The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1906-02-16
Tax On Special Attorneys.

Editor of The Times-Dispatch:
Sir,-Certain members of the General
Assembly have in contemplation the Sc
curing OF the passage of an act restor-
ing the requirements of special license
tax of one hundred dollars upon attor-
neys appearing before committee of
either branch of the Legislature in advo-
cacy of or opposition to n measure pend-
Ing before It, and that 1t is to be made
IAN emergency measure" The measure
should not only not he passed hurriedly
but should not be passed at all. It is
true that our tax laws contained this
requirement for some years, but we be-
leve that 1t was not through "inadvert-
ence," as Is suggested. but for reasons
of manifest justice that 1t was repealed.
This can be easily demonstrated.
In the first place, property rights as q
whole are as often assailed In the legis-
latures az in the courts. In the latter,
as rule, only one defendant at a time
is singled out. while In the former broad
sides are delivered against entire classes.
Now while there Is no constitutional
requirement that mans property cannot
be indirectly taken from him by leglsla-
tion without due process of law, the
spirit OF the requirement nevertheless
pervades our Institutions, and all persons
to be affected by projected legislation
should be given an opportunity, as II
class. to show cause against It, Many OF
them, however. are not by education and
equipment competent for the task. ana
they naturally turn to those who are
members of the bar These. OF course
must charge, in addition to their own
compensation, for the necessary expenses
of their employment, tho only real item
OF which is the special license tax OF ons
| hundred dollars.
1t is no answer to this to say that
| parties requiring the services of an at-
torney before legislative committees arc
well able to pay for the privilege, for. in
addition to begging the question by as
| Stunning what should be proved as to All
| 1t Is not true. The statutes touching tax
alton affect. very nearly. large classes OF
Individual citizens. not only large cor
| porations and 1t is often nll that these
| can do to cooperate and employ the
services OF competent counsel to appear
before the finance committees and make
n respectable protest agains. the taxation.
| without paying to the taxing power a
| heavy protest fee Again, an exnmina-
ton Of any volume Of acts OF assembly
will disclose a number of subjects Of
legislation other than taxation In which
the private citizen Is directly interested
and upon which he has right to be
heard, but II he Is to be penalized for
ohiecting otherwise than In person. the
probabilities that his rights will be sac
rificcd or at least impaired are more than
even.
The entire theory has an unfair ring
to It. It's origin is easy to locate. namely,
in fact, that certain large interests have
representatives in more or less regular
attendance upon the sessions of the
legislature and the zeal Of these for
their several clients Is at times excess
sive. So 1t Is thought to get rid OF them
by taxing them What non sequitur!
Interests such as these smile Mt a tax
of one hundred dollars and naturally
congratulate themselves upon having the
field cleared OF opponents or Of occupants
who cannot pay the entrance fee.
FAIR PLAY. !.