The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1898-06-22
POLITICIANS DANCE.
The People Pay for the Music c-Nhat
the War Taxes Are.

the War Taxes are.
War taxes are novel to the present
generation in the United States, and
the mere list of those imposed by the
new war-revenue bill makes an inter-
esting document. We present here
with a careful abstract of the text of
the bill, which is entitled can act to
provide ways :nd means to meet war
expenditures and for other purposes, }"
and which becomes the law of the
land until repealed by Congress. The
act takes effect on the day next sue
ceeding the date of its passage, ez-
cept as otherwise specially provided
for.
Liquor Iaxes.--A tax of 81 on all
beer, lager beer, ale, porter and other
similar fermented liquors brewed or
manufactured, sold or stored in ware
house or removed for consumption or
sale, for every barrel containing not
more than 81 gallons; and at like
rate for any other quantity or frac-
tional part OF barrel, with a discount
OF ID per cent. on all sales by col
lectors to brewers of the stamps pro-
vided for the payment Of the tax. An
additional proviso was added, as fol-
lows, by the conference: THAT the
additional tax imposed in this section
on all fermented liquors stored in
warehouses, to which stamp had
been affixed, shall be assessed and
collected in the manner now provided
by law for the collection of taxes not
paid by stamps.
Special Taxes (from July D.-l.
Bankers employing a capital not ex-
ceeding $4,000, $50; employing a
capital exceeding $4,000, for every
additional $1,000, s., surplus inclad-
ed in capital. The amount OF such
annual tax to be computed on the ba-
sis of the capital and surplus for the
preceding fiscal year. Savings banks
having no capital stock, and whose
business is confined to receiving de-
posts and loaning or investing the
same for the benefit of their deposit
ors, and which do no other business
of banking, are not subject to this
tax.
2. Brokers, $50, but any person
having paid the special tax as bank
er shall not be required to pay the
special tax as a broker.
8. PawDbrokers, $40.
4. Commercial brokers, $40.
5. Custom-house brokers, $40.
6. Proprietors of theaters, muse
ums and concert halls in cities Of
more than $4,000 population, slOO.
This does not include halls rented or
used occasionally for concerts or the
atrical representations.
7. Circuses, 500. No special tax
paid in one State is to exempt exhl-
bitions from tax in another State, but
one special is to be imposed for exhi-
bition within any one State.
S. Proprietors or agents Of all other
public exhibitions OF shows for mon
ey, not enumerated here, SO.
8. Bowling alleys and billiard
rooms, $5 for each alley or table.
Tobacco, Cigars, Cigarettes and
Snuff.-In lieu of the tax now I'M
posed by law, tax of II cents
pound npon all manufactured tobacco
and snuff, sold or removed for sale;
upon cigars and cigarettes manufac-
tured and sold, or removed for sale,
the following taxes to be paid BY the
manufacturer: $500 a thousand on
cigars weighing more than three
pounds per 1000; 81 a pound on cl-
sars weighing not more than three
pounds a, 1000; $3.50 a thousand on
cigarettes weighing more than three
pounds a 1000, and $50 1000 on
cigarettes weighing not more than
three pounds 1000 The compro-
mise proviso in regard to the taxation
of the stock on hand provides that
stamps Cancelled subsequent to April
| Il shall entitle the seller to q reduc-
ton of one half the difference between
the old and new rate And dealers
having on hand less than 1000 pounds
OF manufactured tobacco and 10000
cigars or cigarettes on the day sue
ceeding the date Of the passage Of
the bill are relieved from the necessity
of making returns, and thus relieved
from the necessity OF paying the
tax"
Tobacco-Dealers and .Manufactur-
ers (from July D.-Dealers in leaf
tobacco whose annual sales do not
exceed $4,000 pounds, each Sc. Those
whose anoual sales exceed $4,000 and
not 100000, $l2; and if their an
nual sales exceed 100000 pounds,
S24. Dealers in other tobacco whose
annual sales exceed $4,000 pounds,
Sl2. Those selling their own pro-
ducts at the place OF manufacture are
exempted from this tax. Msnufac-
lures of tobacco whose annual sales
do not exceed $4,000 pounds, Sc
Manufacturers whose sales exceed
$4,000 and not 100000 pounds, Sl2;;
manufacturers whose sales exceed
100000 pounds, S24. Manufacturers
of cigars whose annual ssles Go not
exceed 100000 cigars, Sc; manufac-
turers whose sales exceed 100000
and not 100000 cigars So. Manu-
facturers whose sales exceed 100000
cigars, s24. Any person who carries
on the business on which special tax
es are imposed by this act without
having paid the special tax is made
guilty OF misdemeanor, the penalty
being fine from slO0 to $500, or
io,nrisonmeut for not more than six