The Chanute times. [volume] (Chanute, Kan.) 1897-1913, 1898-12-16
WAR TAX LAW CHANGES.
Commissioner Scott Suggests Many
Amendments Be Made.
WANTS ANTIQUITIES REMOVED
Would Not Impose Tax on Brokers'
Memoranda-Urges That 1t Be Clearly
Stated Who Shall Pay the Tax on
kilograms and Bills of LadIng.

Dingley of the ways and means COM
mittee has received letter from the
commissioner of internal revenue, N.
B. Scott, recommending a number of
amendments to the act of June 10,
1898, known as the war revenue act.
The recommendations cover changes
of an administrative character under
schedules A and B, also for the month.
ly payment of excise taxes on sugar
refineries and for penalty for failing
to stamp parlor car tickets. Further
provisions are suggested as to the eX-
aminations by internal revenue Off
GERS of articles subject to internal rev.
enue taxes.
The following are some of the pro-
posed amendments:
In paragraph 1, section 2, relative to
bankers, insert in the proper place the
following: Undivided profits shall
be considered as surplus in estimating
the tax due from other banks; pro-
vided, that the word capital shall not
be understood to mean money bor-
rowed or received from time to time as
deposits in the usual course of business
from any person not partner of, nor
interested in the bank, association or
firm"
Paragraph 4, section 2, relative to
commercial brokers'" The supreme
court held, in the case of Slack VS..
Tucker, 90 Wall 321, that persons who
receive into tqeir possession any goods
or merchandise and sell them on COM
mission, cannot be regarded as COM
mercial brokers.
This relieves many persons who
would otherwise be liable. There is no
tax imposed on the commission mer-
chants, auctioneers or real estate
agents or brokers. There seems no
special reason for singing out com
mercial brokers and requiring a special
tax for them, especially as the tax
falls. in the main, on a poorer class Of
people. l recommend. therefore, that
the tax on commercial brokers be re-
pealed, or that other classes of bust
ness, such as commission merchants
and real estate agents, be also required
to pay special tax.
Paragraph 3, of section 2-Lectures,
whether illustrated by stereopticon or
otherwise, should not be regarded as
exhibitions or shows, and should be
exempt from payment of special tax,
as should also local clubs or amateur
performers, charging price of admis-
sion for their entertainments only for
the purpose of meeting their expenses
and not for pecuniary profit.
Add to the paragraph in schedule A,
relative to bank checks, the following:
Provided, that papers in the nature
of receipts or otherwise, used as bank
checks or orders for the payment of
money, shall be taxable as checks, eX-
cept in the case of withdrawal of funds
from savings banks by depositor on
presentation of his bank book, or else
impose a tax on all receipts.
provided, that any instrument pur-
porting on it's face to be statement
of weights or rates Of merchandise,
when cashed as check or order for
the payment of money, shall be held
lluDIO w oVuhlp tbA, ClS SdLhO do a.
check.
Under the head of Express and
Freight" in schedule A, add the fol-
lowing:
And provided, also, that no stamped
receipts or stamps shall be required
for any bale, bundle, box, article or
package transported for the United
States government, nor for such bales,
bundles or packages as are transported
by such companies or persons without
charge thereon"
Also amend the paragraph by pro-
viding distinctly who shall affix and
pay for the stamps required on receipts
or bills of lading
The stamp tax or mortgages or
pledges, schedule A, should, in my
opinion be removed; also, on the as
signment or transfer of mortgages,
leases, policies of insurance, renewals
Of agreements, etc. AS there is tax
On promissory notes, the tax on mort
cages is double taxation and falls on
the debtor class