Evening Star Newspaper, April 2, 1933, Page 3

SCHOOL FUND PLEA GIVEN ROOSEVELT Education Bodies Present Petition to Restore Es- sential Services. A direct appeal by representative citi- zens of the District of Columbia for the rescue of the public schools, public li- braries and public playgrounds from the staggering effects of the Budget Bu- reau’s proposed 1934 appropriation bill was laid before President Roosevelt and every member of the Senate and House yesterday afternoon and last night. The petition, the result of a mass meeting of delegates from the Congress of Parents and Teachers, home and school associations and the District Edu- cation Association, asked for the restora- tion of these three essential services and “the right to expend our own gnoney” for these items. The petition points out that “there is happlly not in the District of Columbia the lack of money needed to maintain these essen- tial services” because of the “orderly development of educational and recrea- tional facilities under the District Com- missioners.” _The petition was prepared by a spe- cial committee which was appointed at Friday night's meeting at the National Education Association Building. The committee includes Harry N. Stull, ex- officio chairman; Mrs. Joseph N. Saun- ders, chairman; Mrs. C. L. Dalrymple, Mrs, M. O. Lorenz, Mrs. H. B. Clarke and Dr. Walter Davidson. Mss. Saunders took the first copy of the petition to the White House yester. day afternoon and left it at President Roosevelt's office. Other members of the represented organizations combed ghe city during the rest of the day and ‘:ening placing copies with every mem- r of Congress. SCORES ESTIMATES FOR TUBERCULOSIS Banatorium Committee Head Hits $131,500 Figure in 1934 Budget. Asserting the $131,500 estimates in the 1934 budget for operation of the Adult Tuberculosis Hospital allows less than $170 per patient per day, Mrs. Emest R. G inittee, last night said that such an in- stitution that attempts to run on even $2.50 a day for each patient “is in im- minent r of incurring public House Can THE SUNDAY STAR, WASHINGTO! Prevent Crippling C, APRIL 2, 1933—PART ONE of Capital By Wise Changes in Pending District Bill The House of Representatives is ex- pected to receive the District appro- priation bill from its Appropriations Committee tomorrow in practically the same form in which it was prepared by the Budget Bureau and take it up for consideration Tuesday. There are a number of things about this bill that will not be made clear to members of Congress, especially the new members, in the formal report on the measure from the Appropriations ! Committee. All they will know, unless they have had the time to devote some study to the local situation, is that the bill has been forwarded, as other Fed- jeral legislation is forwarded, from the Bureau of the Budget, and the proposed drastic reductions in its expenditures are supposed to have something to do with national economy and the Presi- dent's new reconstruction program. The error in confusing. this local ap- propriation bill's provisions with the national economic situation is natural enough. Whatever savings are made in this bill under last year's expenditures will be recorded in the Budget Bureau's records as reductions in Federal expen- ditures. The revenue for the support of the municipality is put down in the national budget—as far as the casual reader can discern—as on a par with the revenue needed to build warships or aid the farmers. As a matter of fact, the only Federal expenditure proposed in this bill—the only money to come from the Federal Treasury from Federal revenues, which Washingtonians, along with other citi- zens, contribute through their Federal taxes—is $5,700,000. The rest of it is raised from the separate and distinct municipal taxation of those who live and own property in Washington. In all respects the local revenue is on a par with the <ity tax revenues of Baltimore, or Cleveland, or Los An- geles, or any other city in the country. Another thing that will not be made apparent to the members of the House, when they begin consideration of this bill, is the fact that the local money, expenditure of which they are being asked to approve, is going to be raised by local taxes, established by previous acts of Congress passed at a time when there was no econamic blight from the depression calling extra sessions of Tax Relief and Work for Idle Possible in ‘Balanced’ Budget The present emergency situation not only justifies but de- mands: 1. Either the restoration of items of expenditure of the water fund up to the figure approved by the conference report on this bill by the last Congress or a reduction in water taxes (rents) up to 25 per cent of present rates. 