New-York tribune., 1918-07-12
AutomobiHng
Why Should Every Grade of
Automobile Be Taxed on
the Basis Of a Luxury?
By c. E. T. Scharps

Motorists Light Lamps To-day, 9:02 D. m.
Further on the subject of taxing
sales of automobiles and tires as lux
uries, there is one point that appears
worthy of consideration. The schedules
call elsewhere for taxation of apparel
for men and women, over and above
certain prices charged for them. but
provide for taxing sales of automobiles
regardless of the list price.
In other words, it seems to be the
Idea, as expressed by the Congress, that
any automobile at all is a luxury.
Surely there are classes in motor cars
just as there are in clothing, furnish
lngs, etc. A tax law so framed takes
no account whatsoever Of the uses to
which cars may be put. A motor car,
1T will be conceded, even by the legis-
lators, may be bought exclusively for
business purposes, for furthering busi-
ness which in no way conflict with
the wair aims Of the nation
AS an instance, suppose an auto
mobile is bought by country doctor.
This is not a vehicle for "pleasure," )"
which would be the proper basis of any
taxation of the car as a luxury. The
doctor actually needs the motor car to
cover his territory most effectively.
Assume 1T to be lowpriccd auto
mobile. Why should it not be exempt
ed from taxation as a luxury?
Although there is no change in my
opinion that motorists ought to be
just as willing as any other class to
pay over to the government taxes to
help In the winning of the war, as a
part payment for the privilege of a
happy and peaceful conduct Of life,
1T IS not clear why there should be
classes in other merchandise, but a
general Jumping of all motor cars as
luxuries. Ii there are degrees Of lux
ury in wearing apparel, there are de-
grees similarly in automobiles. Except.
OF course, that it has always seemed to
me that the percentage of utility We
hic!es among motors is so high that
IL isn't IN keeping with modern think
ing to class automobiles as Injuries,
except in very few cases.
Riding down through Central Park
yesterday morning with one of the
motor car dealers of this neighborhoot
ne asked: did you see anything in
the tax measure about putting a IL
cense tax on saddle horses? / think
they come under the head of a luxury.
II anything does. Also, has there been
any move under the work or fight law
to notify stablemen and grooms to
seek other employment? If thew are
essential and saddle horses are not a
luxury, where is the point in taxing
motor car sales on the luxury basis 2"
Ihese appear to be pertinent queries.
Up along Automobile Row thcre is
concern dealing in alleged tires
which now offers a tube free with
every purchase of two casings. Even
II the quality of the tubes is no bet
ter than that of the "remolded" tires
sold, it seems to us it would be a
talrer offer to throw in casing with
every two tubes sold. 1t is actually
safer for the motorst who is SO mis-
guided as to deal with this concern TO
put the tube on his rim and leave the
tire at home. Running on the tube
alone he is likely to get just about as
much mileage as he gets from the
average - tire he buys
We are unwilling to give the name,
because it was only yesterday that we
observed the window signs making the
tube offer, and this company has so
frequently changed the name of the
goods" it offers that we are afraid
of not being up to date even if we do
quote the name that was on the win
dows only twenty-four hours ago.
There is just this to say: Any one
who in these present davs of shortage
of real tires falls for the offer of a
tube thrown in to make the purchase
of two bogus tires attractive deserves
exactly what is coming to him. And
yet this company and others like it
continue to thrive on the basis that
there is one born every minute-and
two to take him."