Delaware State journal and statesman., 1866-01-19

ton, together with the very meagre prices
usually paid for that kind of work, las led
the Revenue officers TO refrain from enforc
ing the law on dress-makers, except in very
few instances.
In every case where the law has been
enforced the dress-maker has been sold out
by the Sheriff, and but small proportion OF
the tax realized. She is compelled either to
give up the business or resort to every sort
OF subterfuge to conceal the amount of her
business, and perhaps make false report OF
the same. These are her only alternatives.
IL is very certain that the community are not
willing to see such injustice done to indus
trious working women, and it surely could
not have been the design of our legislators
to put such prohibition on dress-making as
a business. Now all loyal people agree that
the taxes as a general thing, are Just, and
ought to be paid ungrudgingly and cheer
fully. Is not this rather killing the "goose
to get the golden eggs?' Already the In
justice of the tax has been acknowledged in
the case of jewellers, who are occasionally
liable to have the value of the material sent
immensely disproportioned to the work
placed upon it; but the injustice of the tax
IS still greater in TIE case of dress-makers.
IL may be thought quite as profitable for
dress makers to work by the day in private
families as in large dress. making establish
ments This, perhaps, is very true of few
who may be expert at cutting and fitting,
and can take the whole responsibility of the
business; but what is to become of the large
class who can only work under direction
who are fine sewers, doing the very hest
work, but have no talent for form or cutting.
II IS well known in all establishments, both
tailoring and dress-making, that not one in
twenty of the best hands are competent to
cut and fit the best class OF work, or make an
entire garment. These mere sewers, as thew
may be designated, must be provided for,
and how is this to be done, except in large
establishments, where work can be appor-
toned according to the talent and capacity
OF the employee9 1t is simply impossible
for these establishments to be Kept up if the
present construction of the law or rate of
TAX IS enforced. II may also be argued that
the law makes provisions for those doing
small business, by allowing the amount of
SliOU0 to be exempt. In reply we saw, no
dress-maker could support herself much less
number OF hands for three months, on
what she can obtain for making up 81 900
Worth OF materials, so that every dress
maker i'll the country doing business for
herself is liable TO be sold out by the Sheriff.
and not one in 800 has assets enough to pay
even three per cent of the amount of tax
llat would be due. The unwillingness of
the revenue officers to distress the dress-ma-
Rers because OF the positive injustice of this
. per cent tax on the value of the materials,
has given dress-makers up to the present
time an almost entire exemption, and now,
after SO long period, an attempt to collect
the back tax, even if it wer0 only the six per
cent on the labor, would be attended with
the most disastrous consequences. More
than nine-tenths of the dress-makers would
lind themselves unable to meet the one year's
tax on the labor alone. If their entire as.
sets were disposed of no proportion of it
could be collected The only remedy, there
lore, will be for Congress to annul the whole
obligation, SO far as dress-makers arc con-
cerned. The most that can be expected with
any Justice, or the least prospect of deriving
any revenue, will be the tax OIL their labor,
together with such materials as they may
furnish.
This would undoubtedly in most cases be
cheeriully met, and would not only allow the
trade to exist, but would afford an additional
revenue, which could not possibly be Sc
cured by an enforcement of u tax on the
whole value of the dress when finished. Nor
could the amount that might be assessed on
the labor alone be collected when the eXac.
tion is made to go back for the purpose of
collecting tax on the whole years business,
when there has been no determination to
enforce the law so far as they were concerned,
especially when, as Il very general thing,
this class of persons have scarcely dollar
invested in their business, and no capital to
fall back upon. NINE DEMoREsT,
No, 473 Broadway. N Y