2. The restoration of items of expenditure from the gaso- line tax fund, at least up to the figure approved by the con- ference report on this bill, thereby providing opportunity for the employment of men on street work, or the reduction by one half of the present gasoline tax rate, thus preventing the hoard- ing of idle money in the Treasury. . A decrease in the tax rate on intangibles (if there is to be a drastic reduction in expenditures from general revenues) from its present figure of $5. This tax rate was $3 from 1918 to 1922, and since then has been $5. It could logically be reduced during ‘this emergency. ' 4. The most important reduction—that applying to the realty tax burden—should logically be accomplished by lower- ing the standard of asessment, which is actually the highest in the Nation, or at least among the very highest, in its approxi- mation of 100 per cent actual value. Other cities where the law requires 100 per cent valuation for taxation purposes have re- duced their assessments without changing the law, thereby bringing tax relief. What is changed in such cases is the prac- tice under the 100 per cent law and not the law itself. The Commissioners should—as wisely proposed—have use of their power to reduce the tax rate on realty and tangible personalty to meet this emergency, but it should be borne in mind that utlimate reduction of Washington’s high relation of assessed to true value is essential, as shown in fair comparison with what other cities do. If all possible reductions in taxes are made, the aggregate tax revenues remaining will far exceed the municipal expendi- tures authorized by the Budget Bureau proposals. The full requisite for a wise and balanced local budget is to restore as far as it is possible the items of municipal expendi- ture in which both houses concurred as reasonable and necessary for suitable Capital maintenance and development in the Dis- trict bill as it came from the conferees in the last session. The difference that wrecked the bill then was over the amount of the lump sum, and not these items of proposed expenditure. The appropriation should be put in shape meet every genuine need of the municipality for suitable economical main- tenance, eliminating only extravagant, wasteful or unnecessary expenditures. When this is done, taxes should be reduced to prevent the accumulation of surplus revenues. Only when wise and necessary expenditures have been made and taxes reduced to prevent the accumulation of needless surplus, will the local budget have been balanced. The National Capital should not be crippled by horizontal percentage slashes a})pllcnble to all expenditures, necessary or unnecessary, economical or extravagant. Such slashes cannot be justified by the delusive expectation of a reduction in taxes ‘which will to any substantial degree offset the effect on employ- ment and standards of municipal service of those reductions. rate has been increased 20 cents. Richmond—Tax rate reduced from $235 to $220, assessment not changed. New Orleans—Tax rate remained unchanged since 1950. Assessments have been reduced as follows: 1930, $450,675,087; 1931, $444,491,327; 1932, $427,443,363. The assessments are reported as being computed on a basis of 85 per cent of true value. Minneapolis—Tax rate has dropped from 75 mills to 74.69 mills since 1930. Realty assessments dropped $25,000,000 last year and are ex- pected to do the same this year. St. Louis—Tax rate has been the same since 1925. General reduction of 10 per cent was made on real estate assessments last year and the same general reduction will be made this year. Indianapolis—Real estate tax rate reduced from $1.10 to $1.09 in 1932, but increased to $1.26 in 1933 be- cause the real estate valuation was reduced 18 per cent. The taxpay- ers, however, paid less. School tax not included in the tax rate as given. One significant showing from these replies is in relation to the compari- sons last year between the six cities and Washington. That comparison, made on the basis of 1930 figures, in- dicated that only Baltimore exceeded Washington in the total real estate as- sessment. Now the realty assessment of Baltimore has shrunk, and Wash- ington’s assessment is higher than that of any of the six cities discussed. On the basis of 1930 figures, Wash- ington’s realty assessment was greater than that of Minneapolis, New Or- leans and Indianapolis combined. The answers to The Star’s queries, stated above, show that in the case of each of these three cities the assessments have been reduced and that in each of them the taxpayers have benefited by the reduction. A City of Homes. The reader may wonder why so much importance is attached to the fact that