Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1919-05-27

wv for bonds, but not one cent for tax
on soda pop!"
Thus does the American public reply to the
demand of the administration for a tax on
Injuries The experience of the revenue
office in collecting this tax shows conclusive
ly that the American people are just as
averse as ever to paying tax which looks
like tax, and which has to be paid every
day instead of once year in lump sum-
1t also shows that the attitude of the aver
age man toward being taxed is much the same
as his attitude toward having a tooth pulled.
He wants the thing done quickly and pain
lessly, and just he trusts the dentist to
pull the right tooth and not to remove an in
dispensable molar, so he trusts congress to
levy an economically sound tax, and refuses
to worry about that phase of the matter him.
self.
He will buy Liberty Bonds with whoop Of
JOY, stimulated by parade and little ora
tory. He will pay heavy tax in the way OF
a tariff without whimper, because he doesn't
see the money go. He will pay an income
tax, after some swearing and perspiring, be-
cause 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 reminds
him constantly that h. is being taxed, and 1t
causes him to carry around lot Of small
change and the chap that runs the store is
always wailing about it, and the cash girl
gets all mixed up, and it's general mess.
The fact that luxury tax is the most equit-
able and economical tax which can be levied
does not mean anything to him.
And he is going to have his way. The Re-
publicans are pledged to repeal the tax, and
the Democrats will not try to stop them, for
the revenue office admits that some parts or
the luxury tax are almost impossible to col
lect.
From all parts Of the country, petitions are
pouring into Washington, protesting against
the new tax Nearly 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 long sheet of paper bearing
great deal of illegible writing. where they are
asked to add their names to the accumulation
of disapproval.
While there are mild reverberatons of dis
content concerning the tax on such luxuries
AZ umbrellas, shoes, neckties, silk stockings
and hats, they are drowned in the tremendous
howl of disapprova1 concerning the tax on
soft drinks.
The public is angry, and the owners of soda
fountains are outraged Not only is it
great nuisance for them to collect the tax on
every sale, but they believe that they are the
victims of unjust discrimination They point
out Indignantly that the person who eats a
plate of ice cream at soda fountain is taxed.
whereas he is able to buy the same kind of
ling tax An establishment in Washington
which has a soda fountain and candy store
downstairs and a restaurant upstairs. sells
both taxed and untaxed ice cream. And 1T Is
complained by several stores that their cash
iers have left since the new tax went into
effect. Most of the larger soda fountains
have long since adopted 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
~Sx hive fNf1r &c
kept track of by a separate system of book
keeping and carefully cherished for the In
spection Of the government agents when they
appear to collect the tax. ~
To comp1icate matters, the law provides
several exemptions, which are particularly
bewildering when the soda fountain patrons
are coming thick and fast on busy day Ac-
cording 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 similar articles of drink
and food. Such beverages consist or sucn
articles as hot beef tea, coffee and tea mot
cold or iced), buttermilk. milk hot chocolate
or cocoa, hot clam broth, hot clam bisque. not
tomato bisque. and hot tomato bouuion."
Sandwiches and cake sold in connection with
soft drinks, are alsos exempt from taxation.
Beverages. such as ginger ale, ROOT peer
moxie and mineral water are not taxable
when they are sold in their containers, nor
is ice cream taxed when you agree to take 1t
away in a container. Only when you sit and
eat it at an ice cream parlor or soda fountain
does it become luxury.
Before the new tax went into effect, 1t was
a comparatively simple matter to buy llght
luncheon at one of the larger soda fountains
You figured out the cost yourself, asked the
cashier for check for the total amount
and proceeded to entice some waitress TO
notice you. Now when you ask the cashier
for check. she has to know exactly what
YOU want "Let me see-no tax on the sand
witch or the milk" she thinks hurriedly, and
three cents on the plate Of ice cream" With
great relief and appreciation, she turns to the
next customer. who wants purely non-tax-
able lunch of cake and coffee. In the smaller
stores. which have no checking systems, the
complications are so many that neither the
owners nor the government agents nave any
hopes of collecting the right amount or taxes.
'tTo go over the books and collect the proper
tax for every soft drink sold at every SODA
fountain in every city" said deputy com
missioner of the internal revenue bureau, the
other day, Twill cost the government more
than the tax is worth"
AS for the department stores and other
mercantile concerns, the owners frankly state
that the collection of the taxes on luxuries
Prosperity Via the Pat.
ono sooc M sipnif1cance in the tidingS