The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-06-29

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whiskey traffic. circuses, billiard tables,
pool rooms. peddlers, agents and the like
had been taxed in North Carolina
heavily and wisely"
But our lawmakers have not Stopped
with them. but they have carried this
system further and imposed special IL
| censes and taxes upon numerous Kinds Gf
business which do not come under any
OF the principles which | have mentioned
above, and for imposition of these taxes
can see no Justification.
From the Auditors report OF last year
l have made an estimate of axes imposed
/ by the State upon ten different kinds of
business. The ayocations taxed are in no
way harmful tc the public. They 10 not
tend to promote disorder. They are not
monopolies; they are not oppressive OF
| fraudulent; but, on the other hand, they
are such avocations as are useful and
| necessary and should have the approba-
tion rather than the condemnation of the
| law | will mention them. They are
physicians, dealers in horses. in meat, in
| lumber, in bicycles, in coal and wood,
| photographers, laundrymen, ice manu-
/ facurers and cotton deaIers. ! have made
| an estimate of the amount received by the
| State from the tax imposed upon these
avocations and it does not exceed SIS. 900
a year The tax is small, but it is an
noying to all and oppressive to the small
j dealer Let us remember that the men
! engaged in these avocationS pay their
| capitation 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 pay Il pur-
chase tax and a special dealers lax.
| Against these taxes there is no protest.
but when, having paid all of these taxes,
they are required 10 pay a special license
| tax, a burden is imposed upon them, for
which, it seems ito me. there is no Justi-
fication in principle. And there is no
necessity in fact, because az addition Of
one-half ot one cent to the al valorem
tax would enable the State to dispens
with all these special ,axes \ calcula-
tion will show that if the tax rate were
made 2312 cents rather than %, all of the
special taxes on the ten avocatiOns ] have
mentioned could be abolished. The
amount of taxes levied upon these avoca-
tions is not the gravemen of their COM
plant The danger lies in the fact that
when the Legislature is permitted to i'm
pose such taxes as these without justifica-
tion OF principle it has entered the domain
of the uncomfortable and ii can increase
these taxes until they become prohibitory
Already these taxes have been so null
| tiplied that one man finds himself liable
to number Of them. small merchant
often sells cigarettes pistols. fresh meat
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 man for tax. First his regular capi-
| tation and property tax, (SectionY and
3, Revenue Act). Second q tax on all
his sales, (Section ~. Third, a tax for
the privilege Of doing business. "a new
tax, Section II, Revenue Act) Fourth.
special tax on pistols, etc, $40, (Section
79). Fifth, a special tax on cigarettes
s., (Section 81. Sixth, special tax for
selling fresh meat, SIS to 500, according
to size Of town, (Section 400. Remember
these taxes are the amounts levied by
the State. In most instances the counties
levy an amour: equal to the levy made
by the State, and the municipalities levy
additional taxes.
ut is easy to sec that small dealer
in general merchandise, in a village or
country, while doing a legitimate and
borhood and offensive to no one, is re-
quired 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 except the first are
of character which the Legislature may
increase indefinitely if levied at all.
These taxes must be paid for two
years. Then they can be abolished with
out diminution of the States revenue.
There are two methods by which this car
be done: both are easy and practicable.
First The increase in the tax value of
property certain TO be made at the next
assessment (due to the great rise in
values since the last assessment in June
1889, will furnish revenues so largely in
excess of present receipts that af1 these
special taxes l have mentioned may be
dispensed with. The next assessment to
be made in 1903, unless there is a panic,
viii increase our taxable property to four
hundred millions.
"The second is to make the State tax
levy just trife higher, and we can dis
pense with them. AS | said before, an in
crease of the tax levy on the present
valuation from 90 cents to 231s would
raise money enough to dispense with the
ten of these specials for which I could
find the least justification. Can any one
doubt that the people would prefer to pay
their taxes in manner whereby the bur
den would be distributed equally upon
every one according to his means, rather
than to permanently engraft an ever m
creasing system of special taxes upon our
laws?
These taxes nave been borne without
complaint because money was needed for
public schools, and the figure at which
property was assessed during the hard
times made the general tax levy made
quate. The certain and great increase in
values coming with the next assessment
will provide money fer schools and yet
permit the abandonment of these specials.
A vicious and inequitable system of taxa
tion should not be permanently engrafted
upon our policy When there is no longer
q necessity for the continuance Of these
tSxes, their repeal should be prompt"
--
Morning Marriage at Greenvllle.
Especial to News and Observer.)
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