Every evening, Wilmington daily commercial., 1920-08-09
MONDAY, AUGUST Q. 1920.
fTenins saiufday aufdy 1902
The Local Tax on Business.

The local tax on the various branches OF
business and the practice of professions in
this city. recently inaugurated by CITY
Council and to he continued until the
entire field is covered, in accordance with
authority impaired by an act OF Legisia-
ture passed last winter, naturally has m
cited considerable protest. not unmiXed
with Indignation 1t is not only an lnnova-
ton, but in certain respects an imposition,
and the latter Is received with little grace
hv a people who felt that their previous
burden Of taxation was about the limit OF
forbcarancc.
But there viii be little recompense 70
our pcrturbed people IN venting their IN
dignation upon the members OF City
Council. The latter were face to face with
an exigency that could not be ignored.
They were compelled to raise revenue
sufficient to meet the expenses Ct year
municipal administration. and could not
pcrform this duty without resort to the
new methods Of taxation, otherwise than
bv imposing a much heavier burden upon
real estate. And everyone admits that
real estate in Wilmington already is taxed
to the limit.
What makes these new taxes. existent
and proposed. 50 arravating 70 our people
is the fact they arc double taxes. Already
thcv nav taxes of the character imposed
by CITY Council. and to be imposed until
the field is entirely covered But they pay
them 10 tho State. and the State has IN
s,stcntlv refused to make any division
witt. the CITY. 1t is right to impose and
collect taxes of this character. but liberal
portion of the proceeds should go %
meeting the cost Of city administration,
instead of4hc entire amount being convert
al INTO the State treasury Wilmington
needs more revenue. and has to ralSe II IN
this manner, 50 that our people will have
10 bear double burden OF taxation to
meet pressing demands for municipal cx-
penditures.
1t is possible. also. that City Council
may have blundcrcd, and may continue
to blunder. in the preparation Of the tax
schedules. Such work requires careful
discrimination. II viii not do to merely
take a list Of the various business and pro-
fcssional occupations and at haphazard
saw this branch shall pay so much year,
and that branch 50 much Such a course is
certain 10 result in unjust mposltons-
some insufficient and some extortionate.
The scheme Of taxation should be prepar-
ed bv experts in this line Of public flnan-
cierinp who know the field they are to work
upon. and how to distribute the tax levles
SO as to secure the best results, together
with the maximum Of fairness and equal
justice.
For instance. there is Just ground Tor
the complaints OF these who conduct
stores al which numerous special products
are disposed Of. including many which are
sold almost exclusively at other places.
The imposition Of tax upon each of the
lines Of business thus speciahzed results in
adjudication OF taxes upon those who com
bine a large number Of them in their
transactions 1t is pointed out. as an Illus
tration, that a dealer who disposes OF
groceries. candies. cigars and ice cream
would have to pay the tax specially I'M
posed upon each of these lines. And that
would not be fair to such dealers.
However, we take it the new taxes are
here 10 stay, and the imposition will have
to be endured. But the City Council may
81 least avail itself Of expert assistance and
sndeavor to make the operations Of the
new taxing machine as reasonable as pos
sible And those who object TO the double
taxation may feel impelled to pay more
attention to the matter Of State legisla-
ton and State government generally than
they have been doing for many years, and
endeavor TO so act and vote hereafter as
TO pave the way for tax reforms through
the State Legislature, and for other re-
forms as well