Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1902-04-24
Revenue Collectors Notified Of
Changes Recently Made.
THEY TAKE EFFECT JULY 1, 1902.
List of Glasses of Trade Affected
Some Taxes Entirely Repealed and
Some Decreased--Of Much Practical
Benefit-Tax on oleomaraarine.

by congress and approved by Presi-
dent Roosevelt during the present
month, j. w. Yerkes, commissioner of
internal revenue, has issued to the va
rious revenue collectors about the
country circular of instructions, an
nouncing that on July /, of the present
year, when the new law takes effect.
the war revenue taxes will be taken off
or decreased as follows:
Taxes to Be Repealed
Special taxes Of
Bankers.
Brokers.
Dealers in grain, securities, etc., I'M
der paragraph 3, section s, act of
Pawnbrollers.
Custom-house brokers.
! Proprietors of theaters, etc.
Proprietors of circuses.
Proprietors of public exhibitions or
shows for money.
Proprietors of bowling alleys or bill
lizard rooms. .~
Dealers in leaf tobacco.
Dealers in tobacco.
Manufacturers of Tobacco.
Manufacturers of cigars.
Stamp taxes on
i Instruments, papers or Documents;
deliveries or transfers of stock, and
sales and agreements of sale or agree
ments to sell stocks, products, or mer-
chandise. tSchedule Al
Wines (Schedule 3D.
Seats in parlor or palace cars, and
berths in sleeping cars.
Taxes on legacies and distributive
shares of personal property.
Excise taxes on persons, firms, COM
panies, and corporations engaged in
refining petroleum sugar.
Taxes Reduced.
Fermented liquors-The tax Is re-
duced to 81 per barrel.
Snuff and tobacco-The tax is re-
duced to cents per pound.
r Cigarettes-The tax on cigarettes
weighing more than pounds per
E thousand is reduced to SO per thous-
and.
Rebate Allowed
: A drawback or rebate is allowed on
: all original and unbroken factory
packages of smoking and manufacture
ed tobacco and snuff held by manufac-
) turers or dealers on July /, 1902, to
the amount of difference between the
higher rate paid and the tax imposed
J. by this act.
i, No discount is allowed on sale Of
stamps for fermented liquors or for to-
, bacco or snuff.
:. The. provisions of the present law,
relative to mixed flour, remain I'M
4 changed, except slight change is
made in the definition of mixed flour,
the new section in this regard being
as follows:
THAT for the purpose of this act,
the words mixed -four shall be taken
# and construed to mean the food pro-
duct resulting from the grinding or
.. mixing together of wheat, or wheat
g -four, as the principal constituent in
= quantity, with any other grain, or the
+ product OF any other grain, or other
:, material, except such material and not
= the product of any grain, as is com
y monty used for baking purposes: Pro
e vided, that when the product resulting
). from the grinding or mixing togethef
of wheat or wheat -four with any othe,
+ grain, or the product of any othe,
~ grain, of which wheat or wheat floul
~ is not the principal constituent a.
e specified in the foregoing definition il
:, :, intended for sale, or is sold, or Offered
"a for sale as wheat flour, such produc
~ ~ shall be held to be mixed flour within
is the meaning of this act"
tights accrued OF lldUllllleS lUCuI
-, - red prior to the repeal are not affect
~ ed.
-, - The estates of all persons dying pr
~ or to July l. 1902, will be subject t
=, the legacy tax, even if the distribr
,5 ton is not made until after that date
~ Oleomargarine Tax.
in A recent decision handed down b
!, Commissioner Yerkes will be of genel
" al interest as it affects the tax on olec
~ margarine and is to the effect tina
a. where manufacturer or wholesal
- dealer in oleomargarine receives a
10 order from purchaser for origins
20, 10 stamped packages of oleomargarine i
AZ ~ q ,0O0-pound lots" the packages mus
"a be set apart at the factory or at tn
.a place of business of the wholesale dea
a. a. er and shipped in such manner as t
a. entitle the purchaser to the ownershi
~ and receipt of the packages as his ow
't ns property absolutely and unconditiol
" ally. If this is not done, and the ager
~ Of the manufacturer or wholesale dea
DIS err upon the arrival of the packages /;
their destination withholds them,
Cd any part of them, from the purchase
until the latter pays for them and on
las then makes delivery, the sales are
IN be regarded as completed at the plat
nj of such delivery, and special tax is +
ne quired to be paid therefor at TIL
~ place.