Norwich bulletin., 1917-10-31

herths, staterooms and fares on ves- seIs constitute a heavy toll. It bears vexatiously on both companies and patrons.
 Section C is as follows:7
 "A tax equivalent to per centum of the amount raid for the trapsporta- ton of persons by rail or water, or by any form of mechanical motor powe~ competition with carriers by rail or water, from one point in the United States to another or to any point in Canada or Mexico, where the ticket therefor Is sold or issued in the United States, not including the amount paid for communication: or season tickets for trips less than 30 miles or for trans portation the fare for which does not exceed 35 cents, and tax equivalent to 10 per centum of the amount paid fer seats, berths and staterooms in par1or cars. sleeping cars, or on ves- sels. If a mileage book used for such transportation or accommodation has been purchased before this section takes effect. or if cash fare be paid. the tax imposed by this section shall be collected from the person present ing the mileage book. or paying the cash fare, by the conductor or other agent, when pre- sentcd for such trans portation or accOmm oda tion. and the amount so collected shall, be paid to the United States in such manner and al such times as the commissioner of
 
 the secretary of the treasury, may pre- scribe; if a ticket ~(other than a mile age book) is bought and partially used tefore this section goes into effect 1t shall not be tax led, but If bought out not so used before this section takes effect. 1t shall not be valid for passage until the tax las been paid and such payment evidenced on the ticket in internal revenue, with the approval of the secretary of the treasury, may by regulation ,prescribe.'
 Now suppose that a person riding on New London and Norwich, instead of raying his fare of 36 cents through to Norwich and necessarily in addition thereto the war tax. pays only to Mont and then pays from Montyille to Nor wich, what flinders him from escaping the tax altogether? Nothing, so far as we, can see. The conductor can't put him off, and the conductor cont collect the tax. either. If. notwith- standing, he dis collect it. he could pat it in his pocket and keep it and nobody would be the wiser, for there is no rec ord turned into the company to show that the tax should be collected. There would only be A record of an IS cent fare to Montville. and of an IS cent fare from Montville, to Norwich, with nothing to show that the two fares came from the same person.
 A man with a mileage book could do the same sort of thing on the steam road. And in many cases the person buying tickets could work the same dodge. by buying: tickets to and from il, ,,termediate points. rather than the through ticket costing more than 35 cents.
 In addition to being mean. the law is a. very careless law, for it plainly allows leakage of a large percentaS, of, the tax it proposes to impose.
 If the street railway or steam road, or motor bus. should reduce it's fare or account of the tax. the government would accuse it of trying to help the Iublic escape taxation, but the law leaves the public. in position to evade a large proportion of the tax. and in a multitude of cases to avoid it alto gether. without any help from any bcdy. All a person needs to do is to pay a lot of little fares. each under B cents, instead of paying 35 cents or more at one time for the whole ride.
 Probably the next congress will amend this defective section of the law. as doubtless many others that will be found equally careless in rhraseology, but congress would do retter still to repeal the transporta- ton tax altogether. for the burden falls, as we have said. on an industry already put to its wits end to endure the wartime strain.