The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-02-01
THE LICENSE TAX.

There Ia nothing more difficult than the i'm
position Of a license tax which shall bear
equally upon all trades and calings, and
white this difricuty has been fully appreciated
for years no steps have been taken to correct
tho trouble and hardship growing out Of the
irregularities of tax. A dealer whose income
~ hundreds Of dollars per day Is not COM
PEELED under tho law TO pay any greater tax
than one who barely makps enough to cup
port hs family. and In this way small deal
ers and those whose callings and professions
arc not profitable are dscourgnged aud op-
pressed. The constitutional convention very
wisely took this vexatious question under nd
visement. and the result OF Its deliberations
is found In article No. 205 Of the new constitu-
ton, which is as follows:
The General Assembly may levy q licansa
Tux. and In such eaae shall graduate the amount
Of men lax 10 b. collected from the pe, sens
pu,aIiug the several trndes. profess Ons. v0en
IT. ~ nr4d cnlinge. All ps.soGs. associations III
persons sud aptpnTt ttons pursuing any trade.
profession, hustn ss OF caN1ng may hs 'en-
q. rea liable IA such tax, except ole, ks laborers.
clergy mell, schOnl- 'em,heta tn so engaged IN
nsee anieni agticu rural, horticultural and
mining ,llteut~, al d ufaet uT.ses other than
l,ee # Distilled alcoholic or malt liquors, To-
hsre, aud cigars. ana e,tton sd oil, NO 20
Ill al opruoration ehell inp"se q greater
Assembly far State purposes.
It will be olbse we'd that tho right to levy
license tax Is pernissive. but the graduation
pf such tax when levied is mandatory 1t will.
therefore, be impossible to tax hereafter all
persons IN the same calling. whether they do
little or much business, Ia the same amount.
Clearly. under the provision Of the coDstitu-
tlun quoted above, the amount ito be col
ltcted from the per sons pursuing the several
trades, professions. vocations and caiings"
must be graduated according to the amount
of business done In view, therefore, of the
unfortunate necessity for levylng license
tax for purposes Of revenue Il would be well
for the Legislature to take this matter up as
soon as possible. for It is very plein to be-
seen that tho difficulties that Will be
encountered IN drawing up such al act as
that contemplated by the trainers Of tho
constitution will be many and serious. 1t
will require tho best talent In the General
A saembIy and much time to construct a
statute on this important subject that will be
free from legal objections, and at the same
time bear equally upon all. The old license
law Is full Of ahsurdities, and has been the
cause of much real hardship 10 tho small
tradesmcn 1t has favored tho rich and borne
severely upon the Door: It has unguestiona
bly, driven away capital and discouraged
enterprise and was ono OF tho most potent
Influences Ia retarding The growth Of
small manufacturing establishments. which
It Ia The part Of wisdom for us. to aid and
foster In every possible way.
The genius ~ tho new const tuition Ia the
very reverse Of this, and we believe the on
GERS Of the new government from tho Gov
prnnr down. are thoroughly alive to tho ne-
Pssity ut removing rs far ~ may be the
burdens which unjust laws have placed upon
ahnr. and of stimulating manufactures with
n tho State. No license or other tax can be
mposed upon manufacturers clerks l1boreys,
,lergymen or school teachers. and under this
lew and enlightened order OF things wa
nay not unreasonably indulge IN brig t anti
'ipatoDs for Louisiana and New Orleans In
he near future.