National Republican. (Washington City (D.C.)) 1872-1888, 1875-04-02


large stock on hand, and only portion of It paid
for. as the date of making return, was manilestly
Heretofore, under the law imposing license
which was still unrepealed, they made the return
on the average stock on hand, or rather the aver
age amount OF capital Invested. II they conld 90
better they should certainly abolish the license
tax and assess the IL per cent. upon the average
| capital Another, and one Of the worst features
expose all their private business and make thelr
returns under oath. and as illustrating how II
would operate against certain honorable men he
said AS you are we'll aware, after making the
return Of credits, the merchants, In seltde'ence,
will be compelled to make as full showing on
instances they will nearly balance. These re-
turns are made under oath to the assessors and
alter beng filed In their office become public prop
erty. In all the business centres thcre are COM
mereial agencies, whose duty it is TO furnish the
wholesaler with the business standing OF his pa
irons in the several cities. As the best possible
means of ascertainng this the representatives OF
these agencies in the District will go at once to
the records of the assessor and make q copy Of
the sworn statement OF the merchant for the
benefit of his employers, and 1t would necessarily
be accepted by them as the best possible evidence
OF his business standing.
In this and other cities there are men who have
for years conducted business in the most straight
forward and honorable manner. Their obliga-
character unimpeached and unimpeachable, yet
many of them simply made good living for their
family and dealt honestly by their felloW-men.
Let this law be put into effect and let these men,
against whom there has never been breath Of
suspicion, go to New York tobuy goods What
will be the result2 They will be met with re-
fusal, and when they inquire why, they will be
met with the transcript of the books Of the asses
sOr containing their sworn statement and the re-
YOUR former obligations have been promptly met,
and personally we would credit you for any
amount, but according to your own statement you
are doing business without any capital behind,
and as a matter of selfprotection we must decline
Mr. Mitchell urged that the matter be fully con-
sidered by the committee before final action was
taken.
Mr.. JOHN @. JUDD,
of the firm of Judd X Detweiler, printers, said,
on behalf OF the trade or profession he repre-
sented, he would Ike to make a very few
marks. These he directed to the Commissioners
in the shape of an inquiry as to what was to De
the basis Of the assessment BY the assessors. The
law required that all articles should be assessed
at their actual cash value on the LIST day Of April,
but he wanted to know how that was to be de-
termined. In support OF his proposition ne
stated that in his business the articles used would
amount at original cost 10 about Sl5,OOO yet he
did not think that If offered for sale today he
BOulI realize over $500 for them. He then TO-
formed them that under the rule governing the
sale of old material after a font of type had been
OLce opened and distributed, even though pOr
tiuE OF it had never been used and the other pOT-
tion only once, it lost fifty per cent Of its value.
After years use ii was worth about twenty
cents on the cost, and after that it sold II #
had to be sold, as old metal at ten cents per
pound. Presses, which were very expensive, de-
preciRted IN value nearly, but not quite, as rap
idly, and be supposed this was true Of other ma
chinery. He called attention to this fact to
tain how the assessment was to be arrived at, as
he was sure no one OF the board knew anything
about 1t, and would not be able to make the re-
quired assessment so as to do justice to the par
ties.
Mr.. W. C. METZEROTT
said he wished to call attention to the proviso that
among the exceptions was that OF pers ms domi-
ciled outside tie District who paid taxes on their
properly in the States in which they claimed res
idence. The District was small and hemmed 10
bytwO large States, easily accessible and by that
manner persons might take up q residence in
either one Of them. He owned a farm in Mary
land, about eight miles from this city, where his
family resided six months in year. If he felt
disposed to do which he did not, he could 20 to-
morrow to the county seat, Marlboro inform the
proper official that he intended to take up his res
idence in Maryland, have property in this city
assessed under the Maryland law, and instead Of
the ~ per cent, he would be required to pay but
NTH Of one per cent. He simply called atten-
tiOn TO this TO show how easily the law might be
eyadeu.
Mr. JOHN H. sEMMEs
said that there was another about the ''stock on
hand" April ], about which he wished TO inquire.
That was whether, in the event of purchasing a
large bill Of goods entirely on credit say for
sixty and ninety days, and having them in store
the day mentioned, he would be compelled to
return them as stock on hand. He was certain
they did not then belong to him, and he did not
think he should be made to pay the tax on them,
His lRck Of knowledge on this point had caused
him TO refuse TO buy lot OF goods only n few
days BgO He spoke in general terms OF the
haIdships Of the law, and in the course of his re-
marks stated that, in his opinion, the stock of
groceries on hGnd in this city to-day was nearly
100000, or enough to realize the slOO OOJ tan.
saId 10 be all that was requisite in the debate
When the bill was pending.
