Every evening, Wilmington daily commercial., 1921-12-08
WHAT IS TO pE DONEi


Tho letter of Mr.. Henry j. Bailey |
OF this city. printed elsewhere In this
issue " Every Evening. calls per-
tincnt attention Co very important
matter IN connection with the admin |
is,ration ~ the law creating the state
Tax Department. now actively under
way. The law, II In well understood.
IL not expected to play any favorites.
ne matter what cxtenuating causes
may intervene but aims to compel all
siisons who come under It's scope to.
comply with its provisions. regardless
of ther condition or circumstances.
fhis law requires every residcn, of
ihu state. male and female. to make
return of the years income to the
state Tns Department. regardless OF
the extent ~ their income or whether
n comes within the taxable limit of
thu law ~ not. The return must be
made, and each return must be ac-
cnmpanicd by ilins tax of three
dollars, The law calls for strict en-
forccment ~ this provision. and for
the imposition ~ penalties of fine and
imprisonment upon all who refrain
from compliance
what staggering task n will he
to compel every citizen above the axe
~ twenty one wears To make this re-
turn and pay this niing tax may cas-
ily hc conceived. In fact u presents
the aspect ~ the impossible. and no
matter What efforts may be put forth
hN the administrators II may be set
down as n certainty that they will not
be able Co cnvclor every legal resident
of the state within the folds OF this
law.
n 10 also apparent other considera-
tions will intervene 20 exclude various
citizens liabl. 10 this laws provisions.
Partisan influence viii be exerted TO
the limit Co enable many who are
voters to escape the clutches OF the
law. especially during the coming
year, when an important political
campaign viii he conducted Strict
enforcement, az the law might en-
danger tho prospects OF the party in
power, through the loss OF support by
indisnan, voters. and party managers
will not incur this risk IL Il can he
avoidcd, And u IL not difficult &c
conceive the special voting elements
they viii cndcavor to protect.
Hut !, win he different in respect OF
the class 10 which Mr.. Bailey. having
no partisan elements OF the situation
m view, calls attention. and from
which he cites an instance that will
challenge general interest. II is tha
uf n poor widow with several children
behind In her rent and facing a siren
uous task IN providing food and shel
tcr for herself and little ones. and {,
whom the sum OF three dollars which
the stat, clacts would loom largely in
consideration OF her household de
mends. In a word. this woman coul,
not possibly spare the three dollar
o. xiv. To State which does no
stand In need ~ her money. sh
might And ~ impossible TO even hav
possession Of three dollars at one tim
after providing food for her family
Indeed. " may be that even with al
she can do, she and her children wi
suffer from lack Of enough 20 eat /
the Stat. to exact its pound of fies
from this poor widow by sending he
a. pr,son for defsult7
This single instance IL representativ
OF class. The law. as We have saic
makes NO exemption on the score q
poverty. In the effort TO tax all i'm
comes over a certain amount. II call
for a return Of all incomes. reSardles
of sine. and for the payment of tn
MING fees, manifestly subterfug
designed 60 reach the large numbe
who pay no tax and compel them I
make small contribution. But fo
neat years operations OF the law, q
least. there viii be thousands VIII
cannot AFFORD TO comply with its pre-
visions.
No political influences Will be e,
sr,ed TO save this class of taxabl.
from the stern exsctions Of the la,
!, 10 composed In the main of goo
sitixens whose desire is 10 comp
With the law In every respect. 81
the administrator OF the law has 7
authority To take their condition