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AMERICAN UNIVERSITY LAW REVIEW
[Vol. 65:1
4.
FurtherU.S. refinements to Puerto Rican tax laws: Income taxation Congressman Albert Douglas of Ohio expressed frustration toward Puerto Ricans in a 1909 speech in the House of Representatives: "why is it nevertheless true that when, upon the plaza at San Juan, the band of the Porto Rican regiment plays our Star-Spangled Banner and every American present rises and stands uncovered, the natives all sit in sullen silence?""' He surmised: "[t]hey certainly have shown in many respects a lack of appreciation of what has already been accomplished in [sic] their behalf."2 3 7 But instead of recommending expressions of gratitude, prolific writer and activist Jos6 de Diego urged members of the lower branch of the Puerto Rican legislature to "arch the lips, relax the chest, tense up all the vocal muscles and powers of will, and shout out that 0 of the NO!"*23 to further intrusions by U.S. officials. Yet any such attempts by Puerto Ricans to exercise what little political power they had only brought further opposition and chastisement. For example, Puerto Rican members of the lower branch of the legislature proposed reforming the property tax, authorizing municipal representatives and local landowners (mostly native Puerto Ricans) to conduct local property assessments. 239 They believed this would be preferable to Hollander's system,"o in which the office of the U.S.-appointed treasurer made centralized assessments, and appeals were allowed to be made to a board consisting primarily of U.S.-appointed officials.2 1 However, the Treasurer lobbied strongly against the Puerto Rican legislature's proposal in his annual report, citing the wisdom of U.S. tax scholars and claiming that local assessments would be "clumsy, complex, 2 2 expensive, and inefficient."M Unsurprisingly, the proposed measure failed to pass. As disagreements of this sort between native elected
236. 237. 238. 239.
43 Cong. Rec. 994 (1909) (statement of Rep. Douglas). Id. Jose de Diego, No, in INTELLECTUAL RooTS OF INDEPENDENCE, supranote 83, at 133. Report of the Treasurer, in U.S. WAR DEP'T, REPORT OF THE GovERNOR OF PORTO RICO TO THE SECRETARY OF WAR, 92 (1909) [hereinafter Report of the Treasurer(1909)]. 240. See CARL C. PLEHN, REVENUE SYSTEMS OF STATE AND LOCAL GOVERNMENTS 827 (1907) (noting how in its first year of operation, the Hollander property tax relied upon locally generated property assessments, but commencing in 1902, assessments were centralized under the office of the treasurer). 241. Report of the Treasurer(1909), supra note 239, at 92. 242. Id.; see also WILLIAM FRANKLIN WILLOUGHBY, TERRITORIES AND DEPENDENCIES OF THE UNITED STATES: THEIR GOVERNMENT AND ADMINISTRATION 150 (1905) (justifying centralized administration of taxes by arguing that it would keep the process efficient and prevent corrupt local officials from abusing the system).