Washington's realty assessment is greater than that of cities of compara- ble size. It must be remembered that Wash- ington is primarily a city of homes and the land, with the exception of New York City and Yonkers, N. Y. The continued decline in other cities’ realty assessments, while Washington's total assessment has increased steadily since 1929, has obviously changed the stand- ing and placed Washington higher in rank of realty assessment. Effect of High Assessment. This is not, due to any remarkable wealth of its residents, the greatest proportion of whom are in Government employ at small—and now reduced— salaries. It is due to the fact that in Washington an actual attempt is made sessment at full value, while in other cities the law permits a lower ratio of assessment or the tax assessors, polit- icelly selected and responsive to the sentiment of taxpayers, interpret the law liberally. All of this has important bearing on the size of Washington's tax burden. that determine the tax burden. A tax rate has no meaning, standing by itself. the basis of 1929 and 1930 census fig- ures, and not taking into consideration the reductions in assessments or tax rates | affected in other cities since then, is rel- atively high. The comparisons stand up, if made in per capita terms, or if made |in total receipts and expenditures. This was demonstrated in the volume of tables and statistics presented last | Spring to the Senate Appropriations | Committee in connection with matters | then pending in Congress. It has been | demonstrated again and again. Taking the six cities mentioned above, their choice for comparison hav- ing been previously explained, it was found, for instance, that while St. Louis and Baltimore are both larger in popu- lation than Washington (St. Louis, 819,500; Baltimore, 806.600; Washing- ton, 485,700) Washington's per capita real estate levy exceeds them both, be- ing exceeded only by thit of Minne- apolis. In total taxes, Washington is exceeded only by Baltimore and St. Louts, although in total taxes per cap- ita Washington exceecs them all. cities is necessary for interest on debt. The amount of debt varies widely in every city, some cities choosing to bor- row heavily and others having borrowed moderately. Interest and sinking fund payments should properly be eliminated from comparison between city tax bur- dens when the effort is to determine the adequacy —by comparison—of a tax burden for current maintenance and normal city improvement. And when to comply with the law requiring as- | It is the assessment and the tax rate | 4is! Washington's total tax burden, on | A portion of the tax levy in other | HOME LOAN BOARD WILL SPEED RELIEF 139,012 Foreclosures 1932, 274.9 Per Cent In- crease Over 1926 Record. in| Simultaneously with the announce- | ment that in 1932 three had been 139,- | 012 real es-ste foreclosures, representing an increase of 274.9 per cent over 1926, {In 414 reporting communities, the Federal Home Loan Bank Board an- | nounced yesterday it would speed up fl.séoan machinery to alleviate further ess. Acting on a ruling made by the old‘ |board under supervision of Franklin W. Fort of New Jersey, two of the three members last week approved loans to home financing institutions amounting to $5,308,005, bringing the total ap- proved loans since the system operating on October 15 to $32,171,816. Chairman William F. Stevenson and | T. Dwight Webb, during the week, held daily board sessions and yesterday they | announced that of the total loans ap- | provedw12 regional banks of the sys- |tem had advanced $21,069,516, which | they said represented an increase dur- | ing the week of $5,456,350. | These members will be joined to- | morrow by President Roosevelt's first | Republican - selection to the board of | five members. He is C. B. Merriam, a | building and loan association executive | of Topeka, Kans. With Merriam pres- ent, Stevenson and Webb said they | would start immediately on examining | 1,400 applications for membership to | the system. “Expansion of th system into the areas where money for the refinancing of homes is now scarce and expensive | will go far in alleviating the dangers of possible foreclosures in reducing the cost of mortgage money,” Stevenson said. The foreclosure survey was ordered by Chairman Stevenson in order to permit the board to get a close-up picture of conditions actually prevailing. The canvas tovered the 48 States and the District of Columbia and, according to the report, represents 38.2 per cent of the total population of the ted States. The board’s statistical division was also able to compute foreclosures for the first two months in 1933. The re- ort showed there had been 23,545 arm and urban homes foreclosed