Evening star., 1895-10-18

perjury and was calculated to demoralize
| the standard OF public morality. I have
presented unassaiiable facts and figures in
support of this position. and have also shown
| that the small revenue resultant from this
| tax could easily be made up in a revision OF
our license laws. which would avoid the Le-
| cessity of prying into the private affairs OF
| our citizens. I venture this further asser-
| tion, that If appealed to our courts would
find a close relationship between This and
| the much-abhorred income tax which was
| lately abolished by decision of our highest
| judicial tribunal. I submit the question
| without further argument or suggestion, in
| the hope, however, that the law will be re-
| pealed.
recognition of the services of the employees
OF his Office by means of a reclassification
| or salaries. and shows how enormously the
work of the office has increased through the
ming of subdivisions and the increase in
real estate transfers.
The report gives an account of the work
! of the clerks employed in bringing Up the
accounts of arrears of taxes, and also the
work imposed on his office by the issue of
| tax certificates. 1t also gives an account
OF the work done during the past year in
| having the plats of the subdivisions of the
various squares in the city of Washington
| photol:thographed.
Licenses,
During the year ended June so, 1895, g 3,a2s
| licenses were issued. including Cos bar room
been certified to the collector of taxes 4S9
certificates for miscellaneous receipts, in
| Guiding 166 for steam engineer Ecenses. TIE
total amount collected was $375,41O2S which
included S254.S SCOOP from bar room licenses
| and $44.942.D from wholesale liquor deal
| efs. The total decrease in receipts from
| 1886
1T will be perceived" says the report,
| mat there Is slight decrease in some of
1 tl,rr
| licenses. This deficiency is more apparent
| than real, however, asthe enormous Increase
| OF the previous year was carsed by excep-
| tlonai conditions, viz: The passage Of new
| excise law and duplicate payment after
ward refunded. The other items are to
De attributed to the prevailing business de-
preston and adverse decisions of the courts
| in the construction of some of the license
| laws.
i have had occasion heretofore to invite
your attention to the necessity for an i'm
mediate revision of the license laws and
| the passage of new legislation to make
| them effective. Some of them are obsolete
OF nuliifed by judicial rulings, and should
| eltner De re-enacted in accordance With
| modern necessities and conditions or ex-
| plunged from the statute books. The Off
| GERS charged with their enforcement would
| lnus be relieved from the necessity Of seek
| ing legal advice.
during the past year either from brewers
| or their agents. Distillers and manufac-
turers of liquors contribute nothing to the
| incense revenues of the District.
| Clubs and the Excise Laws.
| The present excise law was enacted
March 3. 1893, and amended May II, 1894
1t has already engaged the attention of the
law officers in defining the rights of citi-
zens claiming exemption from taxation
The amendment passed with view of Sc.
curing the privilege of hotels to dispense
| Liquors. in view of certain rulings, bids fair
| at an early date. to be the subject of con.
| tention in the courts. Certain clubs, at the
beginning Of the last license year, complied
| with the law, and deposited their license
fees with the collector of taxes. but subse.
l qIently, upon an alleged decision of the
| Police Court in case with which they
| claimed their interests were Identical, de
manded the return of their money. The
Commissioners promptly refused, and there
| the subject rests. 1t is safe to predict thai
the matter will be brought to an issue at ar
| early date, as all liquor licenses expire Oc
| tcber 81. Should the law taxing clubs dis
| pensing liquor prove defective, 1t will. II
| my opinion, prove particularly unfortunate
| for the interests of the District. Thert
| should be something more tangible, apar
| fro m sentiment. than the mere filing of ar
| ticleS of incorporation as a condition .prece
dent to exemption from taxation In the sail
| of liquors. At the present time. the condi
! ticn of affairs is being taken advantage Of
| by those whose claims are, as matter o
| fact, without the slightest foundation. M
|
| which discrimnates between citizens seek
| ing its protection. Organizations or clubs
as well as individuals, should pay il the,
| engage in the business.
| Manufacturers.
| .'The section of the law exempting maker:
| or manufacturers of distilled or fermentet
| liquors, wines, or cordials, has, as time has
| elapsed, developed capacity for exemption
| little dreamed of at the date of it's passage
The liquor traffic is legalized by Congress
| and law-abiding citizens in that business
| while held to strict account, shouid re.
| ceive business protection. Breweries ane
| manufacturers of liquors from nearly
| in The District of Columbia. Their goods
| are shipped, sold and dispensed here with,
ont being taxed AS a matter OF equity,
| can see no reason why this unjust discrlmi.
| nation should not be removed py proper
| legislation.
| Merry-GO-ROunds.
"a subject which has been ihe source ol
| endless vexat!on to the community ana tfis
office during the year has been the hcens'
| ing and location Of nerry-go-rounds or
| flying horses in certain sections OF our city
| They in most instances, attract crowds, re-
curing police surveillance and constant Wig
| lance in the suppression of disorder Resi.
dents in their vicinity complain bitterly. aho
! they are regarded as such nuisance tha'
the Commissioners deemed 1t wise to reruse
/
ness Unfortunately. this course has only
| resulted in a loss Of revenue, without abat-
| ing the evil. Each day the proprietors cal
| at this office tender the money for license
| and are refused, thus securing exemption
| from prosecution in the Police Court. The
| only remedy seems to be with Congress, to
! either abate them entirely or Danish them
| beyond the city limits.
License Taxes of Street Railway Com
| Panies.
| mo license taxes have been paid by any
! of the street railway companies using horses
! as a motive power during the past year
| the validity of the law taxing hem having
| been affirmed by decision of the Supreme
| Court of the United States It was hoped
| there would be no further ielay IN the pay
ment of taxes in arrears. can only direct
| attention to this fact.
Insurance Companies.
| lone hundred and eightyfour insurance
| companies or their agents have been licensed
since my last. report, viz: 100 fire. 55 life,
| 20 casualty accident and live stock compa-
| nies. This department is overwhelmed at
| times with communications from and In
| reference to various assessment fraternal,
| and so-called benevolent organizations,
| building and loan associations with an in
| surance branch, maturity certificate COM
| panies. and the originators of a thousand
and one schemes to subsist upon the COM
] rnunity nv offering promises, for cash, and