Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-11-11
Taxation OF Livery Stable Keepers,
OPINION OF ATTORNEY RIDDLE.

District commissioners as to the right OF the
District to collect personal tax" levied on the
personal property Of Mr.. Allison Nallor, jr.,
and other livery stable keepers, gives the fol.
lowing opinion: Herewith return the appli-
tion OF sundry livery stable keepers to have
their personal property held exempt from taxa
1877. This as / understand it, Is upon the
ground that they have already substantially
paid tax on the same property In the form of
hee cen nnder tn ne act OF the late legislature
expression or the legislative Will, and must con-
troll all others. II inconsistent with the Dis
trict legislative acts then 1t repeats them,
and that as it seems to me concludes
the argument. but as understand it, the ques-
ton is not an open one. The tax under the act
OF March Sd, 1871, is direct tax On the prop
eTty. The license Is tax on the business, a tax
able, distinct thing. This was the foundation
OF the judgment or the Supreme Court in the
famous State Bank tax cases. In the case OF the
WashinatOn Gasl1ght Company against the
District OF Columbia the company attempted to
avoid the license, on the ground that the act OF
March 50, 1877, taxed the property and capital
The court held that the two acts were consist
ent-One imposed a tax on the business OF man
ufactur1ng gas; the other on the capital or the
company. am unable to distinguish, In prnci-
pal, between that and the case under consider
ton. In any event. think you will be Obliged
to enforce the law. The parties may save their
rights by paying under protest. have fully
considered the able and ingenious statement Of
the applicants, but feel cOnSt ratned to hold to
the foregoing conclusions.
DEEDS IN FEE have peen filed as follows
Benjamin w. Keyser to David Clayborn, part
lots and 5, sub. so. 302; $3.50. Rees Evans and
Rooert Mc 81 o to Gear suo lot
Laren, executors, and Eliza Barber to Hannah
Hunnicutt. lot les, In Uniontown; $50. VIM. D.
Cassin. trustee, and Annie and John MCGEE, to
Cyril p. Benedict, part track Of land called
Fletchalls Chance; 81, 200. Geo. w. Riggs to
Seaton Schroeder, lot 3d. In sub. OF lots 80 TO 81
81 ae $685. a Linda f. Bal to Jane J.
town College to Andrew P. Mckenna, lot 2, So
100; s.. Samuel P. Brown to John F. Green,
trustee, lot IS, sub. Of Mt. Pleasant; $. John
Georgetown; 81 100.
THE GRAND LODGE F. A. A. NJ, of the District
OF Columbia, at the annual meeting last night,
elected officers as follows: n. b. Larner, NJ. w.
grand master; e. a. Chamberlin, r. w. D. grand
master; N; n; Parker, r. W. senior warden; T.
P. Scheffile, r. W. junior warden; II. w. Single
ton, X. W. q. secretary; G. G. Duncanson, X. w.
g. treasurer John Locke, w. g. lecturer; C. B.
Smith. W; 6; Chaplain chaplain; G O Brown, ".
j. n. Birkhead, W. j. grand deacon; John VII
son. w. q. sword bearer; j. G. Barker, w. G.
puisuiyant; c. Shelse and E. C. Eimore, W. &.
THE PROPOSED RECEPTION TO GOVERNOR
ELECT P0RTER.-Hon. A. G. Porter, governor
elect OF Indiana, will arrive this evening on the
western train by the B. & p. railroad due here
at l:s5 o'clock. meeting OF Indlanians was
held at Odeon hail last night to make arrange.
ments. for an enthusiastic reception TO him.
Statements were made that the TOwpath club
and the East Washington Garfield and Arthur
office will be On hand tonight to join in the
dt monstration. The president, Mr.. Holloway
and Generals Brady and Tyner were selected as
tie reception committee. Committees on
finance and music were also appointed. Major
L. T. Williams was elected marshal The Iuii-
anfans will meet tonight at $50 o'clock at
Odeon hall and proceed thence to the Baltimore
q Potomac depot, where other clubs are re-
queSted to join them.