Evening star., 1902-08-25
OPPOSE PERSONAL TAX
CITIZENS OBJECT TO LAW, ALLEG-
ING INEQUALITIES.
Test to Be Made in the Courts-Clients
Advised to Ignore the Re
quirements.

The personal tax law for the District OF
Columbia, recently enacted, will very like
ly have to undergo the scrutiny of the
courts, according to present indications. In
speaking of the matter today Attorney Will
ton j. Lambert of the local bar said:
1T is only natural to expect that in the
formulation of an important statute such
as the new personal tax law many inequali-
ties will be discovered, even though We as
sumo that 1t the intention of Con-
gress to deal equitably between the differ
ent classes of citizens and corporate inter
ests. The act approved the 1st of last
July is no exception to this rule, and in
the opinion of numbers of our conserva-
tive citizens is more vicious in many par
ticUlars than the law of 1877, which was
recently declared Imperative by the Su-
preme Court of the District of Columbia.
The officials charged with administering
and enforcing the new law will be con-
fronted with serious problems, several Of
which will be vital to the constitutional
life of the statute. Certain members of
our profession have advised their clients in
instances not to make returns, and are pre-
pairing to contest the operation of the law
in every phase soon the issues can
properly be made and presented.
"At the outset it is claimed that the
old law was held to be dead because no otii-
cial existed authorized to make the con-
templated appraiSements and assessments
so the new law must fail so far pro-
ceeded with against the individual a pres
ent, because the act contemplates that the
blank furnished by the assessor or his sue
cessor shall provide for a schedule of tax
able personal property to be made by the
citizen, upon the return of which the
board one Of the members thereof shall
assess the property at its fair cash value;
whereas blanks i-SlPd DrOvi6e for
description to be entered by the party,
but require him to enter a total value
thereon, thus attempting to render him his
own assessor, and to delegate to the in
dividual and impose upon him work prop
erly to be done by the assessors.
Provision Cited as Proof.
LAS proof of this it is pointed out that
the act provides that If the board be not
satisfied as to the correctness of the re-
turn of personal property made they may
reject said return not stating the value
of personal property, but using only the
specific words personal property
Probably the most vital question in con-
nection with the act is presented when the
contingency of no return having been made
or one unsatisfactory to the board is at
tempted TO be met. In such instances the
act attempts to free the assessors from re-
straint and they are permitted to proceed
to assess the citizens for such property as,
from the best information they deem OBJ
talnable, they consider he possesses, to
which in the case of failure to make re-
turn a penalty of 20 per centum is to be
added. Aside from the inequalities and In
equity to which such provision opens the
door, IL necessarily plungeS the officials into
the realms of guess work and uncertainty,
which IS in direct contravention Of the prn-
ciples of taxation as laid down by Chief
Justice Marshall of the United States Su-
preme Court in an important opinion where
1t was held that taxation
rarely to be exercised and then only with
the greatest of caution. Its characteristics
are certainty in its character and impartial
ity In its application, and never eXcusable
save when enacted in the interest of the
public good.
Tax on Brokers.
"1t Is also pointed out that many ine-
qualities exist in connection with instances
where brokers are required to pay a tax
upon their individual business, while large
trust companies managing through different
departments all kinds of business are not
taxed specifically upon such departments as
a business Much attack upon the statute
will, of course, be precipitated when the al
legged power of dstraint upon personal
property and sale of real property is at
tempted to be exercised.
What is embraced within the exemptions
allowed mercantile companies is another
interesting question, and then Congress
occili5 ~ H~A' Z 5fidCG the SIIOTI through Ine
medium of a civil taxing measure to en-
large the domain of criminal law by, In ad-
dition to the penalties referred to, provid-
ing in paragraph 1s that Amy person or
persons violating any of the provisions of
this section shall be liable to a penalty of
not exceeding $500 for each offense said
penalty to be imposed upon conviction in
the Police Court of the District of Column
bia, as other fines and penalties are imposed
and IN default of payment the person so
convicted shall be imprisoned, in the dis
cretion of the court, not exceeding six
months
In connection with the reference to all
tangible personal property where it follows
with an enumeration of certain kinds, 1t
Will also be contended that the maxim.
expression unius est exclusiv alterius'-the
expression of one thing is the exclusion of
another-should apply"