Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1891-04-20
TAX ON CITY TRADE.
Board of Assessors Getting Returns
Upon Which to Base the 1-Nill
Assessment on the
GROSS RECEIPTS OF MERCHANTS.
Every Business Man in the Municipality
Receives asBlank Form to Fill
Up and Swear To.
GROSS RECEIPTS OF MERCHANTS;
CoAxING THE TRUTH FROM TAXPAYERS
An Increase in Saloons Doesn't Mssn IN Increase IL
Liquor Ssles.

surest of barometers-the business tax. Last
year the receipts from this source were S57,-
600, and it is expected to exceed thatamount
this year. While this sum is pleasant
addition to the receipts OF the municipal
treasury, vet the results are still more val
liable in showing the progress of the city.
All last week the clerical force of the City
Assessors Office was busy delivering blanks
10 every firm in the city, and to every store
or house where sign or any other lndlca-
ton of business existed. Not place was
missed except little candy store here and
there where the stock in trade and the light
death rate among the children In the neigh
borhood indicated that the annual receipts
would not amount to s., 900. As the tax1s
but mill on the dollar, or 81 per LOCO, 1t
does not pay to waste time, stationery and
postage on such little concerns. Not SO
many of these are skipped, however, as
appearances are sometimes trife deceptive
and some tafy emporiums not much larger
than a drygoods box handle more money
than much more pretentious concerns.
Prompting Full and Free Returns.
The blank left at each place is expected to
be filled up, probated and returned TO the
assessors Office. In cases of neglect to hle
this return within 10 days the Board Of AS
SCISSORS assesses the amount of business. The
board does not hesitate to credit the delln-
ouent with prosperity. The records OF the
preceding year are looked up, aud II the
merchant has paid tax on $4,000 without
murmur, he is promptly boosted up TO S2O,-
600. II he does not wander into the office
and make a vigorous kick the assessors feel
that they have been him-fammed. and that
the merchant has not yet been taxed TO the
full amount of his receipts
When q business man takes exception to
his assessment he has the privilege of pro-
testing, and many OF them exercise that right.
The merchant enters the assessors' office
with beads of persplration on his brow and
anger in his heart He wants TO know what
condemned fool imagined that he was max
ing a million minute, is willing to prove
that he has lost money for the past year,
and Insists that be was only prevented from
shutting up his store by fear of the depress-
ing effect il would have upon business in
general.
Hearing the Plants of Kickers.
i ne assessors lave uCdIN buIo SOAb VI buAhS
before, in fact, if such a statement was not
made TO them at least once day, they would
miss it as they would the song of birds in
the spring. After the aggrieved man has made
his plaiut he is asked in the blandest manner
possible to name his price, or the amount Of
business be has done. That is only too easy,
:ssd he gives his estimate. Then he is asked,
as blandly ever. to swear TO it.
Sometimes this staggers the kicker; he hesi-
tates and demands with some asper1ty to know
if his word isn't good enough. The assessor
demeans himself with becoming humility and
regret but points out a section in the city code
which saws: ANY person, firm, corporation or
agency which shall feel aggrieved by the
amount of any assessment may appeal there
from to the Board of Assessors. All such APP
peals shall be by affidavit, which shall be hled
with the board on or before June / of each
year. That in the consideration OF appeals
and for the purpose of ascertaining the 1acts
in each case the board is empowered to make
reduisition on the Mayor for subpoena or COM
puisory process for the attendance of witnesses
and the production of books and papers when
ever they shall deem the same necessary, and
TO examine under oath or affirmation, any
and ali witnesses who may be brought before
them"
Where They Hesitate and Think.
The merchant hesitates sometimes. Occasion
ally his FIRST guess right, and he sticks to it
as one sure of his ground but not infrequently
Perjury has an ugly sound, and the peniten-
tiary is not a pleasant place tor summer re-
sort for a man who enjoys nature IN
her ever-varying moods, az Atlantic City.
for instance, where it is possible to temper
the fervid rays of the sun with the fragrant
mint julep and subdue the taste of brine with
decp draughts Of cool lager. Looking at 1t in
this light, the kicker names the correct figure
swears to it and goes away, probably meeting at
the door dozen more who are prepared to go
III S..,,,a, ,,rae
The clerks who deliver the blank forms havdg
trouble occasionally. They have to enter on n
book the name and address OF the person to
whom the form is presented, and the business
in which the person is engaged. On Saturday
one lady in the East End, who runs a little
grocery hut has no sign above the door, re-
fused 20 Give her name Coaxinr and threaten
ing were alike unavailng. The woman in
sisted that her name was her own, and she did
not have TO give il away, and what was more,
she had no use for tax collectors, anyway. The
clerk obtained her name from neighbor.
Other persons insist they are exempt from
the paymen of this tax. while still others insist
that il is an unwarrantable intrusion into a
mans private affairs.
Merchants Who Get the Best of 1t.
Chief Assessor Frank Z. Case, IN speaking of
the exemption of some persons from this tax,
said yesterday: Judge Slagle's decision last
year exempting persons from the payment of
this tax when their works are located outside
OF the city, except for the amount of goods
doubtedIy good law, but is hardly fair
in its workings There are large
firms in Charters Braddnck and other
places Just outside the city lines who are ex-
empted under this decision. Yet the offices of
these firms are located right in the city ana
enjoy all its privileges such as banking, tele-
graphic and postal facilities. While they do
not make their wares here, yet all their business
transacted here, contracts made and sales
.cunsummated. They receive all the privileges
offered by a great municipality, bnt contribute
nothing toward its necessary running expenses.
The increase in the number of saloons in the
city will make but little difference in the re-
ceiuts from he business tax. Our experience
has been that an increased number of saloons
does not necessarily mean an increase in the
MQuor business but merely a division of the
sales We expect to have all the blanks de-
IiVered in a few days and we already have sew
eral hundred Of them returned to with the
blanks filled"
A Tribute Generally Collected.
The business tax covers pretty much every
form of business 1t is imposed on the amount
of sale of all goods wares. merchandise and
articles of commerce sold in any manner. and
then particularly specifies the safes of Yiaous,
fermented or distilled liquors at RETAIL which
pay a l0-mill tax. AuctiOneers pay the tax on
the amount of their sales, whether of stocks,
real estate steamboats,, and of all goods, wares,
merchandise and articles of trade or COM
merce. The tax Is imposed upon the amount
of gross commission or brokerage as merchan-
disc broker forwarding and commission
merchant, upon the amount of average line of
discounts done as broker. banker or banking
institution, and upon the amount of gross re-
ceipts as express telephone, electric light, con-
duif, telegraph gas fuel companies. a
2O-mill tax is imposed upon the amount of
gross receipts trop billiard tables. pool tables,