Evening star. [volume] (Washington, D.C.) 1854-1972, 1884-01-07
THE QUESTION OF TAXATION.
The Proposed Substitute for the OBJ.
jectiOnable Personal Tax.

he k'hcpOSeO SuDSk1IUte IOT the OOo
jectiOnable Personal Tax.
The following IS the draft OF the bill proposed by
the District Commissioners for submission to Con-
greSS, intended 10 supply more equable practical
and satisfactory mode Of taxation In place OF the
detective personal tax:
A BILL TO REGULATE LICENSES IN THE DISTRICT OF
COLUMBIA, AND FOR OTHER PURPOSES.
Ee Il enacted by the Senate and House Of Repre-
sendtires Of he United States Of America In Con-
0r6Ss assembled. That no person shall engage in
any trade, business, occupation hereinafter men
toned, in the District Of Columbia, until he shall
have obtained license therefor as hereinafter pro-
vided
Sec. 2. That every person engaged or about to
engage in any trade, business. or occupation, for
which license tax is imposed by the provisions OF
this act, SHAH, at the time or procuring the same,
make application to the assessor OF the District of
Columbia. and shall give. under oath or affirma-
ton, such information may be required of him.
The assessor shall then issue TO the applicant d
certificate stating the particular kind OF license for
which application is made, and the amount of
money required to be paid therefor. Said certificate
shall be delivered to the collector, who shall, upon
the receipt of the sum Of money stated
therein. give a certificate OF deposit. stating
the amount OF money paid, and the kind
of license required. and it shall be the
duty the ASSESSOR. upon return OF the certificate
TO him. and upon compliance by the applicant with
az the requirements or this act to issue said license
Every license shall state the name Of the person to
street. when the same has an established location,
and ii it be upon street, where it is desired
carry such trade. business, or occupation, and
the kind of business for which ii is required. and
shall be signed by the assessor, and impressed with
the seal OF his office Licenses may be transferred
10 persons TO continue the same business in the
place or to remove the place Of business under
the same regulations as the original license. All
transfers shall be certified by The assessor
Sec. 3. That i'll every mere more than one OF
the pursuits or occupations hereinafter described
shall be pursued or Carried Oh In the same place. by
the same person, at the same time the license shall
be pild FOR e.icE, according 10 TIE rates Se'eTaiy
prescribed.
SCI. 4. That 1t shall be the duty OF every person
who is required blythe provisions of this act to have
a license 10 keep The same ut all times displayed
iii a conspicuous position in his place of business.
and. if he has place OF business. to exhibit the
same on demand Of the proper officer: and it Is
hereby made the duty OF the nlajo OF police TO
that no person required by this act TO have license
shall be engaged in business without the proper
license and he Is hereby authorized TO close up any
Place OF business which may be found open and
Going business without a license. as provided by
tbs law; and also. whenever In the judgment OF
the Commissioners OF the District the public peace
requires it. and they 50 order IL.
Sec. D. That all licenses for commercial agents,
peliGrs. ana produce dealers shall date from the
lirst day of April OF each year All licenses for
dealers in general merchandise: telegraph, teie-
phone and electric light companies: gas companies,
steam and horse railroad companies. carts. wagons.
drayo, hacks. and other vehicles: soap and cneini-
cal factories wholesale dealers III gualo fertzing,
asphalt and coal tar factories, and job printers
shall date from The first day OF July OF each year,
ana ali other annual licenses shall date from the
first day OF November OF each year; and the license
OF every person liable TO annual license tax after
the first Of April. July. and November aforesaid
shall date from the first Of the month in which the
liability began. and payment shall be made for a
p0DCTtlonate amount.
SEC 6. That auctoneers shall pay one hundred
dollars annually, and quarterly tax gross
amount OF safes OF 0nefOurth OF one per cent,Ill,
except sales made by order or decree OF any court.
Sec. :. That telegraph. telephone. and electric
light companies shall each pay annually license
OF $3.50. and one dollar for each pole used by 1t in the
cities OF Washington and Georgetown, and every
other corporation OF persons using poles for similar
purposes in the aforesaid cities shall pay one dollar
Tor each pole used ana all such poles shall be
painted and numbered ill such manner as may be
prescribed by the commissioners OF the District OF
Columbia; and hereafter no additional telegraph,
telephone. or electric light poles snail be erected
within the limits of the cities OF Washington and
Georgetown upon the pubic streets Or avenues
thereof.
Sec s. That wholesale dealers In distilled malt or
fermented liquors, Wines cOrtiiais snail pay 100
annually: PIOrjGed That this license shall not a-
tl40riZe any person to sell sucl liquors, wines.
cOf,i!aiS in less quantity than one pint nor to be
drunk upon the premises where sold But apOthe-
carries shall be allowed to SELL upon prescription Of
purposes only, in quantities not To exceed One-haf
pint at time TO the same purchaser, without
taking out a license therefor.
