The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1925-06-04
BOOTLEGGING GASOLINE.

We are, generally speaking, in accord with
the main idea advanced by State Treasurer
Levitan, that people who use the beautiful
roads Wisconsin has so generally provided
should not only be willing to pay tax for
their use, but if not willing to do so, should be
made to. We are, however, not so sure as the
state treasurer seems to be, that the law is
quite as broad in the latter particular as it is
asserted to be. It is true as Mr.. Levitan argues,
that the tax is tax on the gasoline used, and
that it ought to be paid quite as much on that
purchased outside the state and used here, as
on that purchased in the state. Theoretically
Mr.. Levitan is undoubtedly right But the prac
tical difficulty is not only that the law does not
so provide, but that if it did provide for such
collections it would be promptly declared un-
constitutional.
1t is undoubtedly true that when citizen of
Wisconsin, having no other business to trans
act except to buy some gasoline, crosses the
state line to buy the gasoline he does it for the
purpose of evading the tax imposed by the
state of Wisconsin. The trouble is that he has
legal right to evade the tax in that manner.
There are many things which people do solely
for the purpose of evading the payment of in
come tax Many people sell six per cent scuri
ties and buy four per cent securities, because
those which yield the smaller return are exmpt
from income tax. 1t is done solely for the pur
pose of evading the tax. But it is not unlaw
full. In fact the federal courts have been call
ed upon many times to determine just such
questions, and they have always said that it
was lawful for any citizen to do any lawful act
for no other purpose than to evade the tax
Surely Mr.. Levitan will not contend that
Wisconsin can prohibit it's citizens from buy
ing gasoline in neighboring states. Nor can he
contend that, having been lawfully bought in
an another state, the state of Wisconsin can
impose tax on it, If it desires to use gaso-
line so purchased as the measure of tax for
the use of it's highways it must provide for
measuring all gasoline coming into the state,
and collect the tax alike from all, whether
residents of Wisconsin or other states This,
undoubtedly it could lawfully do But it has
not done so. It probably will not
We would like to be able to bring ourselves
to aid Mr.. Levitan in his very laudable endeav-
or to secure the revenue from the gasoline tax
which it ought to yield. AS the diplomats say,
when they wish to politely differ from their in
ternational compatriots, we thoroughly agree
in principle. And we more than dislike to dis
agree with our amiable State Treasurer. But,
honestly and just between us, we cannot see
anybody being successfully hailed before the
bar of the criminal courts Of the state, for
bootlegging little gasoline over the border.
Personally we do not find that it is profitable
to use the gasoline it requires to get to the
nearest tax-free point of supply open to us,
But if we lived, say, at Beloit, where there is
tax on one side of the street, and none on the
other we have a notion we would cross the
street.
In the meantime, we will heartily join Mr.
Lavitan in urging upon all our citizens the pa
triotic principle that they can we'll afford to
pay the tax for the benefits they get But, in all
conscience we cannot urge upon them any
! fear of the changing doors Of the county Jail
for that kind of bootlegging. There is bootleg
ging enough for which they ought to go to Jail,
without including gasoline
+ 1t is stated that zero weather failed to
dampen the spirits of the thirsty hordes that
focked across the border to Stake that same
thirst in 275 beer. They couldn't afford to
let it-that was all the spirits they had, to