Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1894-03-09

sugar bounty is left intact and the fol-
lowing provision is inserted; All sugars,
tank bottoms. syrups Of cane juice, or
of beet juice, maIada, concentrated
malada, concrete and concentrated mo-
lasses testing by the polariscOpe not
above so degrees, shall pay duty or /
cent per pound for every additional de-
gree or fraction of degree above so
and not above so degrees shown
by the polar.scope test shall
pay One-One hundredth OF a
cent per pound additional; and
above 90 and not above 96 degrees for
every additional degree or fraction OF a
degree shown by the polariScOpe test
shall pay a duty of tw0-one hundredths
TO o cent per pound additional; and
above 96 degrees by pOlariscope test
shall pay q duty OF two cents per gal
Ion. Molasses testing above 56 degrees
sbali pay duty of four cents per gallon.
No other changes are made.
The earthernWare and glassware
schedule provides: Plain brick increas-
ed FROM 90 20 25 per cent Undecorated
china, porcelain and crockery increased
from 50 20 40 per cent, and decorated
china, hne porcelain, ornaments, ETC.,
decorated. increased from 40 90 - per
cent Plain green aad coIOred nodded
or pressed and flint and lime glassware,
including bottles, vials, demijOnns and
carb0ys covered or uncovered whether
filled or untitled, and whether their con-
tents be dutiab.e or free, not specially
provided for in this act, 40 per cent ad
val0rem. Wilson bin so per cent?.
AN articles OF glass, cut
engRved, painted, cOiOred, print
ed, stained, decorated, Silvered, or
goded, not uding plate glass silver
ed or looking glass plates, 40 per cent
ad va.orem. (Wi,sOn bin So per cent?
an glass bottles, decauters or other
vessels or articles of glass, when cut
engraved COlOred, printed, stained, ETC.,
or otherwise Ornameuted or decorated,
except such as have ground Recks aud
shoppers only. not specially provided for
in this act, including porcelain or opal
glass ware, 40 per cent. al valorem.
Wilson bin 35 per cent? UnpoIlShed
cylinder, crown and common window
glass not exceeding is by 81 inches
square, is cents per pound. (Wilson
bin 1 cent? Above that and not ex-
ceeding "a by 30 inches square, IL
cents per pound. Wilson biil IS cents ,
Above that and not exceeding 24 by 36
inches square, Is cents per pound.
Wilson bill rs CentS.) All above that
I5< cents per pound. (WiIson bill IL
cents.)
In the stone schedule, the only change
IS % change gr.ndstOne from Sl.75 per
tor 90 10 90 90 per cent. ad Valorem.
The income tax retains the rate OF
two per cent on the amount Of income
over 81, 1000, as prescribed in the Wilson
bill. The classes OF incomes are
broadened by adding TO rents, profits,
salaries, etc, the words, ''Or from any
source whatever" Persons 20 whom
the tax applies are every citizen Of
the United States and every person re-
siding therein.
The Senate bin makes the collectors
OF internal revenue the officers in charge
OF the collection of income taxes in
stead of the deputy collectors as pro-
vided in the Wilson bin. The right OF
appeal against the imposition Of unjust
taxes is retained. but the final decision
rests with the Commissioner OF Internal
Revenue aud not with the Secretary of
Treasury as provided in the House bill.
The order % which banks, trusts and
insurance comanies are TO be taxed is
somewhat changed. an of these insti-
tuti0ns being included under general
heads instead Of separately. The fol-
lowing new addition TO the tax is in
serted:
provided that dividends or interest
accruing % States, counties or muni-
ciDalities, and dividends, interest or
annu.ties accrujng 20 corporations or
associations organized and conducted
solely for charitable, religious or educa-
tioual purposes, or 20 any trustee or
other 6duciary-0n stocks, shares, funds
or securities held solely for charitable,
religious OF educational purposes, or
salaries due Co the State, county or
municipal officers, shall not be su0,eC
Co such tax or deduction"
In taxing salaries Of employees OF cor
poratious, the House bin makes it the
duty of the corporation TO pay the tax
of each emp.Oye aud then deduct 10
from their salaries. The Senate bin re-
lieves corporations from becoming the
taxpayers for its employees and cOmpels
the latter 90 make direct payments to
the collector.
The entire section. requiring private
corporations 90 notify revenue collec-
tors of all dividends, profits, etc, de-
clared, IS stricken out This does not
relieve the corporations from the tax,
but does away with the burden OF nOti-
iying She collector every time dividends
or profits are divided.
This section making it perjury to fall
sify any proceeding under the income
tax is stricken out.
The sections covering the tax on spir-
it's are new throughout and are a sub
sttute for the House sections struck
out. The main section OF the Senate
bin is as follows; That on aud after
the first day OF the second calendar
month after the passage of this act
there shall be levied and collected on
an distilled spirits 10 bond az that time,
or that have been or that may be then,
or thereafter produced iu the United
States on which the tax is not paid be-
fore that day 8 tax Of Sl.1O on each
proof gallon when below proof aud a
proDorti0nate tax at like rate on all
fractional parts of such proof or wine
gallon, provided, that in computing she
tax on any package OF spirits all frac-
ti0nal parts of a gallon, less than one-
tenth shall be excluded"
The changes made in the tariff on
imported vines are not many. The
following language in the Wilson bill is
stricken out: All compounds or pre-
paratons Of which distilled spirits are a
component part OF chief value, not
specially provided for in this act, there