The Marietta journal and courier. (Marietta, Ga.) 1909-1918, 1914-12-11
THE NEW WAR TAX.


OF moving interest to all business
men of the country, whether they
are owners of a general merchandise
business in a remote hamlet or the
manager of a metropolitan depart
ment store is the use of the war
tax stamp and the special lax stamp.
The war tax. of which the stamp
is the certificate of payments, is in
reality an emergency tax to meet a
deficiency ia the income of the
United States government. The pre-
sent war in Europe has caused de-
crease in the nations imports.
There is a corresponding shrinkage
in the governments tariff and i'm
port duties that must be met. The
present war tax imposed therefor
commenced December list, 1914 and
expires by limitation December, 81.
1915.
The special tax is an annual tax
at fixed rates and is similar to
city or state license.
The part that will be of the most
interest to the readers of the Mari
eta Journal follows:
Schedule A-DOcumentary
Bonds, debentures or certificates of
Indebtedness OF any association, com
nopv or oornoration an aoobe10O of
face value or fraction thereof,
cents.
On each original issue of certifi-
Gates of stock, whether on organi-
cation or reorganization, on each
500 of face value thereof, cents.
On all sales, agreements to sell,
memoranda of sales, deliveries or
transfers of shares or certificates of
stock of any association or corpora
ton, on each 500 of face value or
fraction thereof, cents.
Upon each sale agreement to sell
or gareement of sale of any products
or merchandise at any exchange or
board of trade, or other similar place
either for present or futue delivery,
for each $100 in value of said sale,
1 cent.
And for each 500 Or fractional
part thereof in excess of 500, / cent
Promissory notes, and for each re-
newal, for sum not exceeding 800
2 cents.
For each additional 500 or frac-
ton thereof, 9 cents.
Bills of lading, manifests, etc, is
sued by express companies or public
carriers etc, l cent.
Bonds, except those required in
legal proceedings, SO cents.
Certificates of profits or certifi-
Gates of memoranda showing interest
in the property or accumulations of
any association, company or corpora
ton and all transfers thereof, on
each 500 of face value or fraction
thereof, 2 cents.
Certificates of damage or other
wise and all other certificates Or
documents issued by port warden or
marine surveyor, 25 cents.
Certificates of any description re-
'quired by law, not otherwise speci-
fled, 10 cents
Contract brokers note, or memo.-
andum of sale of goods, or merchan-
disc, stocks, bonds. exchange notes
of hand, real estate or property Of
any kind, issued by brokers, etc,
for each note or memorandum Of
sale, not otherwise provided for IN
act, 10 cents.
Conveyance: Deed, instrument or
writing conveying lands, tenements
or other realty etc, value over 500
and not exceeding $500, so cents.
For each additional $500 or frac-
ton thereof. SO cents.
Entry of goods, wares or merchan-
disc in customhouse not exceeding
500 in value, rs cents.
Exceeding $10O and not exceed
ing $500, so cents.
Exceeding $500 in value, 81.
Entry for withdrawal of goods
or merchandise from customs bonded
warehouse, SO cents.
Insurance marine, inland and fire
except purely cooperative or mu-
tual., lightning or other peril o.
each policy or renewal on amount
OF premium charged on each 81 Or
fractional part thereof of premium
received, IL cent
Passage tickets by any vessel from
the United States to foreign port,