Sec. D. That every person engaged In the bust
ness OF manufacturing brewed or malt liquors for
sale snail pay two hundred and fifty doli,rS an
nualy and under their license as brewers shall be
allowed to sell maj, liquors In any quantity at their
brewery premises without other license.
Sec. TO- That every person engaged In the busi-
ness OF diSGling or manufacturing for sale spirit
Gus or Intoxicating liquors shall pay 500 sn-
nually.
Sec II. That rectifers shall pay SO annually, In
addition 10 the license rs wholesale deiler.
Sec H. That the propi1etOfs ot beer saloons bar
rroI5. samp!erOoa,. and tipping HOUSES snail pay
$50 annually. Every place except d-ul,G-i,ts and
brtwe.ics. where distilled. malt, or ftrInented
liquors. vines cor,liais are sold, to be drunk
the premises. or in quantities less than one pint
pr-rOon, OF tipping house. And the possession Of
mIt. distilled. fermented. or any intoxicating
liquors, with the means and appliances for carry
Ing on the business OF dl>po5int u the Sanie. TO be
drunk where SOLD. Shall constitute the premises
bee.SaOOn, baT-rooIn. StInpie-roo.n, or tippling-
house within tile meal ming OF this act; and il shall
he the duty Of the proprietor of every such place 10
deposit with the collector the OF his license
fee. with his application or license, and also pre-
sent TO the CoiRnio,it nerS the written permission
oI majority OF the persons owning real estate. and
OF INA jOrIty ~ the residents Keeping house ON the
size OF the square WHERE tt Is desired locate such
business and OF the side Of the square fronting oD-
pO-ftt The same ard such license shall BE- issued
until approved by The Commissioners. And 40 such
liquors shall be sold except in compliance with the
provisions Of This act 20 minors nor intoxicated
persons nor Oh sunday ard any bar other place
where liquors are usually sod shall he kept closed
On Sundty during the d.ty and night. and Ill such
places snail he kept closed between IL cock mid
night and o COCK in the nio-aing: Pr0ri,led ho,r-
tte'. mat where ddiIn- the year no complaint has
been made against license issued under this act
TO the proprietor OF any such Place by a majority
OF the proper holders and Residents such proprietor
shall hot be required to lie every year with his ap-
plicution for license such written permission OF per
SON, owning READ estate anu residents. but
II such complaint has been i.ilde, the proprte-
tor 81 S'lcu beer siloon harrop IL Ole -ro0lIl or
tipping house shall De retiur I'D to oUt an anew the
written consent OT such owners OF real estate and
residents Il, is herein required OF him.
Stc. 10 That The prUpr1e0rS Of billiard, bagatelle
and Jenny Lind tables shuttle boards. ana any other
table, or boards hept for public hire or GAIN shall
pay $40 annually for each table board: and such
table or board kept IN connection WITH any other
business shall be construed Kept for hire or gam
sec IL That .rOprietorS OF b0wli1g-alleys snail
pay ANNUALLY SO for each alley.
sec ID IA proprietofs Of pistol shooting gal
lefio shall pay anh'l.ly s10,and licenses under this
alr! section II snail Only be granted ut The discre-
ton OF the Commissioners.
Sec To- mat prOpr1etOrS OF grounds used for
ho-Seracin- SaaIl be required TO pay SOS per d; ~
when so used.
Sc i. That the prOpretOrs OF circ,seS shall nav
tent. space ur ARIA where ieatS OF hor5tman,hip or
acfooduc sports. or Theatrical performances per-
tanning 10 or beng part thereof, are exhibited.
snail Dc regarded a. circus Exhibitions OF wild
anlLA.S shall pay So per week. part thereof:
Proctded, That the propretorS OF cIrcuseS paving
ncciSc do such snail not be required TO obtain a
license for exhibiting wild animals.
Sec. Is That prOpretors OF IheaIers shall pay an
nu2lly slJ IrOrided That iicense may be granted
Tor theatrical performances FOR one week on the
payment 81 so Livery ct.iiiCe used fo- the purpose
vi mtihtuc, operate or other represent ions,
pay or PERFORMANCES OF blIrlesJur Tor admission
10 "tlch tntrn-H money i, received, but not in
Guiding nails rented o. occasionally used for con-
ctr;S Or rCjur'S snail be regarded as a tneaJer
Sc ~ maj proprictOrS 81 variety LheaterS.
Wntre either Isialt. yiDOgS spilituuu5 liquors are
disposed Of or distributed % The audience shall pay