Omaha daily bee., 1883-08-15
COMMERCIAL TRAVELLERS.
Taxes Imposed on the Genial Drum
mcr" in Various States.

A question of special interest to socie-
ty relates to a new departure in CONNER
cial affairs of comparatively recent date.
Under the old regime, when merchants
remote from the great centers of trade
wanted to r~eplenish their stock, they had
to make a journey to the city where they
dealt. True, orders could be forwarded
by mail, but in that case there was great
uncertainty in regard to quality of goods,
and prices were frequently unsatisfactory.
The business of the commercial traveller,
therefore, grew out of the necessities
which surrounded the wholesale and re-
tail business, and has been of incalcula-
BILE benefit to all concerned. The com
mercial traveller virtually takes the stock
of goods of the house he represents with
him to his customers. The buyer sees
the goods, learns the price and purchases
understandingly. He saves the expense
of a trip to the city and also saves his
time, often of more Importance than the
money required to make the journey to
market. Having saved money he is in a
position to offer his goods to his custo-
mers at n reduced figure, and hence So
ciety participates in the advantages re-
ceived by the visit of the commercial
traveller. A number of states have taken
an em%inently wise view of the subject,
and commercial travellers are invited to
visit them and transact business with
their citizens free of taxation. These
states are New York, Colorado, Connec-
ticut, Dakota, Idaho, Illinois, Indiana,
Iowa, Kansas, Kentucky, Maine, Massa-
chusetts, Minnesota, Mississippi, Missou-
ri, Nebraska, New Hampshire, New Jer-
sey, Ohio, Oregon, Rhode Island, Yer
mont, West Virginia, and Wisconsin. 1t
may be well in this connection to show
what other states are doing to hamper
commercial travellers and deprive their
merchants and citizens of advantages
which other states have secured by
adopting a wise and liberal policy. In
commenting upon this subject the New
York World prints the following facts,
which are of interest:
Alabama has no state tax, but Mobile
charges SO a day or $3.50 n year fol
license. Arkansas also has ne state
tax, but Little Rock levies one of 50
week.
California, though cnactmg no genera
license law, allows her cities to ta>
commercial travellers. San francisco
taxes those doing a business of $4,000
as much as 500 n quarter, and pro rat
for less amounts, those doing a business
of $4,000 and less being taxed $50
quarter.
In Delaware the state tax is $50, 80
year; the District Of Columbia charge
5000 n year, and Florida S25.25
year.
Georgia has no state tax, but her cite
do now follow her example. Atlanta
+ tax is 800 a year, and Augustus So
!, day.
/, Louisiana has a state tax of 500 pc
, month, to which Baton Rouge adds 81
per anum and New Orleans $50 pc
t annum.
f Maryland levies a tax of SLED pc
annum on those doing business OF Sl,OO
or less, and pro rata upwards, those dom
a business of $4,000 and over bein
taxed $3.50.
Michigan levies a tax of $40 per an
mum. Montana one of $50 a quarter
New Mexico one of $3.50 per annum, an
!. Nevada one of $50 n month for eac
Z county. North Carolina 500 Il year, OK
5 cept those dealing in liquors, who mus
pay 5000 a year, Several of her cite
levy an additional tax, In Wihmingto
/. it is SO per day.
: Pennsylvania has no state tax. But i
most of her counties there are local taxes
Philadelphia has the credit or discredit {
~levying the heaviest tax in the country
. $500. An evasion of tax Is a mlsd6
! meanor punishable with a fine OF $500 an
J Imprisonment for thirty days.
I In South Carolina there is no state tar
r but Charleston taxes drummers $40
. week, Beaufort $40 a year, Columbia s
: a day, and Georgetown 81 a day
Tennessee does not levy a state ta'