Evening Star Newspaper, December 18, 1931, Page 4

" A4 * THE EVENING STAR, WASHINGTON, D. €., FRIDAY, DECEMBER 18, 1931. MAPES TAX BILLS One Member Voices Objec- i tion as Four Bills Receive Little Discussion. BY WILL P. KENNEDY. With residents of the National Capi- tal advised on the floor of the House that if they don't like it they can move out, the House late yesterday passed the last of the four bills designed to in- crease taxes in the District upward of £4,000,000 so as to allow a reduction of $3,000.000 in the share the Federal Gov- ernment_is to pay for support of the Capital City. There was scant debate on any of the Pprovisions in these measures, only slight changes in the estate tax bill and only one voice was raised in objection to any of them. Representative Burtness, Re- publican, of North Dakota protested against the motor vehicle weight tax, which places an average of $l4 levy upon all cars, on the ground that a heavy old car could be bought for the price of junk and taxed more than the cost, of the car The feature of the entire proceedings was bitter verbal censure of newspapers, civic associations and members of the Senate who had questioned the wis- dom and justice of these increased and additional taxes. The four bills, sponsored by the Mapes Com= mittee on Fiscal Relations, as passed, provide: (1) for an income tax of from 1 to 5 per cent; (2) an estate tax of from 1 to 15 per cent; (3) increase in the gasoline tax from 2 to 4 cents: (4) a tax on automobiles by weight, averaging about $14 per car. Committee Members Comment. Chairman Mapes of the special com- mittee which reported these measures quoted “with approval” this sentiment: “'Congress has been so unwisely lavish in its attempted beneficence that a powerful landholding element has been created which demands as a right what has been granted as a subsid. Representative Frear of Wisconsin, who did not sign the committee re- port, said: “Any one who lives in the District of Columbia by traveling five or six miles can get over into the State or Maryland * * * or he can go into Virginia, * * * but I do not hear of any exodus from the District of Colum- bia by these organizations that are complaining about a voteless District. Representative Blanton of Texas con= tributed_this bit of dialogue: “Mr, Blanton—Our friends, the news- papers here, get mad when we mention them, but they mention us whenever they get ready. They give us “h” when- aver thev get ready, and my policy is to give them “h” in return when they deserve it 2 Frear—Which “h” does the entleman mean? s *Mr. Blanton—They know what “h” 1 am talking about.” Burtness Attacks Welght Tax. otesting against the weight tax obiles Representative Burtness is bill is to be more than a reg- v bill and is to be actually a tax whv vou should tax an auto- tis 10 or more years old with a tax as you impose upon a d-new car. Most of these old cars re heavy, and some of them may not be used more than 1,000 miles during a 1 t would seem f: r to me to let the o remain rather than to every car purely upon its weight, without any regard whatsoever to its age or its value; particularly so now, vou have passed a bill in the ¢, which I hope will become a law, easing the gasoline tax 2 cents, hich will be paid. of course, by the people who use the streets of Wash- ington the most. I think this is en- tirely in harmony with what is fair treatment: but I doubt whether it is fair treatment in the case. for instance. of retired Government clerks, with small incomes, who 10 years ago may have been able to buy an automobile and are able to keep that old car and use it for their pleasure a few hundred or a few thousand miles a year. We all know that cars made many vears ago were heavier than comparable cars are now, and under this bill the owners cf old cars may have to pay more for a license than they could sell their cars for toda Mapes Defends Report. Speaking in justification of the work of his special committee, Representa- tive Mapes said: “I do not intend now mnor in the future to attempt to run down or to answer all of the statements and criti- cisms which may be made of the work and report of this committee.” he said. The report speaks for itself, and in my judgment answers every criticism which has been made of it in so far as the merits are concerned. “It is easy to understand the attitude of the District. It is perfectly natural and human. At the same time, it is well to keep in mind that in_exercising legislative jurisdiction over the District of Columbia, Congress s not usurping any power and it is only carrying out the mandate of the Constitution. Reference is sometimes made to the Boston_tea party and ‘voteless Wash- ington.’ The fathers who sat in the constitutional convention in 1787 and framed the Constitution were quite as familiar with the Boston tea party as we, in this day, are. It was a matter of recent history to them Must Exercise Control. “In spite of that fact, they deliber- ately wrote into the Constitution the provision which requires Congress to exercise exclusive jurisdiction over the District of Columbia. Congress is obliged to exercise this power, whether | it chooses to do so or not. It is an obligation enjoined upon Congress which. in the performance of its duties, 1t cannot escape, however unpleasant it may be. “As set forth in the report of the committee, in the performance of this obligation it has a dual responsibility. It must represent the people from the District and the people who live outside the District. It, of course, wants to be fair to both. “I do not want any member of the | House of Representatives to get the idea | from anything he may have heard or | 1ead that this committee did not hold | hearings. It did. It invited before the committee and heard representatives of | the District government and of differ- ent civic organizations within the Dis- trict. as well as private individuals who | desired to be heard. It heard every one | who had expressed a desire to be heard up to the time the hearings of the committee closed and it gave every | Svitness who appeared before the com- | mittee full opportunity to express him- (Eelf as he saw fit. I have here a copy | of the hearings. It is a volume of over 50C pages. Cities Published Quotations. “A distinguished member of another body was quoted in The Evening Star of yesterday and the morning Post of today as saying: “‘I haven't seen the full report, but the details that have been reported are what was to be expected from a com- mittee organized in pursuance of a reso- | lution that was introduced in a spirit of | controversy with the position of the Senate. “He continued: ‘It is really a defi.” “I hope that no one will read the re- Fart with that attitude in mind. It is n 10 sense a ‘defi' or a challenge to any ene. “The members of the committee were charged with the duty of recommending to the House what amount, in the lan- guage of the resolution creating it, ‘in their judgment’ not the judgment of some one else, ‘the United States should contribute annually toward the develop- ment and maintenance of the municl- pality” of the District of Colimbia. Support of Koreign Capitals ! PASSE[] BY H{]USE Mapes Committee’s Partial Survey of How Other Nations Help Capital Cities Shown Not to Have Produced All the Facts. The Star presents herewith the re- sults, in part, of a comparison it has made between the facts stated by the Mapes Committee and those gatheted through its own survey relating to the support of foreign capitals dy foreign nations. "In addition to the capital cities mentioned in the Mapes report, The Star has gathered in- formation on others. Another article on this subject will appear in The Sunday Star. HE Mapes Committee report on fiscal relations cites in support of its recommendations for in- creased taxation for Washing- ton reports showing that but six out of a list of 18 other nations of the world make “special” appropria- tions toward the support of their capital cities. This applied to the time of the making of the committee's survey. A world-wide survey of the same sub- ject, made for The Star, shows that aside from ‘‘special” appropriations, na- tions of the world contribute much larger aid than is indicated in the N apes report, through support of po- lice, schools, welfare work, hospitals acd othe. developments of their captals The Star's survey, covering 37 mna- tional capitals, is based on information gathered from American commercial attaches in the various capital cities, made possible through co-operation of the Department of Commerce. The at- taches were asked to fill out factual questionnaires which were distributed and returned to Washington. Data Are Listed. The data obtained and statements made by the Mapes Committee are listed herewith: The government of Argentina con- tributes $7,490,000 annually toward the expenses of the capital city of Buenos Aires, the Mapes Committee report shows. This contribution, it was said, is made up of 30 per cent of the territorial con- tributions and of the patent taxes col- lected by the national government in the city, together with 60 per cent of the benefits of the national lottery, the latter amount being used exclusively for city hospitals. Information gathered in the world- wide survey made for The Star shows, in addition, that Buenos Aires “unques- tionably” is more greatly benefited than other cities of that country from gov- ernment contributions. Police and schools are maintained entirely by the national government, though streets are local projects. The national govern- ment, though streets are local