REPLY OF THE COMMISSIONERS.
Commissioner Dennison, on behalf of his COL
leagues, said that they were glad Of the oppor-
tunity to meet the gentlemen, and he would
make a short explanation Of their connection
with the tax bill. As a committee had been ap-
pointed by Congress to prepare a new govern
m district m
posed that plan would be devised upon which
all could agree, and had not thought it neees-
sary to SIX for any special legislation. As, how
ever, the time passed on and it became evident
that neither Of the bills looking towards per-
manentgOvernment would be passed, and wish
ing to avoid the unpleasant position OF finding
the A!stri"t treasury without cent in It on the
LIST OF July, they prepared the first tax bill look
ing to the realizatiAn Of the sum necessary 70
conduct the government. This hill was offered
tQ the CGpmittee on APPROPRIATIONS, when the
bill making an Appropriation by the Government
then was made, and it was referred TO the Dis
trict committee. They soon became satisoed that
they would have to secure outside aid to have 1t
passed, and called upon Messrs Wilson and Ran
Call, who promised to help them, but. both insist
ed that there was TO be personal tax.
To this the COMMISSIONERS objected, but hiding
that without Ii no bill would be passed, Lney had
it incorporated. In conversation at the Uapi-
tOl on the subject, Mr.. Randall asked for the
amount OF persoHal property in the District and
without any data on hand they informed him
that according 20 the last returns uuder the old
the
basis nj h's abatement that 4" ,-iA =; iIH6F5t
To slUo CO., Tie law, however, had been passed
making il mandatory on them to assess and col
lect ajax on certain personal property, and they
had no option in the matter. The matter had
been fairly considered by Congress, and under
the law tho only duty devOlving upon the Con-
missioners was the appointment Of the assessors
and the preparation of the schedule, anu the
preparation Of the schedule certainly implied no
Interpretation OF the law. The question as to
whether the law itself was unjust, oppressive and
W vuaC he add
Oply to Congress.
In this matter they could not yield to the re-
quest Of the committee, as they had no more !ght
10 suspend the opera Ion of a Law than did the
President or Seer. carries to suspend a law whose
execution was .dtrGsted TO them.
The g'atteuen forgot that by the terms of the
Ia on 6ne half the amount seventy-iye cents on
the 500 was TO be paid before the assemblage Of
Congress, and they had no doubt that as soon as
that body met thew would give them a fair and
patient hearing. There was no doubt that the
DILL was Inquisitorial and needed amendment.
He compared the bill with those OF Ohio aud
Indiana, and stated that they were decidedly
more CnerOus than that OF the District, here it
was enc and one half per cent. and there it was
two and one hall, and The exemptions here were
greater, besides in Ohio the exemption Of prop
erty was only $50, here it was $500. In regard 70
the suggestions that under the law money in
hand was not taxable he said that they agreed
TO that and that would De omitted from the SEIZED
ule.
be excepted.
II.
had no opinion TO express.
MIR Cook pressed the question, and Mr. Den
nison replied that be referred only TO money in
possession. He said further, that in regard to
The other points raised that they would consider
them and would be glad If they could make any
change: but he wished to be perfectly frank.
| They held that money was property and must
be faxed The Commissioners saw no way BY
which they could avoid the collection Of the tax
| as imposed by the schedule, which they pro
| posed to amend slightly.
| A number of questions OF minor importonct
| were asked and answered.: after which II was
| agreed that an official copy Of the amended
| schedule should be sent to the committee as tht
| fnal answer Of the Commissioners.
| MIR. Given then returned thanks for the cour
| tesy extended, and the committee withdrew.
Commendable Enterprise -Hilliksn's New
House.
Transient visitors OF the national metropolis, a
we'll as the thousands in the city who are de
pendent upon the accommodations of publ
houses for home comforts, have substantial caus
Tor generalization in the success which has al
tended the efforts Of Mr.. Frank Nilliken to e:
tsbliEh q trst-clsss eating and boarding hOIsC
where the luxuries OF hotel and the comforts
q home are sgTeeably mingled. This enterprii
ing caterer has only Leen enabled to do this ate
years Of experience IN this business, during whic
| he has studied with waIchfuI care the needs
| this class OF Washington's Inhabitants. Mill
| Hgaaa a ut he nrnFT 1arf