Year: 1879

Vh0 lyelu RuuCu LAW 0uO SnS


A.iquor Dealers.


[Under the above caption, Col


John NJ. Swisher, bell punch clerk in


the comptroller's Office, has issued Q


circular containing an argument In fa'


vor ofthe observance ofthe ell.punch


law. and apparently directed against


the address issued by the liquor


dealers, convention. We copy below


the more material points Of the circu-


lar.-ED. FREE PREss,]


The tax reports received from the


various counties Of the state, indicate


quite plainly q disposition on the part


Of many of the liquor dealers to set at


defiance. the new law Of taxation en-


acted at the late session Of the legisla.


ture, known as the Bell Punch Law"


Counties which have a larger popula-


ton and use larger number of regis


ters are making returns greatly infe-


rior to the returns made by some thinly


populated counties. This law If right


ly administered would yield annually
a revenue amounting to ono million


of dollars. But the liquor dealers
seem to have made q false estimate Of
the law. and are disposed to band to.
gether in an open resistance and de-
fiance of it. It is the writer's desire
to demonstrate to them and their pat-
rons their error. In the first place
they argue that the law is unconstitu-
tioual-unconst in that it tax
es one class Of dealers beyond their
ability to pay, while dealers in other
products have to pay only a nominal
tax, thus constituting class legislation
to build up one man and pull down
another. It's also argued the Legis-
lature has no authority to compel any
man or set of men to perform the man.
ual labor of turning the crank Of the
Bell punch, and if the government in
sists on furnishing every dealer with
one, it must also furnish q boy to turn
the crank. Now. how can it be called
class legislation, when it taxes every
man alike and leaves it perfectly op-
tional with himself to pay the tax or
not?


AS to the argument concerning the
manual labor of turning The crank, it
would be just as reasonable for bank.
ers to argue the unconstitutionality
Of the law which requires them to per-
form the manual labor of placing two.
cent stamp on every check paid and
cancelling the same just as we'll might
they declare that if the government
will compel the use Of stamps, it must
furnish boy to "lick" and cancel
them. The Bell Punch Law imposes
no manual labor upon any person who
does not seek and pay for the privi-
lege of performing it. Indeed on the
contrary it elevates him to Office by Gre.
ating him a sub collector of taxes. 1t
is folly for him to imagine that he pays
the tax of two cents for every drink
he sells. As we'll might the merchant
imagine that he pays the tariff on every
yard of French or English broad cloth
he sells. II the government increases
the tariff on broadcloth. the merchants
do not form local associations and
state conventions to denounce the law
and abuse the government officers
who are sworn to to see the laws faith
fully executed. They quietly raise
the price of their wares, and the con.
sumers have to pay the tax. If the
do not like it let them stop
wearing broad cloth and put on home
spun" The writer has generally no.
ticed however, that man who is in the
habit of wearing broadcloth does not
like to come down to "homespun,"
but continues to wear broadcloth as
long as he is able, and consequently
the merchants sales and profits are
not decreased.


The liquor dealers claim in their ad-
dress that all they desire is to be
placed upon an equality
with other tradespeople in regard to
taxes. Now the law in reality DIS
in favor Of the LIQUOR
in that it releases them
from the payment Of all county taxes,
"A discrimination not made in favor
of any other dealer. 1t also refunds
out Of the two cents tax leyied on
each drink. the two hundred and ff-
ty dollars tax. paid by the dealer as
guaranty Of good faith. If the dealer
finds that be can not piy the tax lev
led By the government on each drink


II Il r. tsk..ff