Alma record. (Alma, Mich.) 1878-1928, 1894-03-16

All glass bottles, decanters or other vessels.
or articles Of glass when cut, engraved,
painted. colored. printed, stained, etched or
otherwise ornamentod or decorated, except
such as have ground necks and shoppers only.
not especially provided for In this act, includ-
ing porcelain or opal glassware. 90 per cent al
valorem- (Wilson bill, 30 per cent?
Unpoli shed cylinder, crown and common
window glass, not exceeding 10 by "a inches.
square. lis cents per pound Wilson bill cent?.
Above that and not exceeding "a by 20 Inches
square, Ia cents per pound Wilson bill Ia
cents) Above that and not exceeding "a by 80
inches square, ~, cents per pound Wilson bill.
In cents). All above that y cents per pound.
(Wilson bill. ln)
In the stone schedule the only change is that
OF grindstones from ST. rs per ton TO 10 per cent
I'D valorem Roofing states increased from 10
TO 20 per cent ad valorem
Income Tax Remains.
The Income tax section retains the rate OF 9
per cent on the amount OF income over $4,000,
as prescribed In the Wilson bill. The classes
OF income are broadened by adding 10 rents,
profits, salaries, etc the words ''or from any
source whatever" The persons 70 whom the
tax applies are: Every citizen of the United
States and every person residing therein"
Banks, Trusts and Insurance Companies.
The order In which banks, trusts and insur-
ance companies are taxed is somewhat
cluded under general heads instead OF seper-
ately.
In taxing salaries OF employees OF corpora
lions the house bill makes II the duty OF the
corporations 10 pay she tax OF their employees
and then deduct IL from their salaries. The
senate bill relieves corporations from becom-
ing the taxpayers for its employees and COM
pels the latter 10 Lake direct payments 10 the
collector.
The time when returns on income taxes are
made is changed from the first 'day" OF March
70 the first Monday" OF March
The entire section requiring private corpora
tons TO notify revenue collectors OF all divi-
dends, profits. etc, declared is stricken out
This does not relieve the corposations from the
tax, but does away with the burden OF notify
ing the collector every time dividends or profits
are divided.
Cards and Cigarettes.
II makes o tax OF ? cents on every pack Of
playing cards. similar TO the provisions in the
Wilson bill; a tax on all tobacco, cigars and
cigarettes weighing over three pounds per 1000
IS per 1000 Paper cigarettes weighing less
than three pounds per 1000 pay Il per 900
nnd Of those wrapped In tobacco 30 ceuts per
l,U00
Whisky Tax Increased.
The sections governing the tax on spirits are
new throughout and are substitute for the
house section stricken out a tariff Of :i.l0 is
imposed and the bonded period is extended
from three TO eight years
Collectors of internal revenue are made the
officers in charge OF the collection OF income
taxes ms tead Of the deputy collectors as pro-
vided In the Wilson Sill. The right OF appeal
against imposition OF unjust taxes is retained,
but the final decision rests with the secretary
OF the treasury, as provided IN the house bill
Changes in the Free List.
The free list is not so much changed as had
been supposed ii would be, and the articles
taken from 1t 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 30, 1894 Apples of all kinds are stricken
from the free list and placed on the dutiable
list as are also beef, mutton and
pork and bone charcoal, suitable for use In
decolorlzing sugar Bitumnous coal. shale
coal slack and coke are transferred 10 the
dutiable list leaving anthracite coal on
the free list Cocoa fiber is made dutiablc
Diamonds and other precious stones Tough
or uncut are added 10 the free list Floor
mating is made dutiabie Dates cocoanuts
Brazil nuts and peanuts are also taken from
the free list Cod oil is made free OF duty. Iron
ore is taken from the free list and also olives
and orchids, azaleas and palms and other
plants used for forcing under glass for
cut flowers, Double twisted silk or
silk advanced in manufacturing any way is 10
pay duty. Sugars are 10 be moved TO the
dutiable list There is u touch of reciprocity in
d proviso attached 10 the paragraph admitting
plows, harrows, haryesters and other agrcult
ural implements free, the proviso being 10 the
effect that all the articles mentioned In this
paragraph when imported from any country
which lays an import duty on like articles COM
Tag from the United States shall be subject TO
tAe duties existing prior 10 the passage Of this
net