The Montgomery advertiser., 1901-11-23
COMPROMISE TAX CASE
STREET FAIR WILL PAY $100
 FoR THE SHOW LICENSES
Argument Before the State Board Was Rather Warm and One
 Member Wanted Full
 Amount of the Claim.

The State Board of Compromise at a meeting held yesterday decided that the
 Nc ntgorhery Street Fair Association must pay sl0o license into the State Treasury on accollnt of the pay, shows which were exhibited in Montgomery during the re- cent Street Fair.
 It will sbe remembered that during the Street Fair W. M Blakey, Tax Com missionet of Montgomery County. served notice upon the Street Fair Association that he had Imposed a license upon each Of the pay shows exhibiting in the streets; that thef license amounted to about sooo date or he would be compelled to close up the knows. Thereupon the members or the Board of Directors of the Fair Association gave Commissioner Blakey their pensonai guarantee that the license would ae paia unless the Association was relieved from it's payment by the State Bdard of Compromise.
 The .BSard of Directors petitioned the Board ot Compromise to relieve the As
 sociation from payment of the license,
 and the case; was set for nearing yes The Board of Compromise consists of the Governor, the Auditor and the At | torney General and each of these oft- cials we're present when the Board was | called td order in the orf1ce of the Gov ernor tTaxs Commissioner Blakey was present as was also President Rice. Gen | ,ral Manager Gilbert and II. C. Davidson | and George w. Jones representing the | board df Directors of the street Far Association Ray Rushton and 'Phares ColemaHs also members of the Board of | Directors, acted as counsel for the As- sociation h., -
 The mkrits of the case were argued at | some length by Messrs. Rushton and | Coleman, They contended that the Street l Fair As4ociation was an organization of | business tmen which undertook to give a public entertainment not for proht but l in the interest of the public welfare. They claimed that whereas Commissioner Blakey had ruled the pay shows were | separated and distinct and were each ana | ali subject to separate licenses that the
 shows were, under the same manage ment the whole being under the auspices
 and direftion of the Street Fair Associ- alton.
 1t was pointed out by a member of the BoaEd that the license was legal and
 that the Fair Association need not ex- pect the. whole amount to be remitted. Then the lawyers made an appear TOT
 a comprpmise or reduction Of the OTIS.
 inal amount claimed by the Tax Com misslonek. They showed that there was no precedent for charging this license.
 Street fairs had been held in various cities of the State and no license haa been charged it's pay shows; the Mont.
 gomery Fair Association arranged 10 give the fshow without providing for this extraordinary expense ana as VIZ purely a pubic matter they CoHlcHuSN that thet State should reduce the license to the lowest possible figure.
 In replying to the Street Fair Associ- alton Tax Commissioner Blakey said that he only 'contended for an execution or the letter of the law. He showed that the pay shows had their own nNmanagers, and that with the exception Of allowing a per ceAtage of the profits to the street Fair Association the shows were inde- pendent Iof the organization. He de- clared that each of these shows were liable td the State under the law for license and that since the Fair Associa- ton hadi guaranteed it the Fair Associa-
 ton should be held for the payment.
 After the lawyers had argued the case
 the Boafd of Compromise went into ex-
 ecutiye 'Sessfon. and by a vote of two to
 one corhproniised the license at $l0O
 One of the members of the Board held
 that th@ claihn of Tax Commissioner Blakey was equitable and legal and that the Fain Association should be required to pay the full amount.
 The Attorney General was instructed to advise the Fair Association that the claim would be settled for $l0O and costs providing the amount is paid within nve
 General Manager Gilbert said last night
 that theI Association would pay the $l0o
 on demand of Commissioner Blakey, who
 remittedihfs commission on the collection,
 which amounted to $lO, or 10 per cent. of the aenount.