Evening journal., 1913-01-17

miscellaneous.
We have discovered certain occupa-
tions which have for some unknown
reason hitherto remained unlicensed.
and In our Judgment we feel that il
one occupation is to be taxed so
should all In consequence thereof,
we present for your consideration
bills covering the following subjects:
Mercantile Agencies
Public Baths:
Female Merchants:
Livery Stables:
Architects:
Manicurists:
Veterinary Surgeons;
Chiropodists:
Barbers;
Steam or Electric Laundries:
Bill Posters and Distributors OF Sam
pies;
Dyers and Scourers.
We will state for your information
that these subjects have been pre-
sented TO previous sessions Of the
General Assembly without successful
action. but we can see no reason why
the owner Of a small business of one
character should not pay the same
tribute TO the State as they Of am
other. and we are unQualifedly OF the
opinion that the present laws dis
criminate in favor OF certain classes,
as against others.
That a clear and concise idea may
be given of the existing tax laws and
that the policies upon which they
we're formed might be embodied in
one document the Commission has
deemed it advisable TO draw largely
from the report adopted by the Com
mission OF 1909.
In the Judgment OF the Commits
sion. il has been deemed that a mer-
chant tailor who is not licensed as
a manufacturer, should be classified
as a merchant.
We also discovered that the Clerks
Of the Peace Of the respective coun.
ties are not keening their records In
clear and concise manner, and We
recommend bill correcting same
II has been proven that the penalty
now imposed for failure TO take oul
license. which stipulatos that an in.
crease of twenty-five per cent. shall
be added. does not act as an incen.
tive for a quick payment and We
would recommend that a penalty oil
five per cent per month shall be
charged in lieu of a fixed penalty ol
twenty-five per cent.
One OF the most important meas
uros which has come TO our notice Ii
provision whereby public officers
may quickly. after the passage o.
acts pertaining to their Offices. pro
cure without cost copies OF said acts
This measure was passed by the las
Session of the General Assembly. hu
through ill-advised pressure brough
upon the Governor failed Of signature
Public officials OF this State. in ou
judgment, are only made more com
petent by being fully supplied will
the laws governing their offices, an'
under no consideration should the!
be required to pay for their instruc
tons We present a bill covering thi
measure for your most careful con
sideration.
AS the law now exists. County Col
loctors are required by law to pro
cure lists OF licensed subjects for IN
benefit of the State for which the
receive no remuneration. except /
the City of Wilmington where the as
!
New Castle We consider that th
State should pay the cost of gather
ing data for its assessments, and tina
the County should be relieved OF thi
burden, and that the Assessors, rath
er than the collectors. are the prope
/ persons to procure this data.
Four years ago an effort wa
made to change the time upon whicl
the payment Of licenses would be
come due, and under this the bill pro
viding for Branch Stores and Ware
houses" was passed, ut for GOO
reasons the others were lost of pas
sage We would now recommenl
that the bill passed at that session b
made to conform with other like sub
iects as per bill in this report cover
ing same.
The law appears 70 be vague as 4
the imposition of licensed payment
upon the building Of roads. highway
and streets, likewise upon the manu-
facturers Of clay and clay products
and we would recommend that thes
provisions be added to the act licens
ing manufacturers.
State Gets More License Fees.
In substantiation of the recon
mendations previously made in thi
report that a permanent Commission
Of like kind be created, we would sa
that consequent to the research an
recommendation of this Commission
the following increases of revenu
J per annum have accrued to the State
} From licenses 46.296.47. notwith
standing the fact OF a loss of S22
$685. through the abolition of tn
sale OF Intoxicating liquors in Tn
Counties of Kent and Sussex.
Railroads S2s.S25.O o
Telegraph and Telephone 4,24l9
Express Companies 1883
The gross increased revenue pc
annum to the State shows total G
$50 ,301S2. while the expenses of tn
Commission for six years average
S1.1S3O6 per annum.
In our judgment. il would be i'll
advised for the state TO abandon
Commission whose work has produC
ed a result such as the above at sue
an infnitesimal expense.
All the bills recommended by tn
Commission were unanimously az
proved by the several members there
of. with the exception of the act pei
tanning to increased revenue from rC
tail liquor license and the act pei
tanning to club liconse.
Attached TO the report is a sun
mary OF the revenue and tax law
,, now i'm force in the state This rG
view follows:
: Constitution Provisions.
All taxes shall he uniform upon ii
. lsame class of subjects within the tel
ritorial limits of the authority levyin