The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1898-08-02
TUESDAY. AUGUST 2, 1898.
This paper is Democratic in principles
and Is Independent in ats vier0s on all local
questions.
some Jaokass Revenue Decisions.

Decisions for July is full OF rullhSs upon
questions growing out of the new Dingley
Jackass revenue bill. The opinions are
emanations from the brain of n. B. scott
the Commissioners of Internal Revenue.
They are curios in their way. and they,
at least. establish that the administration
of the Jackass law has fallen into SYM
pathetic hands.
One of the first rulings that catches
the attention, is in answer to a query by
Mr.. Thomas A. Lake, Collector at Hart
ford. Conn. Tt is in reply to the question
whether in a case where a customer calls
for a pint OF wine, bringing his bottle
with him to be filed, it must be stamped.
Mr.. Scott decides that the bottle must be
filed. Applying his ideas he says
The fact that the customer brings the
bottle with him will not, therefore. relieve
it from the necessity of being properly
stamped at the time when filled.
AMI druggists, saloonkeepers, grocers.
or other dealers. who do not usually
handle cased goods. should understand
that this ruling applies to sales of wine
~ LllG W4S%At1 ~
customer provides the bottle
So then If a man buys a pint of wine and
carries it away in a can, or a jug or his
hat, It is not liable to stamp duty, but if
the buyer selects a bottle to carry it in,
the tax applies. Perhaps the power of
asininity has never gone farther than this.
nh ~Io;, in%oox o< 4ho laur MAS IN foy
bottled liquor in the ordinary sense, that
is liquor bottled by the seller for keeping.
perhaps for aging-and sold as put up.
Even the absurdity of the Dingleyite tink-
ers never extended to the point of taxing
the form of vessel which the buyer might
bring with him to carry his purchase in.
But 1t is in his dealing with the tax
upon theatrical and other shows that Mr..
Scott displays his own idiocy or that of
the law-as you please-in its fullest
glory. For instance. on July %, in De-
cision No. Is, $50, he thus rules
In reply to your letter of inquiry of the
18th instant. YOU are hereby advised that
" -.
formances during the months of July and
August. and only open in the month of
September, the special tax is to be reck-
0ned. under section 3,23l, Revised Statutes,
from the first day of September to the
first day of July following, at the rate of
800 for the year beginning July /.
But in No. 1s,75S, dated July %. he writes
that no aIlowance is to be made for
the 'sdark'' season to shows which are
open during the summer and closed in the
winter months. The question was asked
by Mr.. Frank R. Moore, Collector for the
First District of Brooklyn, apropos of the
Coney Island shows. This is Mr.. SCOTS
ruling
The special tax is required to be paid
for these places, under paragraph of
section 2 of the act of June 10, 1898. at
the rate of 500. reckoned from the first
day of the month in which the liability
begins to the first day of July following,
under section 1881, Revised statutes.
This may be a correct Interpretation of
the Law. Indeed we think It is. But this
opinion only carries one step further
back the responsibility for the outrageous
injustice which grants a drawback to
shows which are open ten months in the
open only three. It is a proof of the
unspeakable stupidity of Congressman
Dingley n of the reckless crudity of
his long elaborated measure.
But that 9Th public be damnedl" was
the inspiring motto of this act Of legis-
nation and is now the inspiration of its
interpreters is freely confessed by Mr..
G. w. Wilson, Acting Commissioner in
Decision No.. 10, 761, on circuses, dated July
ps, and addressed to Mr.. Chas. C. Wilson
of Charleston, W. Va. In this opinion,
f.as is an opinion Mr.. Acting Commits
sioner Wilson says
The terms of the law are such as to
require the payment of this special tax
for all shows travelling in the United
States and coming within the definition
every building, space, tent, or area
where feats of -horsemanship or acrobatic
sports or theatrical performances are ex-
ni 1F As sn 9ou ge Tsga q a rims 4 s,reeVWyiILL
SURELY CREATE A MONOPOLY
AND PRACTICALLY PROHIBIT ALL
SH0WSr SUCH tEESOLl GAM
NOT BE PREVENTED BY ANY RUL-
ING OF THIS OFFICE.
This is exactly the spirit of Dingleyism.
Crowd the little fellows to the wall,
who cares about them? All we care for
is the big, rich ones.
After all the rigid rulings made on
other subjects, it is refreshing to note
that Mr.. Scott completely absolves all
church n charitable entertainments
from the operation of the tax. Just
where he finds the law for this we do not
know; but we are very certain 1t means
a good many votes to the G. 0. P.
We lave room here to touch on only
one other dictum Of the great and only
Scott. We quote it because itSbears out
the statement which we have often made,
that no matter how the duty is as
sexsed, the consumer pays the tax, mean
ing BY the VOID onsume In general the
person who buys some valuable thing for
his use and beneht. The decision from
which we are about to quote refers to