in January and February of this year,| against 18,926 for the same period last yer, and 4,947 for first two months in 1926. The heaviest rate of foreclosures was noted in the States of Michigan, Illi- nolam Wisconsin, Ohio, Pennsylvania, &m, New Jersey and New York. RECREATIONAL PROGRAM TO COMMENCE APRIL 19 Medieval Ballet to Be Given by Community Center at Cen- tral High. Preparations are under way for the opening event in the recreational pro- gram of the Community Center Depart- ment's Spring season, on Wi y night, April 19, at Central High School Auditorium, when Lester Shafer and Marian Chace and their dance group will offer a recital featuring & medeval ballet “Paderborn.” The ballet is based on an imaginative theme involving witcheraft in North- ern Germany during the twelfth cen- tury. Solo and group dances will precede the presentation of “Paderborn” in which 40 or more dancers will be seen. Two pianists, Miss Starr Preston and Victor Neal, will assist in the recital. For the ballet, organ music will be played by Mr. Neal. Special setting, costumes and stage lighting have been devised for the dance program. Preparations are likewise under way for the presentation of the third Gilbert and Sullivan opera of the season. “The Pirates of Penzance” by the Estelle Wentworth Opera Group at Roosevelt High School Auditorium about May 9. Note —My cffice has cl- ways met reduced incomes with @ pro- portionate reduc- tion in fees. DENTISTRY NEW LOW PRICES A complete . Dental Service offered you based on long and suc- cessful e x peri- ence, ability and known reputa- tion, at the low- est prices at | which this qual- ity of service can be obtained. My own attention to every patient Dr. Vnghan’ Dentist 932 F St. N.W. MELt. 9576 Metropolitan Theater Building Reservations Now Being Made at even a public scandal.” | Congress into feverish activity to pro- ‘The accepted minimum standard, she #aid, is $3 per patient per day. The estimates transmitted to Con- gress by the Budget Bureau represent & reduction of $16,050 and are “too low for safety,” Mrs. Grant said. “The original estimates which were resented before the last session of gnngrm. but failed of passage,” Mrs. Grant said in a statement, “totaled These estimates had the ap- g;u“vrnll of the Commissioners of ict of Columbia, the Board of Pub- lic Welfare and the local budget bu- reau. ~The present - recommended amount of $131,500 should be increased to provide for at least one hospital bed for every reported death from tubercu- losis, which would mean 599 beds in a municipal hospital where there are at present a little over 200 beds.” Continuing, Mrs. Grant’s statement said it is estimated that for each death from tuberculosis, there are nine in- Zfected persons. Mrs. Grant also condemned the re- @uction of the original item of $60,000 for equipping the Children’s Sanatorium %o $45,000, pointing out that the first figures were based on present-day low- ered prices. vide relief to stricken citizens. 8o, while expenditures are proposed in this bill from local revenues, amounting, roughly, to something more than $24,500,000 (not including certain trust funds), the same taxes remain in effect—unless they are revised down- ward—and will yleld, in addition to these expenditures, money which in all will amount to something more than $9,000,000. All the additional revenue from the local beer tax—which has been boomed 50 mightily as a godsend to the strick- en taxpayer—will be added ‘to this $9,- 000,000 or more and will be sent to the Federal Treasury for hoarding. As it belongs to the people of the District, it cannot be used for heJping to finance any of the mighty national projects now being rushed with such speed to spend more money and aid employ- ment. And as this is the District of Funds Drop to $19 and Many Bills Columbia, over which Congress by con- stitutional direction exercises supreme and exclusive control, the local tax- payers cannot make use of that money to help their own unemployed by giv- ing them work or by giving them bread. 28,948 MEALS, MARCH RECORD OF VOLUNTEERS to Meet, Because of Reduced Contributions. Due to the bank situation, and the fnability of the public to make addi- tional contributions to meet the need, the Volunteers of America wound up the month of March with $19 in cash, but bills amounting to several times that amount. The organization served 28,948 meals to the needy during the month, c-an. Arthur E. Wise, regional commander said, 1,795 of which were served to children either in school or of under- school age whose parents are in dis- . The mission also distributed 1,814 quarts of milk and provided lodg- ings for 3,634. More than 200 gar- ments were distributed and families were aided in 2488 instances. Additional contributions, Capt. Wise hopes, will be immediately forthcom- ing to keep the relief mission at 471 Pennsylvania avenue in operation. SPECIAL NOTICES. OTICE 15 HEREBY GIVEN THAT A SPE- cial meeting of the stockholders of the Nor- Zolk and Weshington, D. C. Steamboat Com. any will be held at the general offices of e company, 1120 Seventh street southwest, Washington. 