecent more than that' of New Orleans and 11 per cent more than that of St. Louis. Thus the same showing is made in a comparison of total city tax-burdens as in a comparison of general property ‘Washington (b) exceeds that of nine citles and is exceeded by that of five. (See column 5 of today's table.) No State Tax Since No State Benefits. In comparing tax rates, aggregate taxes and per capitas it is to be remem- bered that the total taxes in other cities than Washington include State taxes. ‘Washington contends that in compar- ing with her the State tax should not be taken into account; that as she en- joys no State rights, privileges, bounties and benefils she should not be figured to pay justly as part of her normal tax burden what other cities pay in con- sideration of the enjoyment of these State rights, privileges, bounties and other benefits. If this equitable sub- traction of per capita State tax is made from the per capita property tax levy of the cities less interest payments, Column 6 of today’s table results, which shows that the per capita ‘Washington (a) exceeds those of five of the fourteen cities and that of Wash- ington (b) exceeds those of eleven of the fourteen, ‘The figures are as follows: Washing- ton (a) 44,232; Washington (b), 58.- 412; Cleveland, 45.625; St. Louis, 36.966; Baltimore, 30.483; Boston, 64.586; Pitts- burgh, ,59.326; Buffalo, £5.839; Mil- waukee, 46.525; Newark °2.904; Minne- apolls, 42.195; New Orleans, 34.75' Cincinnati, 59.773; Indianapolis, 38.267 Rochester, 53.311, and Jersey City, 48.100. Witkout Uncle Sam's participation as a municipal taxpayer, Washington's per capita in the above table is 44.232, which is almost 50 per cent greater than that of Baltimore, 30.483; almost taxvs. Is not Washington’s per capita city tax-burden for current main- tenance too high when it exceeds sub- stantially in this respect great and rich commercial cities like Baltimore, New land, Rochester and Jersey City™ RELEASE IS ORDERED. Justice Grants Colored Man Free- dom While Awnlflng Hearing. Justice Stafford of the District Su- preme Court yesterday ordered the re- lease on $500 bond of Arthur Tillman, colored, a theological student at Howard corpus petition to be released from Gal- linger Hospital, where he had been com- mitted by the Police Court for mental observation. Tillman, who lives at 1412 Eleventh street, was charged with firing . pistol at what he thought was a ma- rauder in his back yard at 5 o'clock in the morning of January 27. After he ‘had been held for grand jury action, he was not permitted to give bond, he sald, but was sent to Gallinger for mental observation. Justice Stafford held that as the offense was bailable and bail had been denied the petitioner, he was entitled to be released on a habeas corpus writ, pending a hearing. At- torney John P, Mullen appeared for the prisoner, [ JUDGE FREES YOUTH OF CAR-THEFT CHARGE Larceny Count Against Charles M. Whalley Is Dismissed by Given in Police Court. A charge of larceny of an automobile against Charles M. Whalley, 18, of 419 M street was dismissed by Judge Ralph Given in Police Court yesterday. Whalley was arrested after the car in which he was riding turned over and killed two occupants on January 19, near Clarendon, Va. The youth was exonerated when it was learned in court that the two boys who were killed, Francis Slaughter and Daniel Weston, had police records, and that Whalley was not driving the car. Testimony revealed that the machine was stolen on Thursday, January 17, and that Whalley had not participated in the theft. Whal- ley declared he had known the boys for three weeks and that they had invited him to go with them on the Saturday night of the accident. An investigation of the case by Virginia authorities re- vealed that Whalley had not been driv- ing at the time of the accident. De- tective PFrank Alligood testified that when questioned at the seventh pre- cinct, following his arrest, Whalley was undecided whether or not he had been driving the car. Judge Given commended Detective Alligood for his work in the case, but said there was no evidence to support the charge. Y.W.C.A. BUSINESS WOMEN PLAN DINNER WEDNESDAY Miss Dell and Dr. Louise Stanley ‘Will Speak at Program to Be Given in Barker Hall. ‘The business and professional women's department of the Y. W. C. A. -will hold its monthly dinner meeting Wednesday evening at 7 o'clock in Barker Hall, Seventeenth and