Evening star., 1911-08-16
WHEEL TAX UPHELD
Judge Pugh Rules in Test Case
of lie Roy Mark.
TO APPEAL FROM DECISION
Court Thinks Too Many Burdens
Are Placed on Automobiles.
FIVE LEvEs MADE ON OWNERS
It Is Held, However, That Law In
Present Instance Is Not
Affected.
TO APPEAL FROM DECISION
FIVE LEvEs MADE ON OWNERS

An injustice; the imposition OF an un-
equal tax burden. and drastic from the
begin ming OF the history tax legislation
up to the present time"
So characterizing the numerous taxes
imposed by Congress on owners OF au-
tomoblles, Judge Pugh. in the District or
Columbia branch of the Police Court, this
morning upheld. however. the conetitu-
tionality of the District of Columbia
wheel tax law.
He overruled the motion TO quash the
case against lie Roy Mark q test case.
and required the defendant to provide a
nominal bond in conformity with the law.
The case will now be presented. on ap-
peal, to the District OF Columbia Court
Of Appeals.
That there might be some question as
to the right of the Commissioners Of the
District Of Columbia 20 collect taxes un
der police regulation. such as licenses for
operators OF automobiles and licenses Is
sued to motor vehicles carrying passen-
gers for hire, was the opinion expressed
by Judge Pugh in his decision.
This question is not involved In the
present charge. however. and IL is not
within my province to rule upon IT," said
the court.
History of Auto Taxation.
Reviewing at length the history OF
automobile taxation in the District and
the successive laws which have been en-
acted. imposing at the present time five
different taxes on persons owning auto
mobiles in the District. namely: 4 tax
for the identification tag, the tax as per-
Sonal property, the seat or wheel tax. the
operators license and the tax imposed on
auto owners using their machines to car
ry passengers for hire. Judge Pugh said: !:
From the STANDPOINT OF Congress these
taxes become a question Of expediency.
While / may syn-.pathize with Washing
ton automobilistA for the heavy tax bur-
dents they are compelled to shoulder. the
law is perfectly clear. This additional
tax must be paid.
Il therefore overrule the motion to
quash.'
Judge Pugh was plainly in sympathy
with the autoists. Congress and the resu-
lations OF the District Commissioners. en-
acted under congressional authority" he
said, have imposed several taxes for
practically the same thing. And under
this last legislation-the wheel tax law
Congress has made IL a crime 10 own an
a higher tax than that imposed under
previous laws or regulations"
Exception Is Noted.
William S. Duvall, attorney for the de-
fendant, promptly noted an exception to
the courts ruling, and announced the
matter would be taken to the upper court
at the earliest possible date. The matter
Of q verdict and fine were discussed by
the court. Attorney Duvall and Assistant
Corporation Counsel Stevens. who con-
Quoted the prosecution. 1t was finally de-
cided to let the case stand In its present
condition until after the question is de-
termined by the Court OF Appeals.
The auto wheel tax was due for col
lection May Is last. Previous to that
date Mr.. Mark consented to become q
defendant In a test case. Papers formal
ly charging him with failure to pay q
five-dollar tax on a two-seated three
passenger machine were filed in the Po-
lice Court This case was subsequently
nolle pressed for the reason that it was
filed previous to the date on which the
tax was due to be paid.
A second case was filed against him
August 4. Last week Judge hugh
heard arguments on a motion to ouash
filed by the defense.
William S. Duvall appeared for the
defendant and Assistant Corporation
Counsel Stevens for the proseo ution.
Judge .Pugh took the matter under ad-
visement until today.