The times. [volume] (Washington [D.C.]) 1897-1901, 1900-03-10
LIQUOR LICENSE REBATE
Claims Advanced by an Attorney
Under the Law of 1898.
Wholesale and Retail
Dealers Ask the District Commits
on Their Applications Seven Years
Ago - The Facts in the Case.

The District Commissioners are in re-
ceipt of a communication from Sidney :.
| Thomas, representing twenty eight whole
sale and retail liquor dealers, who were
engaged in business in the District of Co
lumbia in 1898, and who now claim re-
fund of 80 per cent and 70 per cent of the
license taxes they were respectively re-
Quired to pay during the license year end
ed November /, 1898.
These dealers. it appears, filed their ap-
plications for the renewal of their licenses
in the fall of 1892, accompanied in the case
OF retail dealers with deposit of s25 each,
and in the case OF wholesale dealers with
a deposit of 800 each. These amounts
were the license tax en- retail and whole
sale dealers respectively, under the old law,
but for some reason, states Mr.. Thomas,
possibly in view of pending legislation in
Congress on the subject of the liquor traf-
fic, the applications were not acted UPON
until after March 3, 1893, the date of the
approval of the act of Congress regulating
the sale of liquor in the District.
On May 3. 1898, the communication goes
on to say, in accordance with the judgment
VI lUt IpllCt tOuit III DusA NdSSs ~ inc
effect that the act of 1898 was TO revoke
liquor licenses granted under the old law,
the Board of Commissioners then In exist
ence, acting as the Excise Board, notified
all dealers who desired 10 continue bust
ness to file their applications for license
under the new law by May %. 1898, or they
would be prosecuted for selling liquor with
out license. Thereupon these dealers filed
their applications under the new law, ac-
companied with deposits of $3.50 or $500
each, the amounts of the license tsy re-
spectively imposed by the new law on re-
tail and wholesale dealers.
On June 6, 1893, the statement continues,
the Court Of Appeals reversed the judg-
ment of the Police Court in the Bush case,
holding that the act of March 3, 1888 did
not affect licenses or privileges than exist
ing. The result of the order OF the Com
missicners OF May 3, 1893, was that dealers
who were fortunate enough 10 have their
licenses granted before March 3, 1893. on
payment Of tax of $50 each in case of a
retail dealer ana OF 500 each in case OF a
wholesale dealer went on with their bust
ness 10 the end of the license year. Those
who were not so fortunate, however, paid
taxes at the rate of $3.50 and s400 per an
nun for the unexpired portion OF the
license year. This it is submitted was an
unjust and unfair discrimination, and
clearly in violation of the constitutional
provision that taxation shall be equal and
uniform.
With this statement OF the facts in the
case Attorney Thomas cites law approved
January 10. 1872, which authorizes the re-
funding OF moneys enormously paid for
taxes, licenses, etc, and the communica-
tion ends with a request of the Commits
sioners that the money in question be re-
funded.
The Commissioners have taken the mat
ter under Amusement, and will, it is under
stood, submit the request 10 the Attorney
for the District for an opinion on which 10
base their action.