projects. The national government also, The Star is informed, encourages development of | taxable resources of the city, which is not the case in Washington. residents of Buenos Aires are repre- sented in their national government through elected Deputies and Senators, and in the municipal government, which votes most local taxes. City of Vienna. “No federal appropriations are made in favor of the city of Vienna as a con- tribution toward government expenses of the capital,” the Mapes Committee reports. ‘The committee, however, did not re- port that the major portion of the police force is under federal adminis- tration and that most of the high | schools and all universities are Federal activities, as is shown in The Star’s questionnaire. Vienna does not require “special federal contribu- tions,” it is explained, because the sourees of revenue of the Austrian capital are relatively large compared with other provinces and, therefore, the city is in a good flnancial position The Mapes report, itself, says that Vienna is the financial, commercial and answers to industrial center of the country. 1It| does not, however, reveal that Vienna recelves a certain part of the taxes and fees collected by the federal administra- tion, as is shown by The Star survey. Residents of Vienna have an unusu- ally powerful voice in their national | One of the nation’s nine | government. provinces, as well as a ¢ Vienna con- tains a population of 1,865,000 out of a total of 6.534,500, but, much smaller percentage of the na- tion’s area, has 45 out of 163 represent- atives in the national parliament and 12 of the 51 members of the Federal Council. Vienna also elects & pro- vincial parliament. Other federal ‘contributions” in Vienna found by The Star are its largest park, a number of museums and nearly 40 kilometers of streets. Government of Belgium. ‘The Belgian Government, the Mapes Committee reported, “does not con- tribute any money toward the munici- pal expenses of its national capital,” - They have performed that duty and they have given the facts upon which their judgment is based and the reasons for it in the report which has been sub- mitted to the House. “As stated in the report, the commit- tee has endeavored ‘to give the House sufficient statistical information and | data to enable every member, not only now but in the future, to reach his own conclusions from the information given, as to what the contribution of the Federal Government toward the expenses of the District government should be. The committee considered this feature of its report of prime im- portanice.’ “Of course, the committee takes no responsibility for the conclusions of others, either before or after a study of the information and data given.” Pays Respects to Bingham. Representative Frear, who said “ was placed here to close this discus- sion,” paid his respects to Senator Bingham of Connecticut in what he hoped might be “within parliamentary rules,” and spoke regarding what he calls a “dole,” in part, as follows: “The gentleman in question was given the most liberal condemnation that ever came to any man in Congress on either side, so far as I remember, because of his attitude when he first came to Con- gress to influence the tariff bill, all under particular circumstances. The record is well known. I have this in mind and it is a very tender thought. “This gentleman, who stands con- stantly in the spotlight, who gets his reward in the columns of the local | press, tells us the Mapes committee is a defy. “The proper thing for the House of Representatives, which is equal in its legislative power to the Senate, I sub- mit, is to say to anybody wno complains . ‘Let the District of Co- lumbia pay what it should pay in taxes | and what is right; then we will deter- mine the amount of the dole, whether it is to be one million or six million.’ Suppose they say, ‘We will not pay gt; we will continue to belabor Congress?’ ‘What will you do? What will the aver- age city do? Why not say if you do not 1. yourselves, you get no dole. Every city must tax itself to meet expenses. That s the cnly way evety other city in the world except Washington has to do. Why not put that proposition right up to these people who are complaining about a “defy”? There is no other per- son that I know of who has ever been a “defy” more than the gentleman who fears at this time that he is con- fronted with a defy from the House of Representatives. * * * “As my triend from Texas yesterday £aid, it gives them new bills, yet we know th-y complain and they are going to organize a tea party headed by the gentleman who fears toere is a defy. With all of bis epaulets and shoulder straps and the bonnet with featehr he is going to wear at that time, he is go- ing to tell the people of the District of Columbia how they have been