The record-union., 1894-03-09


educational purposes, or salaries due
State, county or municipal officers shall
not be subject TO such tax or deduction.
In taxing salaries of employees of corpo-
rations the House bill makes it the duty
OF the corporation TO pay the tax of each
employe and then deduct it from his sal
ary. The Senate bill relieves corpora
| tlons from becoming taxpayers for en-
ployes and compels the latter to make
direct payments to the collector.
The time when returns on income
taxes are to be made is changed from the
first day" of March to the first Mon
day" of March, and the section making
| 1t perjury to falsify any proceeding
under the income tax is stricken out.
The following language III the Wilson
bill is stricken out: "On all compounds
or preparations of which distilled spirits
are component part, the chief value of
which Is not specially provided for in
this Act, there shall be levied duty of
not less that that imposed upon dis
titled spirits" In place of this the fol-
lowing is inserted: Upon all COM
pounds or preparations containing alco-
hol there shall be levied duty at the
rate OF 81 50 proof gallDn upon the dis
titled spirits contained therein, in addi-
ton to the duty provided by law upon
other ingredients contained in such COM
pounds or preparations"
\ change was 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 fixes at so per cent.
per gallon on everything. The Senate
| committee inserted the following. "If
containing If per cent. or less of absolute
! alcohol, 50 cents per gallon, and provid-
| ing that in any articles which contain
more than IA per cent. absolute alcohol it
shall be 90 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 of duty than 100 per cent. ad valorem.
! Ale, porter and beer in bottles or jugs, 80
cents per gallon, but no separate or ad-
ditional 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 cents per gallon.
The section changing the bonding pc
riod is as follows: THAT the tax herein
imposed shall be paid by the dstiller of
| spirits on or before its removal from the
distillery or place of storage, except in
cases of removal therefrom without pay
ment of the tax authorized by law, and
| upon spirits lawfully deposited in any
distillerY warehouse or other bonded
warehouse established under the internal
revenue laws, within eight years OF the
original entry for deposit at any distillery
warehouse, or from the date of original
gauge, except in case of withdrawal
therefrom without payment of tax as
authorized by law"
More changes were made from the Will
son bill in the next schedule than in any
other. They are, in part, as follows:
ColOring for wine, brandy or other
| liquors, reduced from 10 to 30 per cent;
olive oil, changed from 35 cents per gal
lon TO % per cent; barley, 80 per cent,
| Wilson BILL %; barley malt, 40 per cent,
| Wilson bill, 30: butter and substitutes
! therefor, 20 per cent, Wilson bill, cents
per pound; hay, 20 per cent ad valorem,
| Wilson bill, 81 per ton; honey, 20 per
cent. ad valorem, Wilson bill, 10 cents
per gallon; hops, 20 per cent. ad vaiorem,
Wilson bill, s cents per pound; fish,
smoked, dried, salted and picked, Is per
cent, Wilson bill, cent per pound;
apples, green or ripe, dried, desscated,
evapOrated or prepared in any manner,
20 per cent, Wilson bill, free; bananas,
/ 20 per cent, not in the Wilson bill; cur
rants, 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
the Wilson bill; plums, prunes, figs,
raisins and other dried grapes. including
Zante currants, 80 per cent, Wilson bill,
plums and prunes, 20 per cent Zante
CurrdnlS, 1U p6I CGIlt. aHu Ia Genus
per pound.
Silk partially manufactured and not
further advanced than carded or combed
silk, 20 per cent, Wilson bill 25; thrown
silk, not more advanced than singles,
tram or CANINE swing silk list, floss and
silk threads or yarns of every descrip-
ton and spun silk in skeins, cops, warps.
iron beams, % per cent, Wilson bill 20;
furs dressed on skin but not made up
irofO artia al n.
pearls, 10 per cent, Wilson bill 10;
precious stones Of all kinds, cut not set,
Is per cent, Wilson bill 80; if set 80, Will
son bill 30.
The free list is not so much changed as
it was supposed it would be, and abstrac-
tions from it are far more numerous than
additions. The date when the free list
shall go into effect is changed from June
l, 1894, to June 80, 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 char
suitable for use in decoloriZing sugar.
Bituminous coal. shale coal, slack and
coke are transferred to the dutiable list,
| leaving anthracite on the free list.
There is a touch of reciprocity in the
proviso attached to the paragraph admit
ing agricultural implements free, the
proviso being to the effect that all articles
mentioned in the paragraph when i'm
ported from any country which lays an
import duty on like articles coming from
the United States, shall be subject to the
duties existing prior to the passage of this
Act"
The administrative feature of the bill is
substantially Identical with that of the
House bill. The exception in the Wilson
bill as to personal effects not subject to
duty, is enlarged to read: And personal
and household effects specifically enumer-
ated in the new list Of this Act"
The sections covering the tax on spirits
are new throughout. The main section
OF the Senate bill is as follows, THAT on
and after the first day of the second cal
| endar month after the passage or this Act
there shall be levied and collected on all
distilled spirits in bond at that time or
! that have been or that may be then or
| thereafter produced in the United States
on which the tax is not paid before that
day, a tax of 81 10 on each proof gallon,
or wine gallon when below proof. and a
proportionate tax at a like rate on all
| fractional parts of such proof or wine
gallon; provided that in computing the
tax on any package of spirits all frac-
| tional parts of gallon less than one-tenth
| shall be excluded"
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THE STORY DENIED.