'D. C.._on Thursday, May 4th, 1933, at 2 o'clock p.m., to consider and act ©on the retirement of not exceeding one-half ©f the outstanding shares of the capital stock of the company, by purchase from the t par. one hundred dollars per are. in proportion to_ their holdings, de- clared advisable by the Board of Directors. Y ORDER OF THE TRECTORS, SMITH, Secretary. T AM NOT RESPON- racted by any one J._ W. DE GROS- RT. - Mount Ratnier. Md. BPECIAL RETURN-LOAD RATES ON FULL and part loads to all points within 1,000 miles: padded vans; guaranteed service! lo- oving also Phos . 3 DEL ASS0C-. INC. 1917 N ¥. ave, er than those contracted by myself. FRANK T. GARTSIDE, 816 Van Ness n. I WANT A PLACE during Summer mont! rir Tl Y or : GET MINNICK- REPAIRS OLD PLASTER- ing. stucco, craftex. cement, chimneys, leaky basements. cld roofs painted. Call M R46. TO TAKE CARE Tent free. 2537 Geor Mistake Made Heretofore. Previous sessions of Congress have made the same mistake that is threat- ening residents of the District now. One administration of the Budget Bureau, for instance, adopted the policy of re- | fusing to approve estimates in excess of the previous year’s appropriations. And at one time in the past when the Com- missioners were summoned to the Capl- tol to testify on their estimates, they were apparently fearful that if they ar- gued for or even called attention to the items stricken out by the Budget Bureau, such argument would be construed as opposing the President’s recommenda- tions. This led to a ridiculous and im- possible situation. It built up unneces- sary surpluses of local revenues that lay idle in the Treasury, instead of being spent on necessary projects. Congress. however, recognized in the appropriation bill for 1923 a distinct difference between the local municipal budget and the budgets for national expenditures. One of the legislative provisions in- serted in that bill provided that: “. .. Hereafter the Commissioners of the District of Columbia shall not be restricted in submitting to the Bureau of the Budget their esti- mates of the needs of the District, but they shall, as near as may be, bring them within the probable ag- gregate of the fixed appropriations to be paid by the United States and the District of Columbia.” The clause has since been read to mean that the Commissioners should each year submit to the Budget Bu- reau their estimates based on what will be produced by local revenue and by < | the Federal contribution, regardless of i1°6. a house, 420 10th st sisting _of i suites. dining es, used and remade mat- tresses, dre: les, chairs, beds, linens, dishes. books, rugs, etc. United States Stor- age Co e v it o3 ke 4.0 ‘WINDOW DRESSER —SHOW CARD WRITER ~~specializing ladies’ and men's wear, rea- sonable prices. Phone Lincoln 5905. Her- man Applestein. Lol INVALID ROLLING CHAIRS. FOR RENT OR sale: complete line of new and used chairs; all“sizes, styles and_adjustments: reduced prices. Also folding chairs, wood or metal. Ul D STATES STORAGE CO.. 418 10th &t N.W Met 1843 __ G BETWEEN ALL 1896 Da- Storage Co. 1117 H Nat. nnfin‘ I WILL NOT BE RESPONSIBLE FOR ANY debts contracted by any one other than my- eif. CLARENCE A. BROWNE. 318 Oakdale pL 10 FOR ELECTRICAL REPAIR SERVICE. CALL ‘The Electric Shop on Wheels. Inc.. and & brousht to complete electric shop will be Jour door. Wis. 4821 Gas Range Repairing Complete Service. Lowest_Prices. THE DALY-HOPPER CO.. INC.. -]!0'.’, 11th 8t. NW. North 5978 Easter Cleaning Special. ANY 9312 RUG SHAMPOOED IN YOUR HOME—$1. Dirt, grease, animal stains removed; work tulnme‘c‘%.nl\-l references. ST & SCHLECHT, Phone Met. £352 5 ROOFING TINNING HEATING - ‘F. M. Ambefgelé. I)';: aror"istered Puumber, D. €. Md. the size of last year's appropriation. When the Budget Bureau eliminates proposed expenditures based on these estimates of revenue, and Congress ac- cepts Budget Bureau recommendations, the result is to pile up a surplus of | unused money in the Treasury. Now, if it is clear how and why ac- ceptance of the Budget Bureau recom- | mendations by Congress means the ac- cumulation of surplus funds, which in turn means hoarding money that be- longs to the local taxpayers, instead of putting this money to useful work, what are the alternatives? | Three “Earmarked” Funds. } Inclided in this bill are three “ear- marked” funds. One