burdened | and how unfortunate they are. He will lead his army against just taxes. Just think of the absurdity of a situation like that in this undertaxed District:" Further, | occupying a | but The Star learns from its survey that the national government contrib- utes toward certain projects in the capital proportionately as it does to other cities. For instance, any school in Belgium may receive partial support from the government, provided the officlal gov- ernment _educational program is fol- lowed. Government roads crossing the capital are maintained by the govern- ment. Other points of importance brought out in The Star's survey are that residents of Brussels are repre- | sented in the national government as | are other citizehs and elect their own | local authorities who vote to impose | local taxation. The Canadian Government. Canada, the House committee reports, has been contributing $100,000 annually toward the expenses of its capital, Ot- | tawa, principally to cover “supposed” benefit derived from fire and police pro- tection and other services furnished by the city, but that this “has come to an end.” It added, however, that the city now is seeking a national grant of $500,000 annually. The Star is informed by the city clerk of Ottawa that the national gov- ernment has spent “fairly liberal” sums for buildings, parks and other national objects in the capital. It is brought out also that Ottawa is represented in the national government and has control of its local government. The Brazilian Government. As to Brazil, the Mapes Committee reports: “The federal district of Rio |de Janeiro has no governmental ex- penses allocated to it ‘by the federal government or by the Union of the States of Brazil.” ‘The Star learns, however, that “the local police and fire departments are supported by the central government, | as also is the case of the hospital for | insane.” The Star is also informed that “the nation does contribute to- ward expenses of its-cities, discriminat- ing in some operations in favor of the capital.” Further, Brazil encourages increase of local tax resources, in con- trast to the situation here, where in- dustrial development is discouraged. Residents of Rio de Janeiro have a vote for both local and national officers. The Danish Government. The Danish government makes an annual contribution to municipal ad- ministration in Copenhagen amounting | only to $11,000 annually, according to the Mapes body. The Star learns, nation supports state police at the capi- tal and that unemployment insurance partly is supported by national funds. Road funds are provided partly through gasoline tax. Copenhagen citizens have the right to tax themselves. The French Government. As to France, the Mapes report opens with the a: tion that the national government “pays nothing” to Paris for the numerous buildings occupied by Parliament and other government and diplomatic quarters. Paris never has | been given a “special place” in assess- ment scale because of its situation as the capital, it adds. There are “certain subventions,” however, the Mapes report admits, which Paris receives. the report states, amount to one-half of the cost of municipal police; a large sum for paving, expected to amount to 11,914,000 francs this year, which the report says is not properly a “subven- tion,” but a ‘“reimbursement” for up- keep by Paris of its national roadways, and other contributions, Summed up. the total contributions to Paris amount to approximately 205, 000,000 francs, the Mapes body reports, this amounting to “not quite 5 per cent of the total.” Important, however, is the fact that the national government has no direct part in fixing local taxation for Paris, these being voted, within certain limits, by the city’s elected officers. ‘The Mapes report also did not bring out facts revealed in The Star's survey | that “the extent of national assistance to the municipal police is greater in and that a score of mayors of various city districts are paid by the nauonal‘ government. Also Paris, national funds for schools and public welfare. The German Government. The German government, the Mapes | report asserts, “does mot contribute in | any special way financially” to Berlin as & municipality for the reason that it is the seat of national government. The Star's survey shows there is no discrimination in favor of the capital, the federal government returning speci- fied portions of certain federal taxes to | all provincial states in ratio to popula- tion and tax payments. Important facts which the Mapes re- port failed to state are: That Berlin residents have a voice in national government and “entirely control the municipal government that Berlin is the largest city and busi- | ness center of one.of the largest facturing districts of the country federal