The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1904-02-13
SPECIFIC TAXATION.


To the Editor Of the Indianapolis Journal:
You have been kind enough to admit once
or twice my personal protest against the
rapid returns of the system Of specific tax
alton, which was so emphatically repudi-
ated nearly three-quarters of a century
ago, after a vigorous and thorough dis
cussion, which ran through two decades.
Ultimately. ad valorem taxation became the
most conspicuous issue between the Jack
son and the Adams parties of the late TWEEN
ties, and contributed more than any other
one issue to the entire overthrow of the
Adams ascendency. The verdict of the
people was so pronounced that specific tax
alton was not heard Of until the exigencies
of the civil war made the taxation of every
tangible thing a war necessity; to be aban-
doned, it was promised, when the war
should end. This was done with the single
exception Of the manufacture and sale of
intoxicating liquors. which still remains
as to both the State and the Nation with
out the shadow Of a reason for it, and only
because there is in some quarters a preju-
dice against the business in all its branches.
Such a wrong against the offenseless can
not be perpetrated without the whole body
polite suffering.
Already this un-American and undemo-
cratic system of raising revenues, partic-
ularly for municipal purposes, has become
an oppression upon worthy class of poor
men. If a laboring man wishes TO invest
in a pillow and scraper and shovel, he may
do without paying specific tax on US
ing his plant, but If he buys a horse and
wagon with which 10 haul off the dirt from
excavations the other man made he must
pay taxes on the value Of his plant and
then a tax on a permit to use il. The
same is true of the bicycle and many other
things. All this is wrong in principle, and
the wrong is on the increase. The carpen-
ter and the bricklayer pay an ad valorem
tax their tools, but no tax on the use
of them.
And now comes a proposition to re-en-
act the ordinance to specifically tax the
brewers of the city. Naturally enough, they
protest but the ground Of their protest is
wholly insufficient. The law authorizes
this specific tax and the city greatly needs
the money, hence the tax will be levied
whereas if 1t were resisted because it is un-
American and undemocrauc and unconsti-
tutional and oppressive, and II they would
enlist all who pay specific taxes for any
purpose whatever, the whole system Of
specific taxation would disappear in less
than a decade. Millions of dollars are in
vested in the several branches of this over
taxed industry. 1t viii require only unit
ed and persistent effort for few years to
correct this wrong. No man can show why
one who would rather spendSa nickel for a
glass of beer for himself alone than for a
loaf of bread for his family should have to
| and not in the other. In other words there
| is no good reason why a brewer sho I'D be
taxed on his business and the butcher and
| the baker go quit. Let all alike pay an
/ ad valorem tax on their respective plants
| and all be treated alike.
The license question is wholly distinct
| from the taxing question. 1t is a police
! power of the State which IL not only may
| use but by all means ought TO use in many
| ways IL does not now. The express driver
! should be licensed. giving a satisfactory
/ bond for his faithful and satisfactory deal
ing with his employers, and the bicycle
/ rider should be licensed, giving bond that
/ be will do not harm with his wheel and
| the butcher and the baker should show that
| they are suitable Iersons TO be trusted with
| their respective industries; keeping clean
shops and giving honest weights, just as
! brewers and retailers should, but for this
| license each should pay only a reasonable
| clericel fee with no graft for our orna-
/ mented certificates. which can have no
| place in the business. The State should
| license doctors and druggists, who show
| they are fix to be trusted with the business
/ of selling or administering pOisons TO per-
i sons who are liable to take an overdose
/ holding their bOndsmen responsible for all
| damages resulting from improper sales
| The sooner these unjust specific taxations
are stopped by the strong arm OF law the
| better They are certainly unconstitutional
| under the section which requires a uni
| form and equal rate OF assessment and
| taxation" There is no uniformity OF
| equality in assessing one industry a thou
| on it's plant while another industry by its
side pays only an ad valorem tax on its
| nlant and our Supreme Court will so hold
when a case is fairly brought before it.;
L. l.. SEE.
Indianapolis. Feb. 10