The Dallas weekly herald. [volume] (Dallas, Tex.) 1873-1885, 1881-04-28
THE TAX.

THE DRUMMER TAX.
The more "the true inwardness" of the
drummer's tax passed by the last legislature
comes to be understood end appreciated bJ
those directly affected by it, the more oonox
ious it becomes to them. Under the drum
mer tax law as passed by the sixteenth legs
lsture, any house doing business in or ou'
of the state that desired to sell by sample
through a drummer or drummers, had to pay
to the comptroller of the state, in advance
an annual tax of 5000. When this tax was
maid. such house could send out as many
drummers as it pleased lone or one hundred.
This law was. a hardship upon its face, to
the smaller class of merchants.
The dealer who was able to en-
ploy but one commercial traveller said
it was unjust to him to have to pay as much
for the privilege Of selling goods, or, in
other words, for his one drumme as the
dealer whose business was 60 extended that
he could employ one hundred commercial
travellers. This, prima facie, is sound logic.
but the law was upheld. Now for every
drummer employed an annual tax OF fifty
dollars has to ts paid in advance to the
comptroller, and the large dealer is complain
ing now. He says that if his business is OF
an extent to make it desirable to employ n
hundred drummers he must pay $5,0Co Tor
it. whereas the dealer who employs but one
drummer has to pay but $50 for the priVi-
eye. This may be specious.reasoning or 1t may
be sound. Under the constitution, taxation
must be uniform and equal, and the merchrnt
carving a stock of but $4,000 can claim
that it is but just that he should pay but one
hundredth part as great a special tax as the
merchant carrying a stock one hanareo
times as large as his, or who is able to en-
ploy one hundred times as many means 6 ne
does TO obtain trade and sell goods. The
following circular from the comptroller
explains this drummer tax explicitly from
his stsud point OF a correct Interpretation OF
the law, but if his interp1 station be correct 1t
ia evident that the law is faulty and
it may be unconstitutional as well:
"By the terms of the law which took eject
March "a, 1881, every commercial Traveller
drummer. salesman or solicitor of trade by
sample or otherwise, is required to pay a
personal occupation tax of $4,000 per annum
in advance to the comptroller. The law OF
1879, which permitted merchants and manu-"
facturers to pay tho merchants occupation
tex of $4,000 10 the comptroller and OBJ
tain permits for ss many commercial travel
ers, drummers, statesmen or solicitors OF trade
as they desired 10 employ, to canvass Tor
their business without payment of additional
tax, w~ss.repesled by the act OF March "a
1881: and merchants holding unexpired &C.
cupstion tax receipts for $4,000, issued by
the comptroller, will DO allowed to continue
business as merchants in this state for the
full period embraced in the license Without
payment or any further merchants state
occupation tax; but drummers cannot can
yass for their business after March "a, 1851,
under such license. The law is peremptory
in its terms, and does not authorize the
comptroller 10 refund any part of the Der-
chsnt's occupation tax paid at this ONCE
prior to March "a, 1881, and drummers OF
such merchants are subject TO the personal
tax of 5000 per annum. Licenses issued
TO commercial travellers, drummers, sales
men or solicitors of trade, by virtue OF the
m~erchsnts occupation tax Of $4,000 paid at
this ofics,.sre revoked, and all such CONNER
cial travellers, drummsrs, statesmen or solicit
ors of trade are required to pay their own
personal occupation tax of 5000 each per
aunum TO the comptroller, after Marchs2 "a,
1881. as required by the law now in force.
Drummers who paid their own personal tax
Of $4,000 per annum as general commercial
travellers prior 10 March "a, 1881, and hold
uuexpired licenses, sre allowed 10 continue
their business as such for the full period en-
brscsd in the license. without further pay
meut 70 The comptroller. Eveiy commercial
trsvsler. drummer, salesman or solicitor OF
trade. before be solicits for orders, or makes
.uv sale Of any article whatsoever, 10 any
county in this state, shall file with the
county clerk Of such county, the comPtro[
lsrs rscsips for The occupation tar herein
prescribed, snd the clerk shall immedisisly
record such rscsipt and return the same 70
such Commercial t~rsvslsr, drummer, sales
man or solicitor Of trsdA on his payment Of
tsautv-fvs cents thsrsfor; sud every com
me-cisl f~-svslsr, drummsr, sslesmsn or 70
Hssor Of trs5s. Who shall solicit Orocn or
make suv sales IN arg county IN this stsie
without frst hsvinK tbs rscsips Of The comp
t-oUsr for bis .ocrupstion tsr duly u,oroso
.. bs-sin prescribed. shall Be dssusi guilty
a.. ui.ssm.-nor, md fired 10 any sun Nd
a. e1S ~ m1-s thsn 800