The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1894-03-14

N%--s-A ICg a NANs VI 1910 "a 80
lon"
No other changes are made.
Earthenware aud Glassware.
Plain brick is increased from 20 to 25
per cent Undecorated china, porcelain
and crockery are increased from 50 to 40
per cent, and decorated china, porcelain,
ornaments, etc, increased from 40 10 40
per cent. Plain green and colored, mold
ed or pressed. and flint and lime glass
ware, including bottles. walls, demijohns
and carboys covered or uncovered,
whether filled or untitled, and whether
their contents ne dutiable or free. not
specially provided for in this act. 20 per
cent ad valorem; Wilson bill. 80 per cent.
All articles of glass. cut. engraved,
painted. colored, printed. stained. deco
rated, stlvered or gilded. not including
plate glass, silvered or looking-glass
plates, 40 per cent. ad valorem. Wilson
bill. 80 per cent.
All glass bottles, decanters or other
vessels or articles of glass. when cut
engraved painted. colored. printed.
stained, etched or otherwise ornamented
or decorated, except such as have ground
hecks ana shoppers only, not especially
provided for in this act, including porce-
cram or opal glassware. 40 per cent. ad
valorem; Wilson bill, So per cent
Unpublished, cylinder. crown and COM
mon window glass, not exceeding Is by
= inches square, rs cents a pound !;
wilson bill per cent. Above that and
not exceeding "A by 30 inches square, III
cents pound; Wilson bill, rs cents. All
above that rs cents a pound: Wilson
Dill, IL cents. In the stone schedule the
only change is to change grindstones
from Sl-I5 a ton to 10 per cent ad
valOrem.
Roofing states are increased from 10 to
20 per cent. ad valorem.
Internal Revenue Changes.
The senate bill changes the Wilson bill
rates on cigars and cigarettes. The
Wilson bill provided that from and after
July 1, 1894. there shall be collected an
internal revenue tax on all cigarettes
wrapped in paper weighing not more
than three pounds 4 thousand manu-
featured for sale or offered for sale in
the United States Of 81 per 1000.
This section is changed in the senate
bill TO read as follows
That from and after July 1. 1894. there
shall be collected an internal revenue
tax on cigars of all descriptions, includ-
ing cigarettes. weighing more than three
pounds per 1000, made of tobacco or any
substitute thereof, s. per 1000; on cigar
cites, wrapped in paper weighing not
more than three pounds per Loco, manu-
featured, for sale or offered for sale in
the United States, 81 per 1000; on Gig
arettes wrapped in tobacco. weighing
less than three pounds per 1000. 80 cents
for 1000"
The income tax retains the rate Of ,
per cent. on the amount of income over
$4,000. as prescribed, by adding to rents.
profits, salaries. etc. the words, cor from
any source whatever" The persons TO
whom the tax applies are every citi-
zen Of the United States and every per-
son residing therein"
The senate bill makes the collectors
OF internal revenue the officers in charge
of the collection of income taxes instead
OF the deputy collectors. as provided in
the Wilson bill. The right of appeal
against imposition Of unjust taxes is re-
tanned, but the final decision rests with
the commissioner of internal revenue
and not with the secretary OF the treas
ury as provided in the house bill. The
order in which banks and trust compan-
les are taxed is somewhat changed, all
Of these institutions being included I'M
der general heads instead of separately
The following new exception To the tax
is inserted.
Provided, That dividends or interest
accruing 10 states. counties or munich
paltJes, and dividends. interest or an
nuiueS aCCruing 10 corporations or as
sOciatiOns organized and conducted sole
purposes, or To any trustee or other
fduciary, on stocks, shares. funds or
securities held solely for charitable, re-
hgious or educational purposes. or sal
aries due To state. county or municipal
officers shall not be subject TO such tax
or deduction
In taxing salaries of employees of cor
pOrations the house bill makes IL the
duty of the corporation 10 pay the tax
Of each einploye and then deduct it from
their salaries. The senate bill relieves
corporations from becoming the tax
payers for its employees and compels the
latter to make direct payment To the col
leCtors as follows: said employe shall
pay thereon. subject 10 the exemptions
herein provided for. the tax of > per cent
on the excess of his salary over 81 600 -
The time when returns on income
taxes are made IS changed from the first
day Of March to the first Monday
of March
The entire section requiring private
corporations TO notify revenue collectors
Of all dividends profits. etc, declared. is
stricken out This does not relieve the
corporations from the tax. but does away
with the burden Of notifying the collec-
tor every time dividends or profits are
divided. This section making it perjury
TO falSify any proceeding under the in
come tax is stricken out.
The changes made in the tariff on i'm
ported wines are not many. On all
spirits and cOrdisls additional provisos
are ordered declaring in effect that when
imported in bottle and jugs no addition
al duty shall be assessed on the bottles
and jugs. The following language in the
Wilson bill is stricken out: "AH COM
pounds or preparations of which dis
titled spirits are a component part of
chief value, not especially provided for
in this act. there shall be levied duty
not less than that imposed upon distilled
spirits
In place of this the following is in
serted:
Upon all compounds or preparations
containing alcohol there shall be levied