K streets. Miss Jessie Dell, Civil Service commissioner, and Dr. Louise Stanley, chief of the Bureau of Home Economics, will be the speakers. Commissioner Dell will speak on “Women in Civil Service,” and Dr. Stanley will take as her subject “The Contribution of the Bureau of Home Economics to American Home Life.” The committee in charge of the dinner includes: Mrs. Grace Blaisdell, chairman; Misses Jessie Smith, Lois Gates Gorman, Ellyne Strickland, Mary Senart, Ruth O'Brien, Ruth Moorhead, Belle Logan and L. E. Bourgeois. ‘The association at its annual meeting January 26 organized a “Circle of Honor” as a tribute to six charter mem- bers, two of whom have just completed long terms of office as members of the board of directors. 'The retiring board members were: Miss Elizabeth Plerce and Mrs. Woodbury Pulsifer, and they with Miss Julia T. Bodfish, first presi- dent of the association; Mrs. Van Auken Mills, Mrs. George Winchester Stone University, who had brought a habeas: n;;d] Mrs. Kirk Holmes, complete the circle. Mrs. Fred E. Wright, chairman of the membership committee, initiated the wew circle, which is expected to grow. Miss Hettle P. Anderson gave her annual report as general secretary. It was stated that during the glst year 43,736 persons made use of the center at Seventeenth and K, and 25,206 per- sons made use of the other three centers. Vita’ Exerciser and Reducer A splendld machine for home ex- ercise_and scientific weight ‘reduc- tion, Come in for free demonstration. Reasonable in Price’ FINAL 1221 CLEARANCE Closing days of Sale " Exquisite Delman creations, made entirely by hand in Delman’s own workrooms — Modes that are smart and individual, for Day- time, Sports and Evening. These originations have been priced much higher and offer a remarkable value at this low clearance price! Similar reductions on Hosiery, Buckles, Accessories. Sale merchandise can- not be charged, exchanged, credited or sent C. 0.D. No mail orders. Jhoe Jafor CONNECTICUT AVENUE During the Sale the Store Will Be Ovened at 8 A.M. 1926 Ford Coupe, No. 3093.. 180 1926 Ford Touring, No. 3024.. 125 1927 Chevrolet Touring..... 125 L3 illys “HiLL'& TIBBITTS Open Sunday: Evenings 301 Fourteenth St. The Brighton 2123 California St. N.W. Several very desirable apartments, in perfect con- dition, available furnished or unfurnished, in this ex- clusive apartment hotel. Rentals with hotel service. 1 room and bath, $60.00 2 rooms and bath, 85.00 3 rooms and bath, 140.00 Wardman Management North 3494 complete SAVE MONEY ON STORAGE QMITH'S I TORAGE AGENTS ALLIED VAN LINES LONG DISTANCE MOVERS CRATE AND PACK BY EXPERTS 1313U ST. PHONE NORTH3343 ENTERPRISE SERIAL BUILDING ASSOCIATION 7th St. & La. Ave. N. W. 6ist Issue of Stock Now Open for Subscription Money Loaned to Members on Easy Monthly Payments James E. Connelly James F. Shea President Secretary A Few Apartments Avaslable at Davenport Te rrace 4800 Block Conn. Ave. N.W. Washington's Most Beautiful Group of Apartment Buildings 1 room, kitchen and bath, $45 2 rooms, kitchen with fur- nished dinette and bath, $60 3 rooms, kitchen and bath, $80 “The Apartments With the Big Kitchen." Situated on the highest point ‘along beautiful Conn. ave., the air is clean and the view is, of course, unex- celled. Wardman Management Manager, Clev. 1912. I l g e MODERNIZE Your Home by the EBERLY PLAN Can You Accommodate One or More Inaugural Guests in Your Home? F so, have us recondition the room and make it as attractive and as comfortable as possible — then list it with the Housing Committee, who are now registering available rooms in private families for Inaugural guests. We do papering, painting, elec- trical work, etc., and will submit an estimate. Regardless of the size of the job— NO READY CASH IS REQUIRED —convenient monthly payments arranged. You have only ONE bill to pay when we do the work. We are a LOCAL firm, and have been in business at the SAME address for 80 years! Phone for our representative to call A. EB(ERLY'S §ONS (INCORPORATED 718 Seventh Street, N.W. VICTROLA Combination RCA Radiola Plus . Genuine Victrola Was $250 © NOW $185 Budget Terms Think of It— Any moderate priced Radio will cost you $185. Here you have the famous RCA Radiola—a Radio of outstanding pre-eminence and you have the genuine Victrola which alone would cost almost as much. HOMER L. KITT CO. 1330 G Street Home of the KNABE Piano Experienced Advertisers Prefer The Stan,