Evening journal., 1911-01-16
Revenue Commission
Suggests New Tax Laws


iects which were recommended by
said previous Commission to the Cen
eral Assembly Of 1909, and which for
various reasons failed to become en-
acted as laws.
The Commission after careful study
and examination of the acts and
statutes of other States have arrived
at the following conclusions:
Merchants and Manufacturers Tax.
The Commission having received
from several States reports on this
subject ascertained that manufac.
turers are rarely taxed indeed fouud
but one other State. whose system
OF taxation is considered modern OF
progressive. which taxes them at all.
For the reasons assigned I'm the re-
port of the Commission TO the Cen
eral Assembly of 1909, the Commits
sion presents the same bill which
passed at said session, but owing TO
an inaccuracy IN its construction was
not approved by the Governor and
the error discovered too late for cor
rection by the Assembly Of 1909.
That the date Of the Merchants
Branch Law be changed from August
LIST to June lst An effort was made
at the session of 1909 to have the date
OF all licenses mature August 1st As
many of these bills failed of passage
and the Commission upon reconsider
alton does not now approve of that
policy, we would recommend that the
Merchants Branch Tax Act. which did
pass, be amended so that the date Of
payment thereof be changed from Au-
gust lst to June lst in order that
the time Of payment Of all taxes may
be uniform.
A penalty providing for the act re-
quiring the taxing out Of licenses
within ninety days of the time pre-
scribed by law being Of a nature whicn
does not readily insure the prompt
payment of the tax the Commission
deems Il advantageous 70 provide q
penalty Of five per cent. for each
month that same remains unpaiG.
rather than total penalty of twenty
five per cent. TO be added at one time.
Women Merchants.
Under the present law women en-
gagged I'm business, the purchases OF
whom aggregate less than One ThOus-
and Dollars per annum are exempt
from taxation. Il has been ascertained
by the Commission that there are
many evasions of the law through men
conducting their places Of business IN
the names of their wives, and we
would respectfully recommend that
this law be amended by striking ou,
the words 'feme covert" and insert
ing in lieu thereof the words "feme
sole" and widows" and present for
your consideration a bill in accord
ance.
We also find that there are many
occupations. doing lucrative business.
which are not required to pay IL
cense, viz:
Barber shops, dyers and scourers,
public baths, laundries, chiropodists,
lmanicurists, architects. livery stables,
distributors of samples, certain places
of amusement and mercantile agen-
cies
Upon each Of which we would
recommend an imposition of a tax in
justice TO other licenses OF the State
land present bills in accordance.
7 Under the present act the assessors
b are required to return to the CLERKS
Of the peace Of the various counties
) a list of names of those persons who
should procure a State license OF
which, with the exception of the CitS
of Wilmington. they receive no com.
= pensauon, and which duty is very
perfunctorily performed. For tin,
better enforcement of the law. as wei
as greater revenue, we would recon-
mend that said assessors be compen
sated TO the extent of ten cents pei
name returned, said compensation &,
be paid by the State. whereas in vii
lmington, the only district In which
they are now paid, the county is re
quired to pay fifty dollars $4,000
to each assessor i'm the city of VII
mington for performing duty 10
the benefit of the State. which we con
slider unjust.
Excise.
We recommend that the price of
, license to keep an inn o. tavern II
cities or towns having ten Thousand
inhabitants and upwards shall be si
hundred dollars: three hundred am
, fifty dollars of which shall be for n
use of the State. and two hundred dol
! lars for the use of the city I'm which SAT-
. licensed house is located. and the rc
naming fifty dollars for the use G
/, the county In which said city Is 10
= Gated. That the price of license &
j, keep an inn or tavern I'm cities o
- incorporated towns, having less thai
/. ten thousand inhabitants be five hun
!, dred dollars: two hundred and fft
u dollars Of which shall be for the Us
OF the State, and two hundred dollar
= for the use of said city or town D.
7, which the licensed house is located
"a and the remaining fifty dollars for "a
!, luse of the county I'm which said cit
!, or town is located. That the price q
u a license for an inn OF tavern In an
: other place be five hundred dollars
;. two hundred and fifty dollars of whic
i shall be for the use OF the State. an
~ the remaining two hundred and hft
j. for the use Of the county i'm whic
said licensed property is located
Railroads.
.e The commission carefully revieWc
the question of taxes as imposed upo
e steam railroads and concluded thg
l. the adjustments made two and fou
l. years ago are sufficient for the tim
E. being with the exception of the Dels
ware railroad. which I'm its judgmen
le for the purpose of equalization, shoul
" be increased from $4,000 to S25.Ol
H. per annum. and We viii present
a- bill for your consideration TO tn,
y effect
~ PeddIers Bill for New Castle Count
T. The attention of the commission w
pf directed TO the fact that through a
ambiguity of this act. different into
T. pretations We're given by various Law
n yers TO its provisions; the commissiC