Falls Church.-$10.00 flat fee.

Fairfax City.-$10.00 flat fee.

Senator SPONG. Would that give a comparable figure to tobacco tax, for instance?

Mr. TOBRINER. Yes, it does.

Senator SPONG. Local and State?

Mr. TOBRINER. Yes. We have it in respect to tobacco, in respect to liquor, and in respect to the usual items which are subject to tax. Senator SPONG. That is what we would be very much interested in working on.

In your statement, Mr. Tobriner, you mentioned that the District's ability to raise revenue is limited by the fact that many District families earn low incomes and live in homes of low assessed value. How does the amount of revenue per person available to the District compare to the amount available per person in cities of comparable size? Mr. TOBRINER. We will have to submit that. Senator SPONG. You will submit that?

Mr.TOBRINER. Yes, sir.

The District of Columbia has responsibility for functions at both the State and Local level. Therefore, a comparison of per capita tax revenues of cities does not reflect a true picture. The District's tax revenues are more comparable to those collected by States and local governments. However, Census of Governments data do not provide information on State revenues collected in cities thus making it impossible to make such a comparison. The attached table has been prepared using information contained in the U.S. Bureau of Census, City Government Finances in 1964-1965 with emphasis on preceding explanation and footnotes to table.

Per capita city tax revenues in the 21 largest cities in the United States, 1964-65

1 Does not reflect primary responsibility for education, public welfare, or health and hospitals which are provided by county, special district, or State agencies.

2 Education omitted.

Source: U.S. Bureau of the Census, "City Government Finances in 1964-65; Series GF-No. 5," U.S. Government Printing Office, Washington, D.C., 1966.

Senator SPONG. Is a Federal payment already counted in the calculation that you have submitted to us?

Mr. TORBINER. The currently authorized Federal payment of $60 million, yes. And, in addition $10.6 or a total of $70.6 under this proposed legislation.

Senator SPONG. Of $60 million?

Mr. TORBINER. Yes.

Senator SPONG. Mr. Tobriner, how does the tax rate in the District of Columbia compare with that in the surrounding jurisdictions? Mr. TOBRINER. I can give you that, sir.

Senator SPONG. I would like for you to submit that also with the other information.

Mr. TOBRINER. Yes, sir. We will provide those tables showing relative situations in respect to comparable taxes. For example, with a family with a $5,000 income, owning a residence, with a family of four, the total tax package, which is made up of the principal taxes; namely, income taxes, real estate taxes, sales tax, auto taxes and fees, for the fiscal year 1968 indicates that the District of Columbia the total tax package is $355; for Montgomery County, $365; for Prince Georges County, $355; for Alexandria, $424; for Arlington, $412; for Falls Church. $445; the county of Fairfax, $435; and for the city of Fairfax, $457.

I can provide you, sir, with these figures also for families with inincreased income; namely, for the $7,500 bracket, the $10,000 bracket, and the $15,000 bracket. But I assume you would prefer to have those in tabular form for the record.

Senator SPONG. Yes, we would. And in some of your exhibits and tabulations, especially with regard to the debt limit, you have used comparisons with cities of comparable size. We would like the same information for those cities.

Is that possible?

Mr. TOBRINER. Yes, we have it here.
(The information referred to follows:)

METHODOLOGY FOR ESTIMATING THE BURDEN OF MAJOR TAXES IN THE Wash-
INGTON METROPOLITAN AREA FOR FISCAL YEAR 1968

Tax burdens were calculated for a family of four owning a house and auto at four assumed income levels for each of the jurisdictions.

Income Tax-Four income levels were assumed. The appropriate exemptions, standard deduction, and income tax rates in each jurisdiction were applied to these incomes.

Real Estate. The market value of the house at each income level (in parentheses) was assumed to be: $12,500 ($5,000); $15,000 ($7,500); $20,000 ($10,000); and $30,000 ($15,000). The amount of tax shown reflects local property assessment levels and rates in each jurisdiction. Assessment level data for the Metropolitan Area jurisdictions are from assesment-sales ratio studies conducted by the states of Maryland and Virginia in 1966, and a similar study done by the District of Columbia Finance Office.

Sales Tax. The sales taxes shown are amounts computed by the Internal Revenue Service as reflecting acceptable average sales tax deductions for the size of family, income level, and jurisdictions in this report.

Auto Taxes and Fees.-The data on auto taxes and fees include registration fees, gasoline tax, personal property tax, and other taxes and fees for a representative car. The data are taken from the Bureau of Public Roads' report "Road User and Property Taxes on Selected Motor Vehicles, 1964" and have been adjusted to include the local tag fee ($10.00 flat rate) for the Virginia jurisdictions and the current rates of $15.00 and $20.00 for Virginia state registration fees. At the $5,000 and $7,500 income levels ownership is assumed of an auto weighing 3,700 pounds and valued at $1.500 and at the $10,000 and $15,000 income levels, ownership of an auto weighing 4,000 pounds and valued at $2,000 is assumed.

Estimated burden of major State and local taxes for a family of 4 owning a residence and an auto in the Washington Metropolitan area for fiscal

Sales...

Sales.....

METHODOLOGY FOR ESTIMATING THE BURDEN OF MAJOR TAXES FOR A FAMILY OF FOUR OWNING A RESIDENCE AND AN AUTOMOBILE IN THE 21 LARGEST CITIES OF THE UNITED STATES FOR FISCAL YEAR 1967

Tax burdens were calculated for a family of four owning a house and auto at four assumed levels for each of the jurisdictions.

Income Tax.-Four income levels were assumed. The appropriate exemptions, standard deduction, and income tax rates in each jurisdiction were applied to these incomes.

Real Estate. The market value of the house at each income level (in parentheses) was assumed to be: $12,500 ($5,000); $15,000 ($7,500); $20,000 ($10,000); and $30,000 ($15,000). The amount of tax shown reflects local property assessment levels and rates in each jurisdiction. Assessment level data for 18 of the cities are from the U.S. Bureau of the Census, Census of Governments; 1962, Vol. II, "Taxable Property Values." Assessment level data for Dallas are from Moody's Municipal and Government Manual, February 1965. Data for Houston and San Antonio are from Prentice-Hall, State and Local Taxes: "Property Tax Edition." Since household furnishings are not subject to a personal property tax in all cities and values used are reported by individual taxpayers in most instances, no assumption has been made as to the additional burden this tax would impose. Sales Tax.-The sales taxes shown are amounts computed by the Internal Revenue Service as reflecting acceptable average sales tax deductions for the size of family, income level, and jurisdictions in this report.

Auto Taxes and Fees.-The data on auto taxes and fees include registration fees, gasoline tax, personal property tax, and other taxes and fees for a representative automobile. The rata are taken from the Bureau of Public Roads' report "Road User and Property Taxes on Selected Motor Vehicles, 1964."