The Sunday herald. [volume] (Washington [D.C.]) 1866-1887, 1882-12-10
RETENrE ron THE DESTRICT

REIENtE fOh IhE DiS IhiIf'
Alicense law is an excellent thing, and
now admitted to he far superior, as a method
Of raisinerevenue, to the impracticable dream
Of taxing invisible" personal property.
All the more reason, therefore, is there for
passing carefully drawn and digested liz
cense law, which will leave the least scope
for doubt and complaint about its opera
tions. and which will raise the largest
amount without unduly expressing those on
whom 1t rests. Our present license law,
though with all its defects it is superior to
the plan Of personal =" taxes, will I've a
good example to Congress in many respects,
of how not to do it," This is scarcely to
he wondered at when it is remembered that
it was passed in the early days Of the
unlamented Territorial Legislature august
%, ls7l) 60 meet a pressing demand for
revenue, and probably without any careful
revision. Subsequent amendments did not
help matters much, Judging from the con-
fusion shown by the recent petition of the
real estate brokers, who claim that in en-
deavoring to have an onerous impost on
their transactions repealed, they only bene-
fitted the by no means cognate guild of pho
tographers. The merits of the law, how
ever, were that it was drawn by men who
had some knowledge of current District at
fairs and interests, and that it represented
to a certain extent the wishes of the
governed. To this extent Congress might
nitate it, though carefully avoiding its
crudty and lack of all system in the ar
rangement of trades and occupations and
apportioning the levy upon them.
The published record of the act, also, is
full of imperfections, of which bad English
is the least, since that, we believe, by a
merciful indulgence to all legislators, is de-
cided not to vitate u law. One of the most
important sections, that providing penalty
for breach of the law, appears to be nonsense
according to the book before us. 1t reads:
Every person liable for license tax, who failing
Lshould be fails - to pay the same within thirty
such neglect shall In addition to the license tax i'm
posed pay fine or penalty of not less than five moi
more than fifty dollars, and like fine penalty fol
every subsequent ofense.
Some of the attempted definitions of the
subjects of license would puzzle the proven.
bial Philadelphia lawyer TO construe. Take
for instance, an important case that has just
come up, upon which several thousand dol
lars of taxes depend. The law provides:
The proprietors of theatres shall pay annually on,
hundred dollars: Prortdei, That license may bt
granted for theatrical performances for week OF
the payment OF twenty dollars. Every edihce uSeC
for the purpose Of dramatic operatic other repre-
s,ntitious, plays, performances, or burlesques, fol
admission to which entrance money is received
whether such fee is intended solely for admission
to convey right without further charges, to dis
titled fermented liquors, wines, cordials, to b
drank on the premises or elsewhere, but not includ
ing hall rented occasionally used for concerts o
theatrical representations, shall be regarded as
theatre.
The propretorS of variety theatres shall pay iv
hundred dollars annually. Every hall or building
for bureSque, dramatic, and operatic performance
other funny plays performances, shal
be known as variety theatre, and shall incud
also places where liquors are sold dispensed, Q
given to persons in the audience.
Under this distinction without diiferenc,
it would have been Z" funny play or per
formance indeed if all the managers in town
had not claimed to come under the first claus
and pay only one hundred dollars instead o
five hundred although the peculiar charac
ter of Variety theatre, and the fact
that it needs more police supervision thai
the other class, is very well understood by
everybody.
Congress should first ascertain from loca
experts what occupations in the District re
quire or will bear license tax, and ther
reduce the information so gained to code O.
system of rules, without the endless " Be i
"enactedn and Provided that of al
ordinary act, carefully defining the subject
of taxation and the amount required iron
each, then grouping them together so tina
the most ineXpert can find in moment t
what tax, if any, he is liable, and how an,
when it must paid. The expiration of tn
present licenses and the beginning of tn
new should also be settled.