The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1919-05-28
TOPEKA STATE JOURNAL
INFORM ALTON
BUREAU
FREDERIC J. RAgKIN. Director.
washington, D. C.
PSYCHOLOGY OF THE LUXURY
TAX.
Washington. D. c

TAN.
Washington. d. c., May 23.-"AIil-
lions for bonds, but not one cent for
tax on soda pop
ply to the demand of the administra-
ton for a tax on luXuries. The expert
ence of the revenue office in collect
ling this tax shows conclusively that
the American people are just averse
as ever to paying a tax which looks
like tax, and which has to be paid
every day instead of once a year in
lump sum.
1t also shows that the attitude of the
average man toward being taxed is
much the same as his attitude toward
having a tooth pulled. He wants the
thing done quickly and painlessly. and
just as he trusts the dentist to pull
the right tooth and not to remove an
indispensable molar, so he trusts con-
Gress to levy an economically sound
tax, and refuses to worry about that
phase Of the matter himself
He will buy liberty bonds with a
whoOp of joy, stimulated by a parade
and a little oratory. He will pay
heavy tax in the way of a tariff with
out a whimper because he doesn't see
the money go. He will pay an income
tax, after some swearing and perSpir-
ing. because the thing is done all at
once, and his injured finances and
feelings have time to recover before the
dreadful day comes around again. But
he will not daily plank down an extra
penny or so for soft drinks. 1t re-
minds him constantly that he is being
taxed, and it causes him to carry
around a lot OF small change, and the
clap that runs the store is always
wailing about IL, and the cash girl gets
all mixed up and it's a general mess.
The fact that luxury tax is the most
equitable and economical tax which
can be levied does not mean anything
to him.
And he is going to have his way.
The Republicans are pledged to re-
peal the tax, and the Democrats will
not try to stop them, for the revenue
office admits that some parts of the
luxury tax are almost impossible to
collect.
From all parts of the country petit
tons are pouring into Washington,
protesting against the new tax. Near
ly every soda fountain, which has
not already sent one, is preparing one.
For once, every protest against the
high cost of soft drinks is cordially
welcomed. All indignant customers
are smiled upon, and led up to n long
sheet of paper bearing a great deal
of illegible writing, where they are
asked to add their names to the ac-
cumulation of disapproval.
While there are mild reverberations
of discomfort concerning the tax on
such luXuries as umbrellas, shoes.
neckties, silk stockings and hats, they
are drowned in the tremendous howl
of disapproval concerning the tax on
soft drinks.
The public is angry. and the own
ers of soda fountains are outraged.
Not only is it a great nuisance for
them to collect the tax on every sale,
but they believe that they are the
victims of unjust diScrimina ton. They
point lndiRnd nflV that the
WHO eats plate of ice cream at a
soda fountain is taxed, whereas he is
able to buy the same kind of ice
cream in a nearby restaurant without
paying tax. An establishment in
Washington, which has soda foun-
tain and candy store downstairs and
restaurant upstairs, sells both taxed
and untaXed ice cream. And it is COM
planned by several stores that their
cashiers have left since the new tax
went into effect. Most of the larger
soda fountains have long since adopt
ed the ticket system in selling soft
drinks, and the cashier now has to
do double work on each sale, Every
customer must be given at least two
tickets, and some must receive three
or four. These must be kept track
of by separate system of booltlxee p-
ing. and carefully cherished for the
inspection of the government agents
when they appear to collect the tax
To complicate matters. the law pro-
yides several exemptions. which are
particularly bewildering when the
soda fountain patrons are coming
thick and fast on busy day. Accord
ing to the lucid regulations there are
certain drinks sold at soda fountains
ice cream parlors or similar places of
business. which are not regarded as
soft drinks. ice cream products or sim
liar articles of drink and food Such