The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1870-08-16
[CommunicateC
Communicated.
Assessing Gardeners, ETC., a :" Ii
cense Tax.


ing a special Cor license y tax
against persons who sell vegetables
and other farm and garden produce
in our markets. The writer ae-
knowledges that he has not examined
the law on the subject, but be goes off
half cooked" and denounees the
local revenue officers and Radical
Congress" without stint. The editor
wishes to manufacture political capi-
tai at this juncture, and eagerly seizes
any occasion to prejudice the minds
of the people against the powers that
be-" OF course, nothing else is to be
expected from the organs of the OPP
position. Ie is their stock In trade.
But to the persons directly affected
by these assessments, and TO the
people at large, an explanation is due,
and is hereby given.
The internal revenue laws have for
over six years required the payment
of q e" license OF special tax by pro
duce brokers that is, those
whose occupation il is to buy or sell
agricultural or farm products, and
whose annual sales do not exceed ten
thousand dollars" except Ia case of
persons who have paid the special
tax {" license as a commercial
broker CIR cattle broker, or wholesale
or retail dealer, or peddler.
It is provided also that no special
tax shall be required of producers for
selling their own products at the place
of production; and In another part Of
the law, that 10 person shall be re-
quired to pay a special tax for ped
ding " the products of his own farm
or garden"
Under these conditions it became a
question whether farmers and gar
deners selling their products IN the
market-places should be taxed as pro
duce brokers. Was it their OcctpG-
tiOR to sell In this manner? If so,
they were clearly liable as produce
brokers provided their sales were less
than $4,000 per year, even though
they did not sell to the amount of
$1,000 per annum as allowed retail
dealers. If their sales exceeded
$4,000 yearly, they were liable to
pay special tax as commercial brokers,
500 dollars per year.
A number of questions on this sub
iect were presented to the Commis-
sioner by his subordinates, from time
to time, and that official decided that
if il was the occupation of any person
to buy or sell agricultural or farm pro-
ducts. he Cor she) was liable to pay
the special Cor license } tax Of $40
per year, unless the sales were made
at the place cf production or by ped
ding the same from house to house.
In his anxiety to relieve producers
of agricultural or farm products from
this tax, the Commissioner issued in
structions 10 assessors aud their as
sistants to construe the law and in
structions under it literally. This
has been done in this District. In
some other localities, particularly
large cities, assessments of this kind
have been made. Amongst other
places where this was done was Viii
Transport, Pennsylvania. To test the
legality of the assessments, a prosecu-
ton was lately commenced against
one Charles Simons, a gardener who
lived near that place and sold the
products of his farm in the markets
Of that town on the regular marke
days. He had failed to pay the tax
After powerful arguments by tht
District Attorney and by the attor
neys for the defense, the jury, undel
instructions from Judge McCand
less (who is reputed to be cns O.
the abIest United States Dis
trict Judges on the bench), re
turned a verdict of guilty, whereupoI
the defendant was sentenced to pay
foe of SO, the special tax for two
years, $40, and costs. The court as
sumed that there was no criminal In
tent on the part Of Simons.
After a course of reasoning upol
the application of the law to the case
Judge McCandless remarked, II
was doubtless the design to exemp
as far as practicable, the agriculture
portion of the community from buJ
densome taxation; but as almos
every person and every thing is neces
sarily subject to taxation, there wa
no reason why the producer, wh
briggs his articles to market an
comes in competition with me-
chants, or those who buy an
sell, should be so highly favore,
If he sells from his own farm or b
garden. he pays nothing, but if
acts in the capacity of merchant {
dealer, he must pay tax upon tht
occupation. That is but just TO b
fellow taxpayers, and ne ought not
complain of the Government whiC
eXact6 H. Dub ObAAA AAOshN
reason why l consider this the trV
construction of the statutes. Farme
aud gardeners are exempt from tax
tion as peddlers; that is, they may
from house to house, in town or coul
try, and sell their produce will
out paying a special tax. The
are also exempt as manufacturers
producers Here the maxim, Z;
preSsio ltPiHs est eEclusiO dlteria
applies. If Congress intended tn
they should not be Included
the class of produce brokers, tn
would have said so. IF they pursl
any other occupation than that
tilling the soil, and selling direct
from their farms or gardens, they i
cur the liability of the addition
employment, and think properly so
Upon this decision assessments b
to be made. IF any persons ha
been illegally assessed, they ha
their remedy by appeal, which will
duly considered upon presentation
the facts. There is certainly lit
reason to complain on the part
those liable for the tax, as they ha
thus far escaped it, and it will expi
next May, the repeating act late
passed taking effect then upon ii
tax. The sgriculturalists have q
been oppressed by the internal rev
NO fawe IN the oonfraru khou he