The news & observer., 1897-10-07
NOTHING MUST ESCAPE TAX.
That is the Motto of the Present State
Administration.

In at least two particulars the Populo-
Republican administration is true to the
mission whereunto it is sent: Taxing
care that no person or thing upon which
a tax can possibly be levied escapes pay
ing tribute, and then seeing to it that
the money is promptly squandered again.
or course the most Industrious per-
sons in thus bounding down everything
taxable are Treasurer Worth and Audi
tor Aver. The former used to issue
hard-times circular every few days, but
of late he seems to have grown weary
of such arguous mental efforts and has
turned the job over to the Auditor, who
is seeing Brother Worth's most prolific
attempts and going him few better.
Here is the Auditors latest, sent out
the register of deeds in the various coun-
ties yesterday:
Dear Sir: I beg your attention to
certain provisions of the Revenue Act.
From the returns made to this depart
ment for the year 1896, 1t is quite clear
that very important features of cur rev.
enue machinery were overlooked. For
example: Not more than one or two
instances are recalled in which counties
reported any tax on commission mer-
chants or dealers in cigars, cheroots, to-
bacco, etc. The tax on these articles Is
imposed by section 20, Revenue Act.
The fact seems to have been that mer-
chants and dealers in making what is
known as Merchants Returns of Pur.
chases," included in their returns all the
articles on which tax is imposed by Sec
ton 20. Section % imposes license
tax on merchants and miscellaneous
dealers. but that section specifically pro-
vides that returns are not to be made
by merchants or dealers on articles spe-
cially taxed elsewhere.
''On purchases of general merchandise,
the rate of taxation is one-teDth of one
per cent for every six months; but in
this merchandise is not included cigars.
cheroots, manufactured tobacco, cigarette
paper and cigarettes. On these last NAM
ed articles is a special tax provided for
in section 90, and it should be the duty
of the Board of County Commissioners
to see that these articles, specially tax
ed, are not allowed to be reported in the
general returns of merchants when re-
porting their purchases.
II is Iurtner eVldenceu from tne re-
turns made to this department.. for the
preceding year. that there has been
great oversight in the matter of the re-
turns of purchases of vinous and matt
liquors. etc. THESE articles are special
ly taxed. and should not he allowed to be
reported under the provisions of section
%, because the tax on them is widely
different from the subjects of taxation
included in section 30. The license tax
imposed on vinous and malt liquors.
ETC., under the provisions of section %,
is in addition to the fax imposed by sec
ton "a of the Revenue Act.
"Th;s department. begs TO express the
hope that the matters to which your 1T
tention is respectfully herein directed.
will he more generally and more accu-
rately reported in 1897 than ever before
The revenue from these matters. under
the rate of taxation provided has here
tofore been practically nothing. and. as
before stated. few counties have taken
any cognizance of the rate of taxation
provided on the articles above named
The revenue from these sources should
amount to several thousand dollars
year"