Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1921-04-18

that il had not been the purpose OF
tho COMMITTEE" to Increase the tax and
That the fact that under the proposed
amendment some SlT.0OO more would
~ CoII"Ct"d or Coli"Ct:blc from pro-
i"SS!onal men hy tho city than un-
der the existing ordinance was il il
De !dct. altogether unanticipatci by
the committee which wished to cor
rect the injustice Of the gross re-
c"irts tax and at tn" same time OBJ
tain the same yield as last year from
this source OF revenue The commit
tee took under consideration in en-
"cutiNc session the rcframing of the
proposed new ordinance and will,
doubtless. report 1t out next week,
the theory OF the measure. however.
sim being that of "A graduated tax
Violates Spirit OF Act.
II - 10 this point that. after this
long introduction, absolutely ncccs-
ShrE'. however. to proper under
standing OF the subject. that wish
especially TO address myself sub
INIT with entire confidence that Il tax
by city or county Of this state
upon IN" receipts, gross or net, OF
professional men IS directly violativc
OF the spirit of an act OF the same
Legislature from which the city de
r!v"S it's sole power In impose any
tax whatever. That act is as fol-
lows thct* 1912 y, 795, relating prin-
cipally TO the state income and mcr-
the taxation Of water, heat, light and
power companicS):
sec. y. or. ,ncomc. as defined in
this schedule, the tax shall he per
C-ntur. and no city. town or county
shall levy or asscss any tax or in
come for municipal or county pur-
poses. and any provision nj any city
on town charter in conflict with this
act l. hereby repealed -"
|; viii thus hc seen that the city
Is forhidd,n to impose an income tax.
but that. in the face of the inhibition.
IL imposes a tax upon professional
incomes which il baptiZcS with the
name of receipts" tax. and gets by
with IL. | am awar" that u test case
has resulted in u refusal by the Court
cf Appeals of relief upon this point,
ana To that ruling "" must. of course.
bow. i;ui as the same court said II.
another case. tho appeal should he
to the sense OF justice Of the taxing
power and to that hoIy--our NUM-
cipal lcrislaturc-I submit. through
your columns. that it's members can
not afford 10 ignore the SPIRIT Of laws
OF the Statc--tu make a piIy upon
words in matter Of vital import
aucc-and to impose wl;3. 't-y know
to hc nothing else than an income
tax. when tn" laws Of the state pos
itivciy and in terms forbid it,
1t is dangerous for a legislature.
national. state or municipal, 10 split
hairs. To wink at the violation of or
ranic provisions cf law. TO exact the
letter and laugh nj the spirit OF tho
law. Chickens of that brood. cspeci-
! ally tax chickens. often come home Ia
| rooSt-w which being interpreted means
| that the citizen is tempted 10 say
| AS you have with eyes wide open
after your attention has been called
/ to IL, elected to violate i'm your leg
! islati"n tho undouhted spirit OF Z
! statute o. the state. I shall feel not
| only justified hut encouraged to ap-
| ply the same rule Of construction 10
your statutes. keeping such as elect
| only IN letter and ignoring their
! spirit"
! Relieves should lie No Tax.
The sum and substance OF my con-
/ municipal license tax upon DrofcS'
! SionaI men and the Council should b'
| big enough and broad enough to Gu
/ down the tree NJ it's roots and rccog
] people OF the city by tho licensing