The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1900-06-29
INTERNAL.
REVENUE
Special Tax Year Begins
July First.
ARE HEAVY PENALTIES
United States as Represented by
Collector Haywood Want
Money.

All is not beer and skittles'' under
Uncle Sans Territorial Government
Taxes. special and general, greet the bus
mess man at every turn. Under the pro-
visions of the Internal Revenue laws of
the United States, every person engaged
in any business, ayocation or employ
ment which renders him liable to a spe-
cial tax, is required to procure and place
and keep consp.cuously in his establish
ment or place of business, q stamp denot-
ing the payment of said special tax for
the special tax year, beginning July l.
1850, before commencing or continuing
business. a return, on a form, is also
required by law of every person liable
TO special tax as above For failure to
month in which me liability begins, the
Commissioner o. internal revenue is
required by law to assess pena ty of so
per cent OF the amount Of the tax; and
Tor mahinS false return leo per cent
of the amount Of the tax
The taxes embraced within the provi-
sions OF the law above quoted are the
following:
Rectiiiers Of less than 800 barrels 500 90
Rectiticrs of 900 barrels or more 300 90
Dealers, retail liquor ........... % co
Dealers, wholesale liquor 49,. 100 90
Dealers in ma, liquors. wholesale 80 10
Dealers in malt liquors only, re-
tail OBSERVATION-DISCLOSURES. 20 90
Retail dealers in oleomargarine -. IS 30
Wholesale dealers in oleomargarine $50 90
/ Manufacturers o. oleomargarine,
per annum OBSERVATION-DISCLOSURES. coo 90
Manufacturers o. stills ........ 80 90
and for each stiII manufa ctured 90 90
And Tor each worm manufactured 20 90
Brewers of less than 900 barrels - 80 90
Brewers of 500 barrels or more 80. 100 90
manufacturers of hlled cheese -. 400 20
| wholesale dealers in filled cheese. 80 co
Retail dealers in filled cheese 49, u 90
Bankers-On capital and surplus of
szo,Uo or less Observation-Disclosures. 50 20
Bankers-For each additional ST.
900 of capital or surplus exceed
ing $4,000 OBSERVATION-DISCLOSURES. 90
brokers NEUTRALITY-SUSPICIOUS.. 30 90
Pawnbrokers ACKNOWLEDGEMENTS. % 90
Commercial brokers ....... 20 90
! Custom mouse brokers .......... 10 90
Propr etors or lessees Of theAters,
museums and concert halls ntit-
les of over $4,000 population, az
shown by last preceding L. s.
census Observation-Disclosures. ~ los 90
Proprietors of circrscs .......\.. 100 90
Proprietors of all other exhibitions
or shows for money ..... 10 90
Proprietors Of bowling alleys and
billiard rooms, for each alley or
tSipiS D ~
| Dealers in leaf tobacco, for sales
not exceeding $4,000 pounds 49, 90
| Dealers in leaf tobacco, for sales ex-
ceeding $4,000 and not exceeding
100000 pounds .............. u 90
| Dealers in leaf tobacco, for sales
exceeding 100000 pounds . q 90
Dealers in tobacco (persons vino sell
manufactured tobacco, snuff or
cigars) w--ose annual sales exceed
$4,000 pounds MISUNDERSTANDING. L 90
Manufacturers of tobacco whose an
nual sales 90 not exceed $4,000
pounds Observation-Disclosures. 6 o.
Manufacturers of tobacco whose an
nual sales exceed $4,000 and do not
exceed 100000 pounds ........ y 90
Manufacturers of tobacco whose an
nual sales exceed 100000 pounds. "A 90
Manufacturers of cigars whose an
nual sales do not exceed 100000
cigars per annum . ........ 6 90
Manufacturers of cigars whose an
nual sales exceed 900 but do
not exceed 100000 ........... u 90
Manufacturers of cigars whose an
nual sales exceed 100000 per an
mum OBSERVATION-DISCLOSURES. "a w
Manufacturers and packers of mix
ed Honr OBSERVATION-DISCLOSURES Il W
q