The Somerset herald. [volume] (Somerset, Pa.) 1870-1936, 1885-12-02
OCCUPATION TAN

OCCUPATION TAX.
Some time ago brief mention was made in
these columns of ruling by the supreme
court upon the question of occupation tax.
| The decision was made in the case of Ban
gor's appeal and its full text has recently
| been given to the press The assessors hav-
| ing already received their instructions will
make their assessments as heretofore done,
, but it is probable that trouble will arise
when the tax comes TO be collected
The supreme court has explicitly decided
tnat this occupation tax must be equal upon
all persons, and that it cannot be assessed
according to the income of the taxable
The court is of the opinion that two meth
ods can be employed by the assessor in lay
ing this tax: One is to assess every occupa-
ton at the same amount, that is, the labor
er, mechanic, clerk. merchant, ard proles
sional man each to pay tax upon the same
valuation the other is to divide into
classes and impose the valuation upon each
member of class, that is, all laborers are to
be assessed at the same figure, and 50 on
through all the classes. The assessment
upon the occupation must be determined by
some other process than the income derived
therefrom. If there be two clerks, one Of
whom receives 81 900 per year and the other
5000, the occupation tax upon these two
must be the same Ifthere is any difference
in the amount of tax assessed, it cannot be
collected from either And this tax must
be uniform it seems, throughout the county.
Although there may be different assessors in
the different districts. the valuation mnst be
the same in all cases or tine tax cannot be
collected. just how the assessors are to pro-
ceed in fixing the valuation, is not deter
mined, but it is emphatieally decided that
the tax must be uniform and must not be
based upon income. 1t would seem from
the drift of the courts opinion tbas a mod
crate valuation, something like Sl00, should
be placed upon each taxable in the commu-
nifty having an occupation or those having
occupations should be divided in classes,
each class containing every taxable who fol-
lows certain occupation. and moderate
valuation placed upon each member of
class. The valuation placed upon a mem
Der of one class may be different from that
upon a member of another class, but i must
be the same upon all members of one class.
The assessors in Johnstown are perform
ing their work in accordance with this dec-
sion. They have adopted the following
classification
/. General managers-S300.
=. Superintendents-S1s5
3. Assistant superintendent, foremen, at
torneys-at-law, publishers, physicians, dem
lists, druggists, merchant jewellers, merchant
butchers. merchant plumbers, liyerymen,
contractors, saloon or innkeepers, gentle
men. chemists. draughtsmen, civil engin-
eers. bankers, cashiers, bookkeepers, and
merchants-SiC0
4. Rollers and grocers-s60
5. Ministers. artists, agents, teachers. sur
yeyors, justices of the peace, wire-drawers,
machinists, weigh-masters. time-keepers. po-
licemen, constables and clerks $50.
6. Printers, bricklaycis. carpenters, black
smiths, stonemasons, marbe-cutters, butch
ers. saddlers, tailors, BARRIERS, shoemakers.
mill-hands. molders. watebmen telegraph
operators, painters, plasterer, and cigar
makers-$40
Z. Students, teamst ers, drivers. laborers,
and miners-s2o.