Salt Lake Tribune | 1906-12-28 | Page 4 | Why Not a Special Tax

WHY NOT A SPECIAL TAX? Justice Diehl having decided that the operatioti of slot machines is not gambling, if the awards arc taken in trade, why would it not bo a good idea for tho Council to lay a specific tax upon such machines? The merchants pay license, and if a slot machine paying in goods is a merchant, as the decision would indicate, indi-cate, though a special sort of merchant, then it might properly come under the general rule that requires the payment of a merchants' tax, though its special character as a merchant may well require a special rate of tax. If operating the slot machines were gambling, then of course it would be out of the question to think of licensing licens-ing them. But as it is not gambling, it. must, be, when goods aro the form of payment, a legitimate form of trade. As such, it is clearl' taxable. And tho propriety of taxing this form of business must bo conceded by all students stu-dents of administration policies, and should be promptly taken advantage of by the taxing power. We do not hero enter upon any argument argu-ment with respect to the decision referred, re-ferred, to. either in support or opposition. oppo-sition. We take the decision just ns it is, and urge that it should bo accepted ac-cepted as binding, and a proper-sized tax imposed without delay on these business machines.