The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1894-03-09

come by adding the words, From any
source whatever" the tax to apply to
every citizen of the United States and
every person residing therein"
The Senate bill makes collectors of in
ternal revenue officers in charge of the
collection of income tax instead of deputy
collectors, as provided in the Wilson bill.
The right of appeal against the imposition
of unjust taxes is retained. but final de-
cision rests with the Commissioner of
Internal Revenue and not with the Secre-
tary of the Treasury, as provided in the
House bill. The following are a few of
the exceptions to he tax inserted: PRO
vide0 DIVIDENDS or interest accr ulng 10
States counties or mum cipalites, and divi-
dends. interest or annuitieS accrulng to
corporations or associations and OrganlZa-
tions conducted solely for charitable, re-
ligious or educational purposes, or TO any
trustees or other fduciary on stocks.
shares, funds or securities held solely Tor
charitable, religious or educational pur-
poses, or salaries due State, county or mu-
nicipaI officers, shall not be subject to such
tax or deduction.
In taxing the salaries of employees of
corporations the House bill makes it the
duty OF corporations to pay the tax of
each employe and then deduct it from the
salaries. The Senate bill relieves CORPORA
lions from becoming taxpayers for en-
ployes and compels The latter to make
payments to the collector. The time when
the returns Cd income taxes are made is
changed from the first day of March to
the first Monday" of March. The section
making it perjury to falsify any proceed
ing under the income tax is stricken out.
The following language in the Wilson
bill is stricken out: "On all compounds
or preparations of which distilled spirits
are the component part of chief value, not
especially provided for in this act, there
shall be levied duty of not less than tina
which is imposed upon distilled spirits"
In place of this the following is inserted:
Upon all compounds or preparations con-
tanning alcohol there shall be levied a
duty at the rate of 81 so per pro of gallon
upon distilled spirits contained therein in
addition to the duty provided by law upon
other ingredients contained in such CON-
pounds OF preparations"
A change is made in the duty on still
wines. including ginger wine or gi niger
cordial and ,vermoutb, in casks or packages
other than bottles or jugs, which Wilson
fixed at 90 per cent per gallon on every
thing. The Senate committee inserted the
following: IF containing II per cent or
less of absolute alcohol, SO cents per gal
Ion, and, providing any articles contain
more than "A per cent absolute alcohol, it
shall be 30 cents per gallon"
The following provision in the House
bill is stricken out: Provided no such
still wines in casks shall pay higher rate
of duty than 100 per cent ad valorem. Ale,
porter and beer in bottles or jugs, 80 cents
per gallon; but no separate or additional
duty shall be assessed on bottles or jugs
otherwise than in bottles or jugs. 10 cents
per gallon" In the Wilson bill it Is 10 per
cent. The section changing the bonding
period is as follows: That the tax herein
imposed shall be paid by distilers of splr-
its on or before removal from the distilery
or place of storage. except in case of re-
moVal therefrom without payment of the
tax authorized by law, and upon spirits
lawfully deposited 10 any distillery ware
house or other bonded arehouse estab-
lished under the internal revenue laws
within eight years from date Of original
entry for disposition at any distillery ware
house or from the date of original gauge,
except in case OF withdrawal therefrom
without the payment of tax, as author
lied by law"
More changes are made from the Wilson
bill in the next schedule than any other.
They are, in part, as follows: Coloring
for wine, brandy or other liquors reduced
from 80 TO 10 per cent; olive oil changed
from 80 cents per gallon TO % per cent;
barley 80 per cent, in the Wilson bill %;
barley malt 40 per cent, Wilson bill 35.
Butter and substitutes therefor 20 per
cent, in the Wilson bill cents per pound
Hay 90 per ceut ad valorem, in the Will
son bill 81 per ton.
Honey 20 per cent ad valorem, in the
Wilson bill 10 cents per gallon.
Hops 20 per cent ad val0rem, in the Will
son bill 8 cents per pound.
Fish (smoked. dried. sailed. pickled) 10
per cent, in the Wilson bill u of cent
per pound.
Apples. green or ripe. dried, dessicated,
evaporated or prepared in any manner, 90
per cent; in Wilson's bill. free; bananas,
20 per cent; not in the Wilson bill.
Currants. 20 per cent; in the Wilson bill,
10 cents.
Dates, 10 per cent; in the Wilson bill,
free.
Olives. green or prepared, 20 per cent; in
the Wilson bill. free.
Pine apples, 20 per cent; not in the Will
son bill.
Plums, prunes. figs, rasins and other
dried grapes. including Zante currants, 80
per cent; in the Wilson bill, plums and
prunes 20 per cent, Zante currants 10 per
cent. and raisins ~ cents per pound.
Silk partially manufactured and not fur
ther advanced than carded or c0mbed silk,
20 per cent: in the Wilson bill, % per cent;
thrown silk, not further advanced than
singles tram or CANINE sewing silk, twist,
floss and silk threads or yarns of every
description, and spun silk in skeins, cops,
warps. iron beans. % per cent: in the Will
son bill, 20 per cent.
GFurs. dressed on skin, but not made up
into articles. 20 per cent; in Wilson bill TO-
Pearls, 10 per cent; in Wilson bill 10
per cent.
Precious stones of all kinds, cut and not
set. IS per cent, in Wilson bill 30 per cent;
if set, 60 in Wilson bill 50.
The free list is not so much changed as
it was supposed 1t would be, and the alb