buildings “arenot prominent inthe vast city of Berlin,” which has a popula- tion of more than 4,000,000; that the policy of the national government is to locate certain_important federal institutions in other German cities, the supreme court being at Leipzig, the court of customs appeal in Munich, government archives in Potsdam, and many research insti- tutions of the government and many industrial plants owned in whole or part | by the nan%mal government are scat- tered throughout the country. Government of Greece. ‘The government of Greece grants to the City of Athens 18,000,000 drachmas annually, the Mapes Committee reports, adding that the drachma, being of un- stable value, it is almost impossible to | state definitely what it amounts to in dollars. Taking the highest quotation, the committee finds it represents about $3,500,000. It does not, however, indi- | cate what percentage this is of the | total municipal budget. L | The Star has no information on Greece. anu- this Bank For each $120 bor- rowed you agree to deposit $10 a month in an account, the pro- ceeds of which may be used to cancel the note when due. Deposits | nay bemadeona weekly, semi-monthly { or monthly basis as 1ou prefer, Note $1920 however, that the | These, | Paris than in any other city of France” | like other cities, receives | that | RETROACTIVE ITEM |RICHARDS DEFENDS | NOT IN TAX BILL Provision, Included by Some States, Left From D. C. Measure. Further examination of the new Dis- trict of Columbia estate tax bill dis- closes that the measure does not include a provision for making the tax retro- active. a provision which has been in- cluded by some of the States for_the purpose of getting back from the Fed- eral Government some of the funds already pald in by estates under Fed- eral law, The State of Florida, for instance, is Just beginning to benefit' from the retro- active feature of its estate tax law, one of the latest to be adopted. The District estate tax measure, which passed the House yesterday and has gone to the Senate, has undergone sharp scrutiny by experts, who feel some loopholes already have been found. Retroactive Feature, It is understood the Federal Govern- ment would not welcome the retroactive | feature of the law because it might re- |sult in the turning back into District | of Columbia funds 80 per cent of the estate taxes recently paid by local es- | tates into the Federal Government. There is a time limit, however, under present law, back of which the credit of | 80 per cent to States and the District of Columbia may not be granted nor | refunds made. Under present law, it was explained, the Bureau of Internal Revenue can {give credit to a State only for estate tax paid within three years after the filing of & return, claim for this refund must be filed with- in three years after payment of the tax sought to be refunded, Florida Law Cited. The Florida law, which became ef- fective May 16, 1931, was made retro- active to November 4, 1930. In other words, it affected the estate of any person who died on or after November 4 of last year. The Federal estate tax is not due until one year after death, when the return must be filed, so the first claims to the United States for 80 per cent credit from Florida began com- ing in in volume only last month, a year after the death of the decedents A few estates are known to settle shortly after death, but usually the ex- ecutors wait for the full year, in order to save the interest on the tax which must be paid to the Federal | ernment, The State of Maine was one of the States early to adopt the retroactive feature, after the 1926 Federal act with its 80 per cent exemption became ef- If a refund is de- | sired, whether the refund is based on | PUrPoses of cor this credit or any other matter, the | Gov- | ASSESSING SYSTEM Says If Method Is “Not Safe” He Would Like to Hear of Better. Tax Assessor Willlam P. Richards, whose method of assessing by compari- son of sale prices of real property was described as “not safe” by the Mapes Committee in its recent report, does not take much stock in the accusation, and when questioned on thes ubject remarked that if that method is not safe, he would like to hear of one which is. The committee Teport carries an ek- haustive set of tables in which, by some undescribed formula, the assessed values of properties in cities studied by the committee’s expert are brought up to “full value” so as to arrive at a fig- ure for an “adjusted tax rate” for com- parison with the tax rate in Washing- ton. In explaining this table, the report sets out two methods not used. One is the Richards method of studying sales. This is dismissed with the statement: “This the committee feels is not a safe method for the reason most of the sales of real property are made on land con- tracts. In other