The Committee on Relief, to whom was referred the
application of Mr. A. P. Smith to be refunded the amount
of Tax paid by him on a horse and wagon, used for the
purpose of carrying Soda Water to his customers,
respectfully report, that a tax is levied by Ordinance
upon every horse and carriage used in the City, there
being no discrimination between those used for business
purposes or pleasure, except when plying for hire, in
which case a license is necessary. That Mr.
Smith's horse and vehicle is as fairly liable to
taxation as the horses and carts used by Bakers to carry
bread to their customers. The Committee,
therefore, recommend that the application be not
granted.
