Evening journal., 1919-03-19
New CONGRESS
Hope OF LOT GAME
Baseball Goods War Tax
Repeal Requires Sepa.
rate Resolution
YOUNGSTERS HARD
Hit BY THE LAW

WASHINGTON, March i9-The Young
sters Of the nation must look 10 the
next Congress for relief from the heavy
taxes imposed upon oil sporting goods
in the new revenue law. that are
threatening 70 break up the corner LOT
baseball games this summer.
separate resolution Will have 10 be
introduced and passed by the incoming
Congress 10 repeal the provisions Of the
revenue law imposing a tax Of 40 per
rent. on all baseballs, bats and other
sporting goods, before the prohibitivc
prices on athletic equipment viii come
down.
The. tax was imposed on sporting
goods because 10 was necessary when
ihe revenue bill was first drafted 10
re2ch out for revenue from every avail
able source, SID Reps sentative
Hampton Moore, Of Philadelphia, in oX-
planning how the tax was levied.
He said, after the bill was passed by
the House, the Senate, where the tax
schedules were cut. providing s6,000-
100000 Of 5000, 100000, agreed 10 the 10
per cent. tax on sporting goods levied
in the House bill. When the bill finally
reached the conference, he said the
conferees were unable 90 strike the
sporting goods taxes from It,
Representative Moore was one OF the
House conferees on the bin and one
Of the Republican managers in charge
Of it oil during its course through Con-
gress. Discussing the sporting goods
lax today, he said:
Sporting goods are in the same boat
nNn.aHs Of 80 In A.
revenue bill that are not classed as lux
uries. They were put in The bill for
Taxation at the time the President and
the Secretary Of the Treasury were de-
inanding ss00O.OO0OO0 I'm taxes.
The House included sporting goods
because at that time u was necessary
90 reach out for revenue from almost
every available source. The Senate
made some changes in the House bill
which enabled the conferees TO discuss
certain relief measures, but no change
was made on The sporting goods so that
the conferees could consider them.
Therefore, when the administration sug-
gested that the total Of the bill be re-
duced from SS000,O0OOOO TO s6O0OU0V,-
600 sporting goods were left up IN the
air.
THE so-called luxury taxes were In
slightly different position, since the
senate, in midnight mood, struck out
The tax on mems clothing and women s
dresses. That was done In an appeal
90 the popular demand, notwithstanding
that some women's dresses cost as .high
as 5000, but the majority OF the So
called luxury taxes passed by the House
were left untouched by the senate.
Therefore all the conferees could deal
with was clothing and dresses.
In order TO relieve the administrs-
iion Of the burden Of collecting luxury
taxes. since England seems 70 nave
changed its mind about taxing luNuries
since the United States House OF rep
resentatives included them, the CONFER
ees. both Democrats and Republicans
agreed TO bring in a joint resolution
after the passage Of the revenue Dill
which could not be amended under inc
rules. TO eliminate the luxury taxes al
together. The House put this resolu-
fion through, but the Senate did not.
Even II it had gone through Doth
houses Il would not have included sport
ing goods, since they were not in the
luxury class.
when the new Congress meets II
probably will agree 20 the resolution
eliminating luxury taxes. but 1t is eyi-
dent that another resolution would be
required to cover sporting goods, since
they were taxed in a separate class.
In view OF certain statements az
lributed to the Treasury Department
with regard to the necessity for an
extra session OF Congress to help patch
mp the muddled condition Of the finan-
,es. It may not be amiss to say that
here are many Republicans who are OF
the opinion that the Wilson-McAdoo-
Nitchin revenue law may not now pro-
duce as much revenue as will be re-