New-York tribune., 1909-03-02
FLAT EXCISE TAX
Commissioner Clement Recommends
Same Rate for Ill Boroughs.

ALBANY March THAT excise reforms should be
based on the enforcement Of the law rather than or
radical amendments TO the law, is the opinion OF
Maynard y. Clement, State Commissioner OF Excise
who transmitted his annual report to the Legislature
tonight He believes ''the principal cause OF IN
oerable excise conditions is the failure TO enforce
the law because of the indifference and inatten-
ton OF a majority Of the people in respect 10 the
duties OF citizenship in the matter Of selecting
efficient official servants represent them, and Tor
whom they responsible"
Because of lax enforcement, he thinks, local
option in cities would be untimely, and would
certainly aggravate rather than improve excise
abuses
A higher tax. he SAYS. would increase the pres
ent evils in the absence of better enforcement OF
the law" He adds: 1T is doubtful If any more
practical or equitable means Of reducing the num-
Der OF licensed places in the state can be ueViseo
than high license, supported by reasonable de
gree Of law enforcement, in connection with the
suggestion made for regulating the licensing OF
new places ard the cutting out OF places now
licensed upon limited number Of forfeitures OF
certificates for conviction, or concentrations because
OF persistent violations"
He condemns the so-called Raines law hotels
characterizing them as houses Of shame He
believes amendment to the law which "ouiu
eventually reduce the number of licensed places 10
the plane Of wholesome and lawful competition
among dealers. where all those permitted to en-
gage in the traffic could be assured OF a reasona-
bic profit without violating the law, would merit
the approval of intelligent men in the liquor puSl-
ness we'll of all fair minded citizens
The report shows that the receipts for the year
amounted to sS044 53T q against S9O5236 ~ Tor
the preceding year. The decrease is due to the
fact that on May l. 1905 short term certicate
issued. account OF change IN the certll-
cate year so that May only five months taxes
were collected, instead Of twelve months as mere
tofore.
Regarding prohibition the report says:
According to reliable records, Portland. Ne, had
1S2 Illicit drinking places, or Cne to every 2oS pee
P1476 peonIe: BsngoT Me- had one to every 100 peo
pie, while New York, under hish Incense, t
tally enforced has only licensed place Tor each
If reformers who have not been elected ted by oS the
devote the same amount Of time and energy ~ ~
them who are actual residents Of the state-to
reforming and improving the grand and trial Jury
and true would in the future be selected for grand
jury duty in excise and other cases, much great
degree OF excise reform would be aCcoInpISieu
than has resulted is likely TO result from Lhelr
views on members Of the Legislature
There has been recently much organized ana ana
Of prohibition 10 cities by OF local option.
A careful and conscientious study OF excise Gondl
tons existing under the liquor tax law VIII ,.i iTIo
every open and reasonable man TO the lneFltape
conclusion that local option in cities under pres
ent conditions OF lax enforcement NouG pe - 90.
timely, and would certainly aggTavate rather thah
Upon the theory laid down by the Court of Ap-
peals that the excise TAX Can o.ILS @ + tIa taIs
in decreasing excise abuses, there can be no ad-
ditional tax unless ii will result IN further I'M
provement in excise conditions. There seems TO
be no good reason TO suppose that higher tax
would increase the efficiency OF the local police
officials az repair the damage which is certain
result in law enforcement If the work or the
department should be diverted TO new fields
The fact that in the Borough of Queens, where
the minimum tax is only Sl50 there IS one licensed
place for each 153 Of population, and in the Bor-
Ough OF Richmond. where the minimum tax IS
onv $50 there IS one for each 162: while in the
Borough Of Brooklyn, where the minimum tax is
500 there is only for each 4l4 Of population,
and in the Boroughs of Manhattan and The Bronx.
where the minimum IN the former is S,aD and
in the latter S525 there is only one for each 405.
presents unanswera bic argument in favor OF
the recommendation of the Commissioner of last
year that there be a fat rate of excise taxation
prescribed for all places within the city or New
York, based the population of the entire city,
that a fist rate should be provided for each
borough in the city. based the population Of
such borough, in order 20 reduce the places TO the
desirable ratio that obtains in the other bor-
oughs of greater New York
The scandalous practices Of inferior courts in the
Borough Of Brooklyn, shown by the evidence
recently taken before a legislative commission.
should be a sufficient object lesson to citizens who
recently desire TO know the truth. When courts
protect excise criminals I'm where the police
officials trying do their plain duty. II IS
time for all good citizens stop criticism of the
Law and discussion of useless harmful amend
msnts and devote their attention 10 securing such
type of official servants Will insure law
fOrcpmeuT