Evening star., 1916-08-02

citation OF corporation within said DIS,
trict shall be scheduled and appralseo
in the manner provided BY psragrapI1
ono of said section six for listing ano
appraisal of tangible personal properly
and assessed at their fair cash vaiue
and as taxes on said moneys ana Cfeoi.S
there shall be paid to the tax collector
of said District four-tenths OF per
centum of the value thereof.
Point of Order overruled.
Senator Smith of Maryland, in charge
Of the bill, made point or order
against the amendment on the GROUND
that 1t was general legislation on an
appropriation bill and as such out Oh
order In making the point OF order'
Senator Smith announced that he was
in favor of having every one pay taxes
according to his wealth, and that ne
did not intend to go into the merits
or demerits of the amendment onered
by Senator Sterling. He said that ne
believed an appropriation bill was no
place to enact legislation OF such great
Importance which had not been preVl-
.ously considered by a committee OF
the Senate. He pointed out that no
senator knew whether the proposed
tax was fair one or not
The Vice President. however. ruled
Appeals From the Decision.
From this ruling Senator Bardwick
Of Georgia took an appeal He In
sisted that he. too. was in sympathy
with the amendment. but that it was
clearly general legislation on an ap-
preparation bill and contrary to the rules
of the Senate.
Senator Sterling pointed out that he
had purposely made the tax rate mod
crate, and said 1t had been found IN
Maryland. Pennsylvania and other states
that 1t was easier to impose and collect
than 1t was to collect such tax at a
higher rate He suggested that his
amendment proposed tax not for the
current year. but for the coming year.
Senator Gal1inger insisted that the
amendment was not In order. as 1t was
clearly general legislation on an appro-
priation bill. He insisted also that the
people Of the District were heavily taxed
licenses which business men must pay in
order to do business in the District.
Declare for the Amendment.
Senators Works and Nelson argued that
she Sterling amendment was a just one
and that Il should be held in order and
adopted. Senator Nelson said that such
q tax would be in the interests of the
poorer people OF the District and would
compel some Of the tax shirkers' in
Washington to pay their share of the tax
burden of the District.
The ruling Of the Vice President hold
Ing the amendment in order was sus-
tanned by a vote Of 35 to 23.
Senator Gallinger read a list Of the
license taxes imposed in the District of
Columbia. showing that practically every
person engaged in business here, even
boarding house keepers. must pay a tax.
ne argued that the people Of the Dis
tfict were already overtaxed and that it
would be an injustice to impose a still
further burden Of taxation upon them.
senator Gallinger also pointed out the
efbles and showed how It bred a lot of
tax dodgers In other places. He said that
no such tax was imposed in his state.
Senator Lippitt Opposes.
Senator Lippitt of Rhode Island also
argued against the imposition of a tax on
ntangibles and quoted from authorities
on taxation and economic questions TO
show that such q tax was impossible of
collection.
Senator Sterling defended the pro-
posed tax and pointed out that he had
Sstaolished very low rate. Senator
would be only fair to tax the owner
OF Intangible personal property Just as
much as the owner of tangible per
sonAl property is taxed.
Senator Nelson said there was good
reason for imposing q lower rate on
intangtbles. the first being that it
made 1t easier to collect the tax, and
the second, that In the case Of tangible
property 1t was never assessed up to
tts full valuation: that in the case of
moneys II would be impossible not to
assess them up to their full value.
am glad that Senator Gallinger
Rad the list OF license taxes paid in
the District" said Senator Nelson. ut
seems that nearly every one in busi-
ness here pays a tax. But there is no
tax. notice. on the man who lives by
cutting coupons, and 1t is just that
man who would be reached by this
proposed tax. and who should be
reached.
- Refers to Poor Widows.
: The senator has spoken Of the poor
Widows here. I know some of these
widows who live here for six months
and then in summer homes at the sea-
shore for the rest of the time. II you
adopt this plan of taxing intangibles S
you may hit some of these poor
widows. but I think they can stand IL.
IF this tax is adopted then it will be
possible to do away with some of these
license taxes In the future and help
the poor people who now have to pay
them IL may be possible. too, to re-
1uce taxes on real estate and still
further help the small home owner"
Vote Settles Prohibition Issue.
The question of attaching a prohi-
bition amendment to the District ap-
preparation bill was practically set
tied when the Senate yesterday sus-
tained the ruling of the Vice Presi-
Aent that an amendment offered by
Senator Sheppard OF Texas for the
protection of the flag in the District
was general legislation and as such
was out OF order on a general appro-
priation bill. The vote stood ~ TO &
IN support of the Vice Presidents
ruling and against the appeal from
the decision of the Vice President
taken by Senator Sheppard
II was generally recognized that
Benator Sheppard offered his flag pro
tsction amendment merely as a
'teaser." to ascertain whether such
legislative amendments would be
ruled IN order before Offering his pro-
hibition amendment. The decisive
action Of the Senate is believed TO have
put an end to any further efforts 10
Aave prohibition attached to the Dis
Senator Sheppard offered hi. fla q
amendment and insisted that II wa. In
order under the ruling Of the Vice
fresident on the Works amendment
relating 10 the form Of the District
government, which the Vice President
had ruled in order. The Vice Presl-
dent hOwayer aprouuced ,b., - -.