words, on the install- ment plan. Sales of this character are frequently iade at a substantial amount in excess of the actual value, That is evidenced by the fact that these contracts are often discounted to finance companies and others dealing in such securities at anywhere from 10 to 40 per cent.” | Per Capita System Tahoo. The other is the per capita basig of secking to cqualize ents for ‘the | as used by | au of Efficiency, also discarded by the committee. M. Richards pointed out that the| method of valuation by comparison of sales is the one used by the United | States Census Burcau for many years and after trial and rejection of many | other systems. | As for the difference between cash | and credit prices on realty, he produced a blank form on which appeals from assessments are made by property owners Immediately under the caption on this printed form appear the following | words | “All real e lumbia_sub) - in the District of Co- | taxation, including | improvemenits ther 1s required by| law to be not less than the | full and true value thereof in lawful money. | “The Supreme Court of the District | of Columbia instructed the commission | appointed to appraise the value of land | te 690 as follows s are to be ap- lue, with assessec | fective. Maine's estate tax law ef- fective July 16, 1927, was made retro- active to 1926 so as to get the full benefit of the 80 per cent credit al- {lowed by the Federal Government Figures of the latest Internal Reve- nue Bureau report show the State of Maine, during the calendar year was levied with a Federal estate tax of $402,051, of which the credit allowed for the commonwealth’s estate tax amounted to $255.253, which was 63.49 per cent of the total Federal tax. State Credits Shown. These same Teports show that the various States received credits from the Federal Government in differing amounts running as high as 80 per cent, | but with several substantially short of | 80 per cent In 1930, for instance, Florida had not yet begun to benefit from the credit and was levied with a total Federal estate tax of $964.677, of which $5 was credited to estate taxes of Fl decedents. This small credit, amou: ing to only 5.98 per cent of the total Federal estate tax paid out of Florida is understood to have been account for by the estate taxes levied by other private by {e |e ler | by one whe be accepted by the A Review as a inquirer to made oversy “Although derived | | from of sources. vet the » comes from sales nbefore ex- expert may to prove a contentio enced by ciron Opinions ) “Opinions may =l States upon the property of decedents | ‘b who died in Florida The same situation pertained to the District of Columbia last year, which was levied with a Federal estate tax of $981.496, of which $17.249 was credited to the estate taxes of the States. This was only 1.76 per cent of the total esti- mated Federal estate tax. New York Leads. In 1929, estates of this city were levied with a Federal estate tax of $440.017 and received a tax credit for other States of only $14.807, thus pay- !sz a balance of the difference to Uncle am Federal Government by decedents of the State of New York, who last year | were assessed a total of $49.016.791, of which $38,205,541 was credited to the New York estate tax, a percentage of 77.94. The total estate taxes pald in 1930 by all the States and the District of Columbia to the Federal Gover | amounted to $152,391,250. | there was a cred 7441 per cent, leaving an actual tax | paid to the United States of the re- mainder, $39.003.061. One danger which the District of Co- | lumbia would be running in case the new local estate tax bill were made | retroactive would be the possibility of | forcing the estates of decedents to pay | the local tax, without the 80 per cent | credit. Those familiar with this kind | of tax warn that this kind of virtual “double taxation” is to be studiously | avoided. It might be possible, accord- ing to one suggestion. to include a pro- viso in any retroactive tax feature to | provide that it would applv only to | those estates which could be allowed the 80 per cent credit by the Federal Government. the Man's Suicide a “Classic.” ‘ Disinherited by his father in favor of a cousin, Herbert Basil Elliott Dun- 1cnmbe. an actor, 30 years of age, com- | mitted suicide in classic fashion at ‘Cambrldgr, England. Emulating the example of the Romans of the classic ages he opened a vein in his wrist and bled to death. Beside the body was found a book written by Seneca. It lay open at a chapter headed, “On Taking One's Life.” The terms of Morris Plan Loans are simple and practical—it is not necessary to have had an account at to borrow. Loans ere passed on within a day or two after filing application ~with few exceptions. 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