The daily Alaskan., 1908-10-09
TAXATION AND JUSTICE

In the Ematter Of levying taxation there is very important difference between the RIGHT TO DO BUSI- NESS and the business itself To the Alaskan 1t appears to be disregard Of this distinction that has brought so much confusion on the city council which is now sitting as board of equalization. The tax imposed upon the RIGHT TO DO BUSINESS is levied, or should be levied, upon the realty-the location in which the bus mess Is conducted. It should not be for forgotten in this important regard that there is no value that, so far ss the merchant Is concerned, the community does not create. A ten thousand dollar stock Of goods housed over at the foot of the ChilcOOt, where Captain Healy
 
 used Co do a lively business, would now have DO value at sll-it left there-and tax upon it would be as senseless as unjust. A stock Of goods located five blocks from Broadway Is relatively Of less value than a similar stock on lower Broadway,
 This simple truth is of course known to the members Of the board but ref erence to 1t seems timely because of the attitude of some members toward the business iu hand. Ia the examination of assessments under the personal prop erty list the only question was what was the value of your goods Ou the first of last August?n
 This was the method, properly pur. sued, when the inquiry was directed against the railroad but when the mer- chants came up for review one was set up against the other wholly without re- gard to the question at issue. When the liquor men were to be heard, for instance, it was not how much stock they had ou hand on the lst of August but rather are they to be let otT lighter than some other?' In this instance the standard was set by Mayor Shea him self and comparisons were made upon tue basis of bis return.
 The case Of the steamship companies was referred 10 yesterday, Some mem- bers of the board who to wish to be fair, seem to think the stricIurss made by the Alaskan were uucslled for, that ln the effort at securing "equsI taxation" the board acted properly. II it was a question of the mere RIGHT. TO DO BUSINESS, cerGsluly-then they should all be taxed alike. But 1t was question ot personal property and so far as the RECORD goes that ques- tion was not ra,sed The question put to the representative was "Can you stand as much as the other steamship companies-they have put in q return of so much more." And disregarding the agents protest, the board arbitrar> fly raised the assessment. The Alas kan is DO; here taking cognizance of the merits of the return-aS the board Of equalization did not-but is here speak ing entirely to the principle involved. For 10 doing this the board established that precedent under which all other assessments to follow might be made and the liquor men be required to pay according to the standard fixed arbit- rarily by one of their number who hap pens to be 10 power, It was this viola ton of the true principle of taxation to which reference was made yesterday, ana the application of that violated principle will cause. the .strictures of yesterday to take on new appearance today.
 Now with regard to the board Of equallzatiou-no where else on earth does 1t undertake to exercise tF"