The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1881-04-22
THE DRUMMER TAX.

comes 10 90 UNDERSTOOD and appeec'a'eo w
those directly affected by it, the more obnox.
lou, it becomes to them. Under the drum
mer tax law as passed by the sixteenth legs
lature, any house doing business in or out
of the state that desired to sell by sample
through drummer or drummers, had to pay
TO the comptroller OF the state, in advance,
an annual tax of 5000. When this tax was
psid, such house could send out as many
drummers as 1t pleased -one or one hundred.
This law was. hardship upon its face, to
the smaller class of merchants.
The dealer who was able to en-
ploy but one commercial traveller said
II was unjus! TO him to have to pay as much
for the privilege Of selling goods, or, in
other words, for his one drummer rs the
dealer whose business was so extended that
he could employ one hundred commercial
travellers. This, prima fscie, is sound logic,
but the law was upheld. Now for every
drummer employed IN annual tax of fifty
dollars has to be paid in advance to the
comptroller, and the large dealer is complain
ing now. He says tina if his business is of
an extent to make it desirable to employ one
hundred drummers he must pay $1,000 for
il, whereas the dealer who employs but one
drummer has to pay but $50 for the privil-
ego This may be specious reasoning or it may
be sound. Under the constitution, taxation
must be uniform and equal, and the merchant
carrying stock Of but $4,000 can claim
that it is but just that he should pay but one
hundredth part as great special tax as the
merchant carrying a stock one hundred
times as large as his, or who is able to en-
ploy one hundred times as many means as he
does TO obtain trade and sell goods. The
following circular from the comptroller
explains this drummer tax explicitly from
his stand point OF correct Interpretation OF
the law, but if his Interpretation be correct, it
is evident that the law is faulty and
it may be unconstitutional as well:
"By tho terms of the law which took effect
March "a, 1881, every commercial traveller,
drummer, salesman or solicitor of trade by
sample or otherwise, is required to pay
personal occupation tax of $4,000 per annum
10 advance TO the comptroller. The law of
1879, which permitted merchants and manu.
facturers to pay tho merchants occupation
tax of $4,000 to the comptroller and OBJ
tain permits for rs many commercial travel
ers, drummers, sslesmen or solicitors of trade
as they desired to employ, to canvass for
their business without payment of'additional
tax, was repealed by the act of March "a
1881; and merchants holding unexpirod &C.
oupation tax receipts for $4,000, issued by
the comptroller, will DO allowed to continue
business as er,hants in this state for the
full period embraced in the license without
payment or any further merchants state
occupation tax but drummers cannot can
vass for their business after March "a, 1881,
under such license. The low is peremp.ory
in its terms, and does not authorizes tho
comptroller to refund Vny part of the mer
chants occupation tax paid at this office
prior to March "a, 1881, and drummers of
such merchants are subject to the personal
tax of $50 100 per snnum. Licenses issued
TO commercial travellers, drummers, sales
men or solicitors of trade, by virtue of the
merchants occupation tax of $500 90 paid at
this Office are revoked, and all such comner-
cial travellers, drummers, saesm IN or solicit
ora of trade are required to pay their own
personal occupation tax Of $4,000 each per
annum to the comptroller, after March "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 to March "a, 1881, and hold
unexpired licenses, are allowed to continue
their business as such for the full period en-
braced in tho license, without further pay
ment to the comptroller. Every commercial
traveller, drummer, salesman or solicitor OF
trade, before no solicits for orders, or makes
any sale of any article whatever, in any
county in this state, shall file with the
county clerk of such county, the comptrol.
ler's receipt for the occupation tax herein
prescribed, and the clerk shall Immediately
record such receipt, and return tho same TO
such Commercial traveller, drummer, sales
man or solicitor of trade, on his payment of
twenty five cents therefor; and every COM
mercial traveller, drummer, salesman or so.
lcitor Of trade, who shall solicit orders or
make any sales in any county in this state,
without frat having the receipt of the comp
troller for his Occupation tax duly. recorded
a, herein prescribed, shall DO deemed guilty
of misdemeanor, and fined In any sum not
less than S25 nor more than $780,"
There is no question but that house doing
business out of the state can send its COM
mercisl travellers into Texas TO drum for
trade, and be compelled to pay a special tax
for each drummer If tho merchant in Texas
has to pay that tax, but can they DO required
to pay that tax as merchants That ia the
only mooted point in this whole question.
The comptroller says that every house that
paved an occupation tax Of $500 under tho
old law will be credited for the amount pro
rata for the time unexpired on tho Oath of