Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-08-21
BY BEN MckELWAY.

SO much can happen, conditions may
so change in the course of % years,
that 1t Is difficult to understand why
the District continues to collect reve-
nue. for licenses today on the basis
of law made by Congress in 1902,
when the saloons were in their glory,
when railroad tickets were sold by
"scalpers," when cigarettes were yet
to become universally fashionable and
when cattle dealers in Washington
we're in sufficient number to furnish
respectable showing at the tax of
SIS year each.
1t is difficult to understand why the
changes in customs, life and habits of
the people over a period of % years
have not been recognized in legisla-
tiOn--difficult unless the tedious de-
lay involved in securing municipal
legislation from q Congress busy with
national affairs is taken into consid-
GRAFTON. but that is probably suffi-
cient explanation in itself Four
years ago an effort was made by the
District authorities to secure amenda-
tory legislation concerning licensing
IN the District, but the effort was
1navailing. Congress was too busy
at the time, and has been since, to
take it up.
The situation today has it's ludicrous
side. On the statute books remain the
license tax of $500 for the keepers
OF saloons, when there are none, and
the tax Of $500 a year for a license for
wholesale liquor dealers, a tax which
Is easily escaped by bootlegging. Car
riage and wagon builders in the Dis
trict are still taxed at the rate of $25
year, and there have been none in
town for many years. Those who fol.
lowed the once honorable profession
or building carriages and wagons have
long since kept up with the stride of
progress by dealing in automobiles.
There is still a license of SIS required
from railroad ticket brokers, but the
railroad ticket brokers went out of
business, with some help by legisla-
ton against them at the Capitol many
years ago. Claims agents are subject
to license tax of SIS a year, but the
license against them was knocked out
by court decision on the ground that
IL was indefinite and could not be en-
forced. Builders and contractors were
once subject to a license tax Of $25 a
year, but the wording of this law was
involved, and court decision now
makes only building contractors sub
Ject to the license tax.
When the license law passed July
!, 1902, went into effect, cigars were
probably counted the most luxurious
form Of tobacco, and a license tax was
levied against cigar dealers, the tax
being $12 a year. Today a tobacco
dealer may sell smoking tobacco,
chewing tobacco and cigarettes and
escape the license tax entirely, and
many of them do. While the tax in
cludes dealers in cigars, 1t does not
take into consideration the manufac-
ture of other tobacco products.
X X y X
The law Of 1902 levied a license
tax against confectionery establish
ments," but corporation counsel in
terpreted the law as applying only to
those establishments which manufac.
ture candy. Today there are many con-
tectionery establishments which escape
the license tax because they do not
actually manufacture candy; candy. in
fact, has long ceased to be the article
which identifies confectionery estab-
lishments." and the sale of candy is
a small item compared with the other
commodities handled in confectionery
establishments.
Dealers in new automobiles pay no
license tax, although dealers in second
hand automobiles must buy a license
for dealing in secondhand personal
property. Under a ruling by the Com
missioners some years ago. it was de-
cided that secondhand automobiles &C.
cepted in part payment for new auto.
mobiles do not constitute dealing in
secondhand personal property.
Masseurs who conduct massage es-
Establishments pay a license tax, but