The World. [volume] (Martinsburg, W. Va.) 1912-1921, 1918-07-13
DETERMINING LUXURIEs FOR TAXATION.

E1EttNIlNlNt LUAUttIES EUR TAXATION.
The announced intention of the Ways and
Means Committee when it settled to it's consid-
GRAFTON of methods for framing a new tax law
was to make Injuries bear the great portion of
the new taxes, along with the excess profits tax.
With that purpose in mind, it is probable that
the memoranda submitted by the Treasury
Department for the taxation of luxuries will
require some authorizations at the hands OF the
committee, although the memorandum profess
ses to be list of taxes for luxuries. The crux
of the proposition is the nature of Injuries, of
course; and we venture to predict that the ne
eessity for distinguishing between Injuries and
necessities will prove a danger point for the
committee
A number of ideas contained in the memoran-
DUN will not be opposed by the average citizen,
but there are a number which will meet with
opposition. Many of the articles included in the
list lie in the uncertain zone, and there will be
decision possible without objection
But the Treasury officials propose that mems,
women's and children's clothing above certain
value shall be taxed, and here the suggestions
encroaeh upon necessities. Mems suits selling
fer more than $50, women's suits selling for
more than $40, coats for more than $50 and
dresses for more than S35 and children's suits
worth more than SIS, together with IS shoes
for men and S6 shoes for women are proposed
as subjects for tax. If this idea is embodied
in the bill, it will impose real burden upon a
large number of people of moderate means.
In these days of high prices a $50 suit for a
man or $40 suit for a woman is a very modest
article Of wearing apparel These prices do not
begin to buy clothes of the same quality and
style that they did a few years ago. And SIS
shoes for men and Sc shoes for women are found
more frequently in advertisements than upon
the shelves. Consequently if this schedule of
prices is adhered to as marking the line between
necessity and extravaganza, it will mean that
men and women of small means and scant re-
sources will be obliged to bear burdens which it
was understood would only be assessed against
the Weather classes.
1t is proposed to put heavy tax upon auto.
mobiles and their fuel. A graduated tax rang
ing from SIS to $50, according to horsepower,
is suggested for all passenger cars. Such tax
is fair and would yield a good return, but the
rate proposed is excessive and should be reduc-
ed. The. Treasury urges a tax on automobiles
greater than the tax for State licenses in most
States And tax of this kind should be as
sessed against all cars, including trucks and de-
livery automobiles, in order to be fair and i'm
partial.
The Treasury suggests tax of 10 cents a
gallon on gasoline, which seems almost absurd
and indefensible Based upon present retail
prices of gasoline, it would mean tax of about
40 per cent. If imposed, it would defeat its
own object, because it would result in many
cars being put out of commission. A tax Of !
or cents gallon no doubt would yield more
revenue than the higher rate, as it would moi
be prchibitive.
In fixing the tax rates in the new bill Con
gress should proceed upon the policy of raising
the revenue required with as little disturbance
Of normal conditions as possible always adher
ing to tkatsfxed principle of taxation of placing
the greatest burden upon those best able t.
bear it. The necessities Of life should be spar
ed. since it is apparent that the time has no
yet arrived for taxing them. It is not wise t