is the water fund, which is pro- duced by local water tax payments. The Federal Government gets its water free, and does not contribute & single penny to the water tax. A few years ago the Army engineer detailed here as Com- missioner and his assistants presented |strong arguments to Congress to the effect that the local water system should be improved by a five-year pro- gram of construction. More money had to be produced to finance this con- [ about 25 per cent. This tax boost has continued to yield money. But the Budget Bureau and Congress have halt- ed the program. This money cannot be used for anything but water system maintenance and improvement. If all of it is, used that will be available in 1934, Congress can enable the Com- missioners to spend more than a mil- lion dollars extra and above the budget estimates during the next fiscal year, putting men to work and making the necessary water plant improvements. But if that is not done, the taxpayers obviously should be entitled to whatever reduction in water taxes will be pos- sible to keep the money in their pock- ets instead of in some locked-up vault at the Treasury. As the water tax rate is fixed by act of Congress, the rate can be lowered only by act of Congress. There is also a gasoline tax fund. Money for this fund, like money for the water fund, is contributed wholly by local taxpayers. The Federal Gov- ernment pays no gasoline tax. If the Budget Bureau recommendations pre- vail, more than a million dollars will be piled up in this fund and employ- ment will be denied to some 4,000 able- bodied men anxious to earn a living. If Congress puts this million dollars to work by spending it, its members will have the satisfaction of knowing that in addition to appropriating $500,000,- 000 for the relief of the unemployed by direct grants to the States, it will have enabled men in Washington to earn money on necessary local street work, instead of having to beg it from the charitable agencies. But if the money is not spent, the gasoline tax is twice as high as it should be. As the rate is fixed by Con- gress, it can be lowered only by act of Congress. The Third Fund. ‘The third fund is the fund from tax- ation of real estate, personal and intan- gible property, and other forms of gen- eral taxation that make up the general revenues of the District of Columbia. It is to this fund—the general reve- nues—that Congress makes its annual contribution to the support of the Capi- tal. The Budget Bureau has cut the contribution by 26 per cent, reducing it from $7,775,000 to $5,700,000. But it is to be remembered that the reduc- tion in the last two years has been 40 per cent—or from $9,500,000—although the Federal Government's obligations to the Capital have increased rather than diminished. If the Federal contribution is cut, there should be some relief to the gen- eral taxpayers, and more particularly the real estate taxpayers. But as it is unlikely that taxpayers are going to be given a benefit in tax reduction equal to that the Federal Government is giving itself in reducing its lump- sum contribution, Congress should pre- vent the accumulation of any local sur- plus revenues in the Treasury by pro- viding wisely for their expenditures. The House eliminated from the ap- propriation bill for 1934, which was killed in the last Congress, the pro- vision inserted annually for several years previously prohibiting the Com- missioners from reducing the local tax rate. The Budget Bureau, in sending forward the new bill, also eliminated that provision. All that is required by Congress un- der ordinary circumstances to bring about a reduction of the local tax bur- den is to leave the Commissioners free to exercise their authority in fixing a tax rate that will yield the revenues Congress has appropriated. If Con- gress does not provide for spending all the revenues produced by a tax rate of $1.70, for instance, the Commissioners could lower the rate to whatever amount is necessary to finance the appropriation. Basis for Rate Cut. 1t would be impractical for Congress to order a specific reduction in the rate. The rate should be based on ex- Cieveling 6161, Struction, so water taxes were boosted {pert and the latest available estimate of revenue potentialities, the revised assessment figures, etc., and other data not available at this time. But Congress could appropriately in- sert an amendment to the bill declar- ing that it is the intention of Congress that there be local tax reduction, and that the Commissioners are directed to make such reductions in the rates on personal property and real estate that conditions in their judgment may dic- tate: There should be some relief to the real estate taxpayers of