The Worcester spy. [volume] (Worcester, Mass.) 1898-1904, 1899-03-22

amount, but on account of the ordin-
ance which does not allow them to- tax
a piece of personal property of less
value than $50, they had to place what
| is known as a fiat tax on bicycles.
1t is on the $50 valuation that the l..
A. w is fighting the Worcester board
Of assessors. The league is making a
test case Of the tax which Mr.. Grady
paid. Mr. Grady was assessed 81
cents on a bicycle which he owned and
which the assessors valued at $50 The
bicycle, according to Mr.. Grady's and
the leagues claim, is not worth So
The league will bring suit against the
levying of such an assessment on the
protest which MIR. Grady filed, and
which was prepared by the attorney of
the league, Mr.. Blair of Boston.
Mr.. Elliott said to The Spy man: Il
have not the slightest doubt concern
Ing the outcome. The principal of tax
alton for an unjust valuation is uncon-
stitutional. The city of Worcester can
not make law and do not think the
state of Massachusetts itself can make
law which will Justify any such tax
alton. The constitution of the United
States provides that nothing shall be
taxed above its value, and we will
show that the city Of Worcester has
done that in taxing bicycles at $50. The
bicycle belonging to Mr.. Grady is not
worth more than SO. We will prove
this, ana we will also prove that the
city has taxed it for $50.
THE league has been endeavoring for
a long time to reach the Worcester
board of assessors on this point, but
met with considerable difficulty. We
hunted long time among the l.. A.
W. members Of your city to find man
who had paid a tax on bicycle alone,
so that there could be no question
where the tax was assessed. We could
not find man. We found plenty who
had been assessed for d bicycle which
was valued at $50, but they had also
been assessed for other personal prop
erty, and that did not suit us.
I'VE finally found that Mr.. Grady had
been assessed on a bicycle alone, but
he did not belong to the league, and
the rub came there. While we were
anxious to take on the fight, we did
not feel called on to pay his member
ship into the league. But Mr.. Grady
Joined the league himself, and COM
planned of the tax. We then instruct
ed him what to do, through our Con-
der our advice, he paid the tax under
protest.
Mr.. Grady will not be called on to
carry on the fight. 1t would have been
entered in the courts of your city sew
eral weeks ago, but there was a mis-
understanding on the part of Mr.. Hol-
land He thought from what we told
him that he was to get a Worcester
lawyer to carry on the suit. What we
desired was a Worcester lawyer to en-
ter the suit. The attorney of the
league, Mr. Blair, will prosecute the
case. The fight will be carried as far
as the highest authority if necessary.
But we don't anticipate much trou-
BILE. A case has been decided in Chi
cago recently on this very point, and
the court found that the tax was I'M
constitutional In Chicago the assess
ors were disturbed over the bicycle tax.
The wheelmen and transfers and 9th
ers who use the roads, got together and
agreed or practically agreed to
pay a dollar each on their wagons and
bicycles. The agreement seemed salts
factory to nearly all concerned. A
lawyer who looked into the matter
thought the tax unconstitutional and
made a test case. He won easily, the
courts finding that such a tax could
not be levied.
There is no desire on the part of the
league to evade the payment of tax
on bicycles. but the league will insist
on paying a tax on what the bicycle is
worth. 1t does not believe in paying \
tax on a bicycle which isassessed for $50
when it is worth only $40 The case
will be entered in the courts Of Wor
cester probably next week"