The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-04-17
The Tax On Athletic Goods

In the. tax madness that attacked
congress. many absurd provisions were
included in the tax list but perhaps
nothing more absurd, and in a way
more injurious has been imposed than
the 10 per cent tax on athletic goods
on bats and balls, and similar arti-
cles-and there is no tax that has
brought forth a more vigorous and uni
versally supported protest from all
quarters.
Scarcely a paper in the country but
has pointed out this mistake and the
harm 1t is likely to do; and the protest
has heen made louder with the closer
study of the subject and the discov-
cry that the bulk of this tax-more
than three fourths of it-has fallen
upon the youth of the country. This
had aroused the press of the United
States to demand its repeal.
Some crusty congressman who suf-
fered In spirit when he saw school
boys in a game of ball and found that
| they enjoyed 1t, looked at all athletic
sports is amusement, for pleasure only,
and concluded that they should be so
| taxed to the limit as a luxury. There
could be no more false or perverse
view. We realize, as the Greeks did
of old, that athletics, the civilization
of the body, is as important to the
healthy growth of youth as cuItiva-
ton of the mind.
The athletic games and exercises Of
the youth of Great Britain have been
given credit for the great physical
development of the people and for the
success of the country. It was on the
cricket fields of EtOn that England
won her victory at Waterloo, said a
great English statesman. France rec
ognized this fact after Sedan, when
the government undertook to encour-
age the youth of that country in ath-
letic games and exercises. Japan
reached the same conclusion some
years ago, and encouraged athletic
sports with good results, bringing
about physical Improvement Of the
race.
The draft brought out the fact that
there was an unduly large proportion
Of our young men unfit for military
service, and the government has since
sought some way to improve their
physique-it saw in athletics the best
improvement. The Smith educational
bill. now before congress, and which
provides an appropriation of 100000
900 for the education of our youth
makes liberal provision for their ply
steal development by the encourag e-
ment OF athletics.
But while the country Is providing in
this and many other ways for athletics,
congress has struck a blow at it by
levying a tax on all athletic goods,
striking directly and Immediately at
those intended to encourage the boys
to develop themselves physically. 1t is
probable that congress aimed at pro-
fessional athletics, but 1t hit the
American boy.
The tax raised the cost of balls,
bats and other paraphernalia used in
athletics, and will have otherwise bad
effects. 1t is not a revenue measure,
and will produce little money for the
government. Under the circumstances
and the unfavorable effect it will have
on athletics, on games and sports
something to be encouraged rather
than discoura ged-and on the physi-
cal development of our youth, it would
seem wise for congress to accept the
advice of the press and repeal or
amend the present tax provision so
that it will not prevent or discourage
the boys-and girls, too-from exer-