Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-05-28
LICENSE TAX DISCUSSED
ASSESSOR TAKES ISSUE WITH At
TORNEY FOR THE DISTRICT.
Question Raised by Mr.. r. A. Golden,
q Wholesale Dealer in
Fish.

Mr.. r. A. Golden. a wholesale dealer in
fish, recently claimed. through his attor-
ney. Mr.. s. T. Thomas. that he should not
be compelled to pay license tax as auc-
tioneer. and the attorney for the District.
Mr. A. B. Duvall, held that Mr.. Golden is
not liable for such license tax. Mr.. Du-
vail based his opinion upon the ground
that in conducting his business there is
no advertisement Of sale. bell used, flag
displayed outcres made by the sales
men. and states that his competitive
method of doing business does not consti-
tute him an auctioneer within the meaning
of the license law
Subsequently the Commissioners referred
the question to Mr.. H. II. Darnelle, the
assessor for the District, who has taken
an opposite view of 1t, and has requested
the Commissioners to disapprove of Mr..
Duvalls position. The law in the case,
says Mr. Darneille, is as follows:
mo person whatever shall sell or expose
for sale at auction any property, real or
personal, within the District of Columbia.
without having first obtained license as
auctioneer. Every person who may offer
to sell at auction any property or mer-
chandise without license, shall be fined not
less than $780,
Auction Defined.
Webster, says the assessor, defines an
auction as increasing, a public sale,
where the price was called out and the
article to be sold was adjudged to the last
increaser of the price, or the highest bid
der; the things sold by auction or put up
to auction.
Merchandise is likewise defined, he says.
as 1.-The objects of commerce; whatever is
usually bought sold in trade market
or by merchants; wares, goods, commodi-
ties
Mr.. Darneille says it seems to him that
the question of fish being merchandise or
a defined EpanS6
law, need hardly be raised, as they consti-
| tute one of the most important articles OF
commerce and are the subject of interna-
tional treaties. He states that he has taken
pains to Investigate the manner in which
the business for which immunity from Ii
cense is claimed is conducted. finding that
fish of various kinds are exposed for sale
at the wharf to the highest bidder. For
bunch or pan fish price is named by the
seller and the highest bidder gets them.
with an option as to quantity. Shad are
| usually sold by the hundred or in lots, her
ring by the thousand. etc. In each case the
person offering the highest price is the sue
cessful purchaser.
Il know of no law" says Mr.. Darneille,
(which would require advertisement.
ringing of bell display of flag in the
class of merchandise referred to. The act
| of 1858 is clearly not applicable in this
case, even II it has not been superseded by
subsequent legislation. The goods are per
ishable and arrive on vessels at uncertain
intervals. which fact precludes advertise
ment. Neither is there a necessity for flags.
Dealers know where to go. In fact, there
is no other place: and as to outcres, the
tone of voice of the auctioneer Is only linn
tied to the crowd of purchasers assembled.
There is no shouting at art or picture sales,
sales of jewelry or brio a-brac, and 1t Is
not necessarily part of the business of an
auctioneer Fruits are sold by licensed deal
ers at auction on Louisiana avenue in this
way. and the same question affects all.
Question of Ownership.
THE question of ownership Is raised. 1
| respectfully submit that the law makes no
distinction in reference to the sale of goods
Il desire, further. to call your attention
to the fact that no statement from the pc
titioner himself accompanies this opinion.
There Is denial by him that he is an
auctiOneer. except through counsel. As
matter Of fact. Mr.. Golden, by his repre-
sentative. when in this office, expressed
| perfect willingness to pay his license as a
aw-abidng citizen. which he is. He OBJ
jects however (and. l think. property, to
paying, when a case against his competi-
tors in business was nolle pressed in the
Police Court, for reasons unknown to this
office, without trial.
Mr.. Golden has paid his license tax as
an auctioneer for more than twenty-five
years. and Mr.. Richardson. whose case was
in court. twelve. The Police and other
courts have sustained this law, and in a
case as important as this l think the Dis
trct is entitled to a judicial decision on
this question before the collection of this
the views of the attorney in this case will
receive yOllr aDDrDyai"