Washington, in line with the relief that taxpayers of other cities are voting themselves. In other cities assessments are being low- ered as property values decline. Here the total of assessments has been con- stantly increasing. Census reports on the financial sta- tistics of cities for 1931 are not yet available in printed form, but the ex- perts who have examined them say they indicate the general trend downward of “assessments ‘everywhere, and that the first scattering reports for the year 1932 show the decrease is being con- tinued. New York City has lopped a cool billion from its assessment. Other _cities are reducing their as- sessments or their tax rates or both. As a rule, the cities which follow the practice of assessing at a low percent- age of true value and which fix a high | tax rate, lower the tax rate rather than the assessment to give the tax- payers relief. Citles which prefer to assess at a high percentage of true value, and a low rate of taxation, lower their assessments, retaining the tax rate. As the tax rate is a multiple of the final tax—meaning nothing when taken - alone—it makes no difference ‘whether the assessment is lowered and the tax rate retained, or whether the tax rate is lowered and the assessment allowed to remain. Either produces the desired relief by lowering the tax burder.. Taxes of 64 Cities Studied. Last year the Citizens’ Joint Com- mittee on Fiscal Relations Between the United States and the District of Co- lumbia made an extensive study of tax burdens in the 64 cities of the United States exceeding 125,000 in population. As a part of the study, comparisons be- tween those 64 cities were extended, on the basis of later figures (1930), and applied to six cities. These cities were: Baltimore, the nearest large city and the largest city of adjacent Maryland: Richmond, the capital of adjacent Vir- ginia; New Orleans, the largest city in Louisiana and the metropolis of the South; Minneapolis, the largest city in Minnesota—Minneapolis and New Or- leans, in addition, being the cities near- est in population to Washington; St. Louis, the largest city in Missouri, larger than Washington, and Indian- apolls, smaller than Washington and the largest city in Indiana. These cities, in addition, are all progressive, well known and representative citles in the United States. Financial statistics relating to gov- ernment in these cities were compared on the basis of 1930 figures—those be- ing the latest then available. Last of those cities asking two questions (1) week The Star sent telegrams to each | whether there had been any reduction | in the tax rate since 1930 and (2) | whether assessments had been reduced. | Summary of Answers. The answers are interesting and are summarized as follows: Baltimore—The city is completely reassessed every five years, about 215,000 pleces of property being re- assessed each year. The city's real estate assessment dropped from $1,- 201,706,652 in 1931 to $1,182,904,212 in 1922. There was another drop from the 1932 figure to $1,158,906,- 697 in 1933—making a total real es- tate assessment reduction of $42,- 799,955 since 1931. So far this year the assessments have decreased an- other $4,000,000. Because of obliga- residences; that its area is fixed by the CARROLL A total of 14,004 homes were f Constitution itself and cannot be ex- tended, as other municipalities extend their areas to take in additional tax- able subdivisions, and that this lim- ited area known as Washington is even further limited, as to taxable property, by the Federal Government's enormous realty holdings, which represent more tax-exempt property than in any other city of the country. 1t should also be borne in mind that larger industrial- cities, such as Balti- more and St.. Louis, with populations far greater than Washington, are richer in realty taxable resources than the limited taxable area of Washington— which has no large industries, or fac- tories. Yet this limited portion of tax- able Washington is assessed for taxa- tion at a figure higher than all of Baltimore or all of St. Louls. The com- bined population of Minneapolis, New Orleans and Indianapolis is more than twice, almost three times, as large as Washington. The land area in acres of Minneapolis and New Orleans alone is more than four times that of the District, of which only a portion is taxable. Yet Washington's realty. as- sessment is greater than that of the three cities combined. The financial backbone of the city is made up of small taxpayers in Gov- ernment employ. Real estate is the city's most important private industry, or has been up to the present time. | Washington should rank low in the list | of cities in the taxable valuation of its real estate, and