The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1894-03-09

appeal against the imposition OF UNJUST
taxes is retained, but the final decis-
ion rests with the commissioner OF IN
ternal revenue and not with the secre-
tary of the treasury as provided in the
House bill The following exceptions
to the tax are inserted: provided that
dividends or interest accruing in states,
counties, or municipalities, and dlyi-
dends, interest or annuItas acruing in
corpora tons or associations organized
and conducted solely for charitable, re-
ligious or educational purposes, or to
any trustees or other judiciary on
stocks, shares, funds or securities
held solely for charitable, religious or
educational purposes, or salaries due
state, county, or municipal officers.
shall not be subject to such a tax or
deduction
In taxing the salaries Of employees
of corporations, the House bill makes
it the duty Of the corporation to pay
the tax of each employee and then ae-
duct it from their salaries. The Sen
ate bill relieves the corporations from
becoming the taxpayers for the en-
ployeS, and conpels the latter to make
direct payments to the collectors. The
time when the returns ON income taxes
is made is changed from the first day
of March to the first Monday Of March.
The section making 1t perjury TO fall
Islty any proceeding under the income
tax is stricken out. The fol-
lowing language in the Wilson
compounds or preparations in which
distilled spirits is a component part,
and the chief value is not specially
provided for in this act, there shall be
levied a duty of not less than that i'm
posed upon distilled spirits In the
place Of this the following is inserted:
Upon all compounds or preparations
. oil l,,1 Oh, H.. !
duty at the rate of $3.50 per proof
gallon on distilled spirits contained in
addition to the duty provided by law
upon the other ingredients contained
in such compounds or preparations
A change is made in the duty on
still wines, including ginger wine or
ginger cordial and Vermouth in casks
or packages other than bottles or jugs,
which the Wilson bill fixed at so per
cent per gallon on everything, the
Senate committee inserted the follow
ing:
IF containing II per cent. or less of
absolute alcohol 80 cents per gallon,
and providing that any article contains
more than IA per cent. absolute alco-
hol 1t shall be so cents per gallon"
The following provision in the House
bill is stricken out: provided, that
no such still wines in casks shall pay
higher rate duty than 100 per cent ad
valorem. Ale, beer and porter in bot
ties or jugs, 30 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. The Wilson bin IS
10 per cent. The section changing the
bonding period is as follows: THAT
the tax herein imposed shall be paid
by the distiller of spirits on or before
the removal from the distillery or place
of storage except in the case of re-
moval therefrom. without the payment
of the tax authorized by law and upon
the spirits lawfully deposited in a.
distillery, warehouse or other bonded
warehouse established under the in
ternal revenue laws within eight years
from the date of the original entry for
deposition at any distillery, warehouse,
or from the date of the original gauge
except in case of withdrawal there
from without the payment of tax as
authorized by law" More changes are
made from the Wilson bill in the next
schedule than in any other. They are
in part as follows:
Coloring for wine, brandy or other
liquors is reduced from 80 to 80 per
cent.
Olive oil is changed from So cents
per gallon to 25 per cent
Barley. 80 per cent; Wilson bill 25.
Barley malt. 40 per cent; Wilson bill
S.
Butter and substitutes therefor, 20
per cent; Wilson bill, 4 cents per
pound.
Hay. 20 per cent. ad valorem; Wilson,
81 per ton.
Honey, 20 per cent. ad valorem; Will
son, 10 cents per gallon.
Hops, 20 per cent. ad valorem; Wilson,
8 cents per pound.
Fish. smoked, dried, sailed, or pick
led Is per cent; Wilson, q cents per
pound.
Apples. green or ripe, dried, dessi-
Gated, evaporated or prepared in any
manner, 20 per cent; Wilson bill, free
Bananas, 20 per cent; not in Wilson
bill.
Playing cards. cents a pack; Will
son bill, 20 cents.
Currants, 20 per cent; Wilson bill, 10.
Dates, 10 per cent; Wilson bill, free.
Olives. green or prepared, 20 per cent;
Wilson bill, free.
Pineapples, 20 per cent: not in Will
son bill.
Plums, prunes, figs, raisins and other
dried grapes, including Zante- currants,
80 per cent; Wilson bill, plums and
prunes 20 per cent, Zante currants, 10
per cent, and raisins IL cents per
pound.
silk partially manufactured, and not
further advanced than carded or
combed silk, 20 per cent; Wilson bill,
Is.
Thrown silk not more advanced than
single stran, or Canine sewing silk,
twist floss and silk threads or yarns of
every description and spun silk in
skeins. warp or on beams, 25 per cent;
Wilson bill, 20.
Furs. dressed on skin but not made
UP into articles, 20 per cent; Wilson 10.
Pearls, 10 per cent; Wilson 10 per
cent.
Precious stones of all kinds, cut but
not set, Is per cent; Wilson 80 per
cent; If set, 80; Wilson, 80.
The free list is not so much changed
as it was supposed it would be, and
the distractions from it are far more
numerous than the additions.
The date when the free list shall go
into effect is changed from June l, 1894,
to June so, 1894.
Apples of all kinds stricken from the
free list and placed on the dutiable
list as are also beef, mutton and pork,
and bone char, suitable for use in de-
oderizing sugar Bituminous coal,
shale coal, slack and coke are trans
ferred 20 the dutiable list, leaving an
tracite on the free list
Diamonds and other precious stones,
rough or uncut are added to the free
list
Iron ore and sugar are moved to
the dutiable list.
There is a touch of reciprocity in
the proviso attached to the paragraph
admitting agricultural implements
free, the proviso being to the effect
that all articles mentioned in the para
graph when imported from any coun-
try which lays an import .luty on like
articles coming from the United States
shall be subject to the dilrias existing
prior to the passage of this act"
The administrative features of the
bill are substantially identical with
those Of the House bill