Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1912-05-24
THE OCCUPATION TAX.

Unless some provision shall be
made whereby the expense of street
sprinkling and the salary Of a night
policeman may be paid out of the
general tax fund of the city, it will
prove serious mistake to abolish
the existing occupation tax.
The Observer considers the occupa-
tion tax about the most iniquitous
form of taxation known, but such a
tax Is not half as unjust as the old
plan of forcing a few publc-spirited
merchants to bear burden in which
every business and professional man
receiving a benefit should have
shared. The peace and good order of
the city certainly means something to
every citizen of Dallas, and it would
seem only fair that at least a portion
of the night officers salary should be
paid by general taxation. However,
admitting for the sake of argument
that this expense should be borne
wholly by the merchants Of the city,
there is absolutely no justice in going
back to plan that forces one busi-
ness man to pay for the protection
from fire and burglary of the prop
erty of a less public-spirited neigh
Dor. Neither should the mere liberal
merchant be expected to pay for
sprinkling the street in front of his
own store while his goods are being
ruined by the dust blown from in
front of the premises of some tight |
wad competitor.
Under the old system, the city
general city purposes and gave him
absolutely no protection in return. |
His property was left to the mercy of |
fire and thieves at night and he got |
no street sprinkling unless he paid
for 1t out of his own pocket AS a
consequence. few public-spirited
business men were obliged to carry
the entire burden of expense of
protection and a convenience by
which all merchants were equally
benefited
II was for this reason that The OBJ
server urged no objection to the
adoption of an occupation tax, espe-
cially as this newspaper had the as
surance of the council that the reve-
nue. derived from such tax would be
sacredly used in paying the salary of
the night watchman and the expense
Of sprinkling the streets in the sum- !
ner months. and keeping them 1
,lean during the muddy season. S
While the entire burden was still to ,
De imposed on the business district I
llone. all merchants would be re- |
lulred to bear a rightful share OF the (
Expense. The new plan has been in
existence for several months, and it a
las resulted in substantial saving $
o every merchant who contributed t
money under the old system. The I
Whole burden is no longer borne by l
he few. c
II would therefore seem the part o
4 wisdom to continue the occupation 4
ax until such time as the city shall
ee its way clear to bear this expense, Y
or II the new law shall he abolished h
nd the council make no provision for
he protection of the public-spirited
itizens Of the business district, a re- n
eturn 10 the old and undesirable con- n
ltion is certain. When a kick is reg <
tered against the existing occupa- n
on tax. IL might be well for the
ouncil TO investigate little and
scertain how much money. if any,
he objector contributed to the night h
atch and sprinkling funds under
he old system. Should it be found
lat ne was one of the dodgers. his
,iection 10 the present method ~
'ould be given little weight pl
The Observer believes that there pl
very little genuine opposition to the
tax so far as the tax it.
n is concerned. There is. however. F,
growing rumor 10 the effect that Dl
e revenue derived from this tax is tn
ing turned into the general fund an
the city. and that after the expense by
the street sprinkling and night po-
ing have been paid. the remainder
the fund is used for general city CT,
rposes. This report. whether true wi
false. is responsible for most OF Til
? opposition 60 the tax. II is argued da
those who confess 90 believe this pc,
port that the city has no moral or
al right 10 tax the property-owners
any one district for any purpose VI
Ter than for the beneft OF the par be-
iiar district so taxed; in other six
rds. that the city cannot levy a co,
on the merchants for general city an,
poses and another tax for special Il
poses. and then use the special tax the
improvements outside the taxed
rict. for officers salaries. or for ]