especially low in com- parison with cities of approximately the same size. But it ranks among the highest. Compared with the 64 largest cities of the United States on the basis of 1929 census figures, it ranked ninth among them in size of Trealty assessment, although it is four- teenth in population. Its per capita rea] estate assessment is the highest in HAVE A NEW Q. R e AUT PAlNTING-ss Any Car taxes paid in other cities, State taxes should be eliminated from the compari- son, as Washington enjoys none of the benefits received by citizens who pay State taxes. And when such items ss debt pay- eliminated from comparisons, Wash- ington's total tax levy per capita is higher than that of any other of the six cities. All cities do not tax alike. Some prefer one method of taxation, others choose another. It is thus fair to make the comparison between total tax re- ceipts. In total tax receipts, includ- ing assessments, Washington is exceed- ed only by St. Louis and Baltimore, the two larger cities, and when the comparison is reduced to terms of per excess of that of the six others. Such comparisons as these are ad- ditional justification for local tax re- lief at this time. DELEGATES ARE NAMED OLYMPIA, Wash, April 1 (#)—Dr. Hugo Winkenwerder, acting president of the University of Washington; A. C. Martin, State land commissioner, and W. G. Weigle, superintendent of State parks, were appointed by Gov. Martin today to represent Washington. at a conference in the National tal April 6, to map out plans for Presidens Roosevelt’s reforestation work relief program. WATCH REPAIRING 15 Week! Smart as the newest Easter clothes. Easier to buy than your Easter suit. Gives joy forever! imondinsuredagaingt loss or damage. Replaced CAR AGAIN! Your Car Can Be Made Beautiful in Our New Spring Colors. Moderate price does not mean lower gquality. Our methods are the same as by the makers of costliest cars— and volume business makes Uiellomipeicyivoasible Any ‘Color RAINBOW AUTO PAINTERS “Washington’s Largest Auto Paint Shop” 1445 Church St. N.W. Off 14th St. Between P and Q tions coming due in 1933, the tax Dec. 6222 OPEN UNTIL 7 P.M.—~SUNDAYS UNTIL 1 P.M. Washington taxes are compared with | ment and State taxes are properly | caplta, Washington’s figure is far in | LTeD in Michigan during 1932, t 1,633 chigan ing , against 1, in 1926; in Illinois, 17,435, agiinst 1, 908; in Ohio, 9,644, against 2,623; Pennsylvania, 7,165, against 1,404; Ala- bama, 5,003, against 273; New Jersey, 6,124, against 754, and New York, 18,- 525, against 5,061. A total of 958 foreclosures were re- ported in the District of Columbia, against 442 in 1926. For the first two months of this year 205 homes have been foreclosed, in comparison with 147 Iltau:‘qthe same period in 1932 and 53 in 26. Only two foreclosures were noted in Vermont during last year, against a like number in 1926. Florida was the only State in the Union showing a decrease in the number of forced sales in 1932 in comparison with 1926, during which time its famous real estate boom was at ebb tide. &ncft-‘l’:m 'epmenw uuun; o mt T 22 the total popula Springs Inn Under New Ma it Forest Glen, Md. Transients and Permanent Guests Accommodated DI snd Luncheons s gpeclalty. lrllll" s Colonial Corner 20th & “\ The best all-brick, detached, 6 Rooms and 2 Baths General Electric Refrigerators New Public Schools Breakfast Rooms Drive out Bunker Hill and Ave., .E. to 20th St., 1310 4 STREET AUCTION SALES—FUTURE DAYS. Shepherd ' Biggest Bargains Ever in This Section 2-bath, built-in garage homes. Open and lighted until 9 o'clock. Come out today. —Price Only $8,950— Lots 45x100 Big Front-entrance e Big Porches inoleum in Kitchens TWO BUS LINES RUN TO THE DOOR Rd. N.E. to 20th St. irn 13 square south, or out Rhode Island thence morth to house H.R.HOWENSTEIN| G NORTHWEST AUCTION SALES—FUTURE DAYS, UNUSUAL COLLECTION Consisting in part of: Adams IMPORTANT AUCTION SALE OF VALUABLE AND OF EARLY AMERICAN FURNITURE, FINE OLD, ORIENTAL RUGS, PAINT- INGS BY NOTED MASTERS, RARE CHINESE PORCE- LAINS, SILVER, SHEFFIELD, ETC. at LEHMANN HALL 848-852 N. Howard Street, Baltimore, Md. Wednesday, Thursday and Friday, April S5th, 1933, beginning each day at 2 P.M. 6th and 7th, Early American Furniture of the Chi and D Decorated Furniture; Oil h’ll:lemfln“by Joshua Reynolds, Thos. Gainsborough, Thos. S masters; about 50 Fine Old Oriental lains of the Kien-Lung, Ming and broidered Hangings; many other rare and beautiful home Monday, April Tuesday, April 4th, Stiegle Glass, Fine and Chinese Rugs; Chinese Porce- Kang-hsi ME; Fine Old Em- China, Silver, Sheffield, and furnishings. 3rd, 8 P.M. to 10 P.M. 2 PM. to 10 P.M. Catalogue will be mailed uwpon request. GALTON, ORSBURN CO., INC.