The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1901-07-02

SP(< 6ACS ICNIcu uDOQ uU$IQ6SS OF
such character as would seem TO de-
serve the announcement rather than
otherwise, Of the law. The constitution
authorizes the legislature to impose
axes upon licenses and upon business,
and IL has been the custom everywhere
TO impose privilege or license taxes
upon certain kinds OF business. Well
defined principles should govern In the
imposition Of these special taxes. other
wise oppression may follow.
I VIII mention a few of these kinds OF
business upon which these sepcial or
privhese taxes are imposed. and the
reason Tor the imposition: First, upon
the business where the law creates and
protects a monopoly. as of a ferry. Here
the PHYSICAL property. the ferry boat,
Is worth but little and the ad valorem
tax upon it is a trife, but the value of
the Terry is in the fact hat no person
can, within two miles. above or below.
estaoish either a ferry or a bridge,
n mat the owner Of this ferry has the
exclusive privilege for Transporting per-
sons over four miles of the river. The
law 1ustf1eS a special tax upon this
business. because an ad valorem tax
would reach but a small part of its real
value. Its principal value being of an
intangible nature. an ordinary assess
ment would be Inadequate.
announcer upon which
special taxes are levied is the whiskey
business. This business seems, to be
promot1ye Of violence and disorder. and
increases the cost of government: and,
because Of this increased hazard and
increased expense. all governments
have imposed special taxes in addition
TO the ad valorem.
There are other avocations. not bad
per Sc, but rather, by reason of the con-
diuons surrounding them, conducive to
disorder. such as circuSeS, billiard ia
bles. pool rooms Fol- similar reasons be-
cause OF the tendency to disorder
which these things create everywhere.
special taxes are imposed.
There is yet another class which
does not tend to crime or disorder, but
which are sometimes used to perpetrate
fraud and imposition upon unsuspect-
ing people and which tend to the great
annoyance Of the public. These are
agents. peddlers and lightning-rod
people. n all that class of itinerants
and traders who carry from house to
house their wares and endeavor to sell
them in that
"All these avccations have been taxed
in North Carolina heavily n wisely,
but our lawmakers have not stopped
with them. but they have carried this
system further and imposed special Ii
censes and taxes upon numerous kinds
of business which do not come under
any of the principles which I have men,
toned above; and for imposition of
these taxes l can see no justification or
necessity.
From the auditors's report of last
year / have made an estimate of taxes
imposed by the state upon ten differ
ent kinds Of business. The ~avocations
taxed are in no way harmful to the
public. They do mo- tend to promote
disorder. They are not mo~nopolieS;
they are not oppressive or fraudulent;
but, on the other hand, they are such
a~vocations as are useful and necessary
and should have the appreciation rather
than the condemnation of the law. L
viii mention them. They are physi-
Glars, dealers in horses in meat, in
lumber. in bicycles, in o and wood,
photographers laundrymen, ice manu-
facturers, and cotton dealers. l have
made an estimate of the amount re-
ceived by the state from the tax i'm
posed upon these avocationS, and 1t
does not exceed SIS, 900 a year. The tax
is small, but it is annoying to all and
oppressive to the small dealer. Let us
remember hat the men engaged in
these ~avocations pay their capitat1on
tax, and in addition thereto every bit
of the property used in their business
pays the ad valorem tax; and, where
they buy and sell, they a a purchase
tax. Against these taxes there is no
protest, but wnen, having paid all OIL
these taxes, they are required TO pay
a special license tax, a burden IS I'M
posed upon them, for which, 1t seems 10
me, there is no justification in principle.
And there is no necessity in fact, be-
cause an addition Of one-half of n
cen to the ad valorem tax euld en-
able the state to dispense with all
these special taxes. A calculation Will
show that if the tax rate were made
23k cents rather than %, all OF the
special taxes on the ten ~avocat1ons L
have mentioned could be abolished.
The amount of taxes levied upon these
~avocations is not the gravemen Of their
complaint. The danger lies IN the fact
hat when the legislature is permitted
to impose such taxes as these without
justification of principle, it has entered
the domain of the uncomfortable and IT
can increase these taxes until they be-
come prohibitory.
Already these taxes have been so
multiplied that one man finds himself
liable to a number of them. A small
merchant often sells cigarettes. pistols,
fresh meats. You will find such men in
almost every small town in the state.
Generally his entire stock of goods is
small. Let us see how many calls the
state makes On this mar for tax. FIRST
MS regular CdplCdliOu dHo PioPStSS
| ak. (Secs. . and 8 rev. act). Second, a
tax on all his sales (Sec. I'd. Third,a
| tax for the privilege Of doing business.
CA new tax, Sec II, revenue act).
Fourth, a special tax on pistols, etc,
$1,000 (Sec. 13). Firth a sp..ial tax on
cigarettes, $500 (Sec. SD. sixth,
Special tax for selling fresh meat, $500
to $1,000, according to size of town.
| (Sec. 400. Remember these taxes are
| the amount levied by the state. In
| most instances the counties levy an
| amount equal to the levy made by the
state. and the municipalities levy addi-
| tional taxes.
1T is easy to see a small dealer in
general merchandise. in a village or
country, while doing a legitimate and
| useful business. convenient to the
| ne:ghborhood and offensive to no one,
is required to pay an amount OF tax
out of all proportion to the amount OF
property he owns, or of the business
he does. All of the taxes mentioned ex-
cept the first are of a character which
the legislature may increase i~ndefnate-