Year: 1878

Inc MOHetL Oell punch plau Is LOW ociOre
the Legislatures of at least four States-New
York, Louisiana, Kentucky, and Pennsylva-
nia-for serious consideration, and in two OF
these States it has passed the proper commit
tees with favorable report. 1t is, therefore,
an important question whether it promises
any good result, and 20 this end an explana-
ton of the method is timely. The fhiladel-
phia Times gives the following account:


Dr. Moffett, an experienced legislator, who
has given his name to the system, devoted
much thought to the problem of securing a
revenue for the State from the liquor traffic
without violating the provisions of the Vir-
GINA Constitution which prohibits the direct
taxation of any property except real estate,
and without imposing license tax so high
that it would give few dealers a monopoly
of the trade owing to the inability OF men OF
small means to meet it. At last he struck
upon the thought of catching real tax at the
point of consumption, under the excise law.
The method involved was simply the pay
ment by the Cealer to the State of certain
percentage on each drink sold; in other words,
the license law was so framed that the dealer
was to pay so much for the privilege of sell
ing and so much additional for each drink
sold, leaving him the easy resource OF collect
ing the supplementary tax from consumers by
raising the price of drinks. This supplement-
ary tax therefore touched the liquor at the
point of consumption and was in realty to be
paid by the consumer But how to collect it
was another vexed problem. The solution
flashed across the mind of DR.. Moffett, while
passing through a turnstile of gate at the
Centennial Exhibition on observing the sys-
ten of registering admissions. The services
of mechanic were enlisted to apply the prin-
ciple to the callection of taxes, and the result
is seen in the Moffett bell punch register. 1t
is little like the bell-punch used by the street
railway companies as a check upon conduc-
tors, but is box, not unlike French clock,
containing six open dials, each the size of
nickel half-dime. An indicator travelling on
the face of dial, responding to the touch of
a crank at the back, marks the number of
drinks sold, up to 100000. Whenever
bartender receives pay for a drink he pulls
the crank, which registers the number of the
drink and gives notice of the fact by the tink
ling Of bell. The register is always visible
and audible, and, under penalty of fine and
Imprisonment and through fear of spies, the
dealer is impelled to.obey the law. Every
bartender is equipped with two registers, one
for alcoholic and the other for fnalt drinks.
In Virginia the State receives q cents for
every alcoholic drink and a half cent for each
malt drink that is sold. The House Commit
tee of Ways and Means at Harrisburg pro-
poses lower rate, cent in the first case and
half cent in the other.


The scheme thus outlined was at first op
posed by three classes-the liquor dealers,
who feared decline in trade; the liquor con-
sumers who anticipated rise in the price of
drinks, and few heard headed temperance
folks, who objected on general principles to
further governmental recognition of the OBJ
noxious traffic. There were also those who
urged the unconstitutionality of the measure.
But In less than year the bell-punch register
has fought its way through the courts and
become a popular method of taxation. During
the late session of the Virginia Legislature
bill TO restore the old system fell still-born,
without call of the yeas and nays. The
dealer finds that the bell-punch has put an
end to the credit system and insures honesty
on the part of employees, and the average citi-
zen is fully reconciled to the change by the
fact that it brings the State a yearly revenue
of over 5000, 900, drawn almost entirely from
a class for WHOM the State has always been
subjected to expense, without any remunera-
tion in kind. Many man thus contributes
to the support of the Government who never
before paid cent in taxes, having been on
the contrary, perhaps, direct charge upon
the State, as prisoner for either drukenness
or crime"