Evening star. [volume] (Washington, D.C.) 1854-1972, 1910-12-01
OPINIONS OF Mr.. DUvALL
Attorney Says Second Direct Assess.
ment Is Illegal.
QUESTION OF NUMBER TAGS
Charge Of Two Dollars Declared Ex.
cessive-District Will Get
$4,000 This Way.

0lS
II the wheel tax" on automobiles be
legal and valid, it supersedes and rem
ders invalid that part Of the personal
tax law relating to automobiles. mem
bers Of the Automobile Club of Wash
ington will refuse to pay the tax. un-
dergoing the alternative-the Police
Court-if necessary. rather than con-
form to the law, according TO w. S.
Duvall, president OF and attorney for
the club.
Mr.. Duvall. asked by a Star reporter
what he thought Of the announced de-
termination Of the Commissioners TO
enforce the law. said that. up to yes
terday he had been OF the opinion that
no attempt would be made to collect
the tax under the law until Congress
had been given an opportunity to re-
peal it. The announcement yesterday
that the Commissioners would not ask
Congress to repeal the law. put a new
face on the matter, according to Nr.
Duvall
Will Not Dodge Trouble.
Just at present" he. said. there Il
nothing We can do. The law requires
that this tax be paid November l. We
have not paid it, nor do We intend to.
Unlike other taxes, this tax is to be en-
forced by fine, and a delinquent must
be brought into the Police Court under
an information. OF course, as long as no
action is taken by the authorities there
is nothing for US to do. We are not look
ing for trouble. but we are not going to
dodge II II 1t comes our way. i nave
gone very deeply into the law governing
this case and 1 feel satisfied that this So
ca lied wheel tax Is invalid.
There is but one way l can see By
which q court ca1l sustain this law. That
is by holding that II supersedes the per-
sonal tax law relating to automobiles. In
other words, instead Of paying the regu-
lar tax Of IL per centum on the value OF
the automobile we pay according to our
seating capacity. This would be entirely
satisfactory to automobile owners. but
not to the District authorities for in suoh
case the owner OF q machine valued ~
s.. 500 and seating five persons, for In
stance, instead OF paying the present tax
Of $3.50. would merely have to pay 81.
Calls Il Illegal.
"Under all Of the authorities I have
examined, and they are very many. . see
ond direct tax is illegal 30 that, to sus-
tain this wheel tax, q court would very
likely hold either that it was illegal ~
a second tax On the same property for
the same purpose (the support Of the gov
ernment) or that the second Law super
seded the first. OF course, we do not
care which Of these two viewpoints the
court takes.
mot only the automobile owners should
be interested in this question, but II
should appeal strongly to all property
owners. for the reason that II this whesl
tax law is sustained 1t means that every
other species OF property can be taxed
specially. and not twice, but thrice.
Our authorities and citizens asSocta-
tons are now having their hands full to
compel Congress to remain true to its
agreement and pay half Of the expenses
Of the District government, q thing Con-
gress has on several occasions refused to
do for one reason or another.
Will Fight to End.
1--WE intend to see this question through
to the end, and as the attorney for the
Automobile Club OF Washington I stand
ready to test the law whenever occasion
demands. 1t Is true the present wheel
tax law now is grouped under the license
laws. but this is merely q subterfuge cal
culated and intended to mislead. pri-
vate automobile has as much right on
the public streets as any other private
vehicle; it requires no license to be
does the number of its seats alter its
status in the least degree. Hence It IS
obvious that although this law is grouped
under the license law 1t Is nothing more
nor less than a direct tax on q species
of personal property.
'As matter Of fact. this tax, u en-
forced, would amount to q third tax. for
we already pay 81 for a number tag which
costs the District, SO l am Informed, IN
the neighborhood of 80 cents. As far as
1 am aware, there is no law for this ex
cessiye charge and this tag ought to be
furnished us at cost incidentally, /
might mention that the no. se-drawn ve-
hicles are to get their tags for 50 cents.
1t is plain to be seen that all charge for
these tags over and above actual cost
is. in reality, tax.
by January I, 1911, there will have
been issued, approximately. 5000 number
tags to automobile owners. This means
that the owners have deposited with the
District $4,000 for tags alone.
1--WE have never fought this tag charge,
nor shall we unless We are pushed to the
wall by further onerous laws. Then per-
haps we win be sufficiently strong to ask
for and get truly square DEAL