Evening star., 1902-08-09
Articles of Doubtful Nature.

"a distinction must be drawn between ar
ticles of common use which are not house-
hold goods and which are yet articles of
common use, bicycles, for example. Under
the law all bicycles must be taxed. If
mans wheel is worth 500 he must pay
tax of S1.5O. But few wheels are worth
500 Most of them are worth only $40.
If man has no other taxable property ex
cept a bicycle worth $40 1t would be most
impracticable to collect personal tax from
him of 10 cents So with a rowboat If
man has other taxable assets the roWboat,
worth perhaps S25, must be included. But
if he has nothing else it would be hardly
worth while to collect on that alone.
Watches are another doubtful quality. The
board is of the opinion, however, that they
are both articles of wearing apparel and
articles of personal adornment. So, even If
worth $1,000, watch is exempt.
These specific instances should help
make the law clear. Calculated on such
basis of fair market value, every man
ought to be able to tell whether his house
hold goods In actual use in his home are
within the exemption or not. If they are
exempt he should write letter to the
board of personal tax appraisers, addressed
in care of the District building, and merely
state that fact. This letter should be at
tested by notary, of course. He and his
house will then be saved the annoyance Of
a visit from the inspector and this Office
will have all the record Of his possessions
1t will need.
"The law bears very heavily on certain
persons, much more heavily than was in
tended, 1 am sure A liquor dealer must
buy license to sell liquor These days
that license costs him $400. After Novem
ber 1 it will cost him $500. Now, his stock
is worth from $500 to 81. 3.OO0 or thereabouts.
The license was intended to cover his stock.
But under the law, AS construed by the
proper authorities, he must pay not only for
his license, but a personal tax on his stock.
ho oil fnha ho a1d 10 ,;p
for his license and a tax on the value of
his stock at the regular tax rate-S1.5O so per
S1OO. Now, this bears very heavily on GER
tain tradesmen. The proprietor Of small
grocery must not only buy license for HIS
tabacco trade but pay another tax on the
tobacco he holds in stock.
Mr. Darneille Not Author Of the Law.
This phase of the law has given us more
trouble than any other feature of the act
Many dealers have held me personally re-
sponsible for 1t all. l have even been writ
ten threatening letters on the ground that
l had the law adopted and am thus respon-
sible for the burden it lays ON the small
tradesman.
Nothing could be further from the truth.
1 did not even know this law was being
prepared l was not asked to defend it. 1t
was compiled upstairs in the offices Of the
Commissioners, and / knew nothing of it
until called before Congress to discuss it
with the two District committees. Every
objection l made to the law was in favor
of a lower rate than that proposed In Con-
gress about ten changes were made, all
adding to the rate of taxation. The law, as
1t stands, Is not my creation at all.
although l am expected to enforce it and
intend to do SO.
1T Is very likely amendments to the
license law will be passed at the next ses-
sion of Congress to lessen the burden borne
by the small dealer. Amendments to that
effect could be easily enacted Rut the
question Of the personal tax will not be
touched. That could not be reopened
without the greatest danger, and am con-
fident Congress appreciates that fact"