The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1894-03-15


internal revenue the officers in charge
of the collection of the income tax in
stead of the deputy collectors, as pre-
vided iu the Wilson bill. The right Of
appeal against imposition OF unJus
taxes il retained, but the ilnal decision
rests with the commissioner OF lnterna,
revenue and not with the secretary OF
the treasury, as provided IN the mouse
. bill. The order in which banks, trust,
! and insurance companies are taxed Is
somewhat changed, all OF these lnstl,
buttons being included under general
heads instead of separately. The FOL
! lowing new exception to the new TAX
! is inserted:
provided that dividends or inter
ests accruing to the states, counties
and municipalities are dividends inter-
ests accruiug to corporations or asset
ations organized and conducted solely
for charitable, religious or educational
purposes or to any trustee or other
! fiducary, or stocks, shares, funds or
securities held solely for charitable,
religious or educational purposes, or
salaries due to state. county or munich
pal officers, shall not be subject to
such tax or deduction"
In taxing salaries of employees of cor
porations, the house bill makes it the
duty of the corporation to pay the tax
of each employe aad then deduct 1t
from the salaries. The senate bill re-
lieves corporations from becoming the
taxpayers for its employees and com.
pels the latter to make direct payment
to to the collectors as follows:
Said emplOye shall pay thereon,
subject to the exemptions herein pro
vided for, the tax of per cent on the
excess of his salary over $1,000"
The time when returns on income
taxes are made is changed from the
first day of March to the first Mon
day of March
The entire section requiring private
corporations to 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 no
tifying the collector every time their
dividends or profits are divided. The
section making it perjury TO faisify
any proceeding under the income tax
is stricken out.
The changes made in the tariff on
imported wines are not many. On all
spirits and cordials additional provi-
SOS are ordered, declaring in effect that
when imported in bottles and jugs, no
additional duty shall be assessed on
the bottles and jugs. The following
language in the Wilson bill is stricken
out: "All compounds or preparations
of which distilled spirits are coin.
pOnent part of chief value, not speci-
ally provided for in this act, there
shall be levied a duty not less than
that imposed on distilled spirits" In
place of this the following is inserted:
Upon all compounds or preparations
containing alcohol, there shall be lev
led a duty at the rate of 81 so per
proof gallon upon the distilled spirits
therein, in addition to the
duty provided by law upon the other
contained in such COM
pounds or preparations, "
A change is made in the duty on
still wines, including ginger wine or
oil, etc, in casks or packages other
than bottles or jugs, which the Wilson
bill fixed at 30 cents per gallon Oh
everything. The senate committee
the following: "If containing
II per cent or less of absolute alcohol,
ID cents per gallon, and providing that
if any of the articles contain
more than IA per cent of absolute
alcohol, it shall be so cents per gal
lon"
The following provision in the house
bill is stricken out: "Providing that
such still wines in casks shall pay a
higher rate of duty than 100 per cent
advalorem." Ale, porter and beer in
bottles or jugs 30 cents per gallon, but
no separate or additional duty shall
be assessed on the bottles or jugs,
otherwise than in bottles or jugs, 10
cents per gallon; Wilson bill 10 per
cent.
Bycloride and chromate of potash
increased from 20 to 20 per cent. Hy-
iOdide and idioate
Of potash, 10 per cent; Wilson
bill % cents per pound. Nitrate of or
saltpetre, refined, 10 per cent Wilson
bill, l9 cents per pound. Bicarbon
ate Of soda or super carbonate of soda
or salaratus, 30 per cent. Wilson bill,
l-2 cent per pound. Hydrate, or caus.
tic soda, % per cent. Wilson bill, / 1.2
cents per pou.d. Bichromate and
cIlIOlldle Ol SOudi Increased from " 10
% per cent. Sal soda or soda crystals.
~ per cent. Wilson bill, cents per
pound. Soda ash, 20 per cent Will
son bill, Ia cent per pound. Silicate of
soda or other alkaline silicate, 20 per
cent. Wilson bill IA cents per pound |
Tartar, cream of tartar and patent |
.artar reduced from % to 20 per ceut. |
Eartars and lees crystals partly refined, |
reduced from % to 20 per cent
Barley, 80 per cent. Wilson bill %.
Barley malt, 40 per cent, Wilson bill
So. MaCaGOni and vermiCell and all |
'imilar preparations, 20 per cent.
Wilson bill %. Butter and substi-
.utes therefor, 20 per cent. Wilson
Dill 4 cents per pound. Sugarof milk,
cents per pound. Wilson bill 20 per
cent ad valorem.
Hay, 20 cents ad valorem. Wilson
Dill 81 per ton. Honey 20 per cent ad |
valorem. Wilson bill per gallon. |
Hops % per cent ad valorem. Wilson
bill cents per pound Onions 20 per
cent ad valorem, Wilson bill 20 cents
per bushel. Peas, dried, split peas
and peas in cartons, papers or other
small psckag es, 20 per cent. Wilson
Dill 20 and 5 cents per bushel and l
cent per pound. Potatoes so per cent. !
Wilson bill 10 cents per bushel. Cas-