South Bend news-times. (South Bend, Ind.) 1913-1938, 1914-11-12

Grating any telegraph or telephone
line or lines is required TO make a
sworn statement 20 the collector OF
the number Of messages or converse
tons transmitted over their Ines dur
ing preceding month for which a
charge OF 10 cents or more was i'm
posed, and for each of such messages
or conversations TO pay tax OF one
cent.
on seats in palace or parlor cars
and berths in sleeping cars (to be paid
by the company selling the saue), one
cent
Perfumery and cosmetics and other
similar articles:-
For and upon every packet box,
bottle, pot, or phial, etc, where sucn
packet, box, bottle, pOt,phial ard con-
tents shall not exceed retail price Of
FIVE cents, one-eighoh cent.
When retail price exceeds five cents
and does not exceed 10 cents, one
quarter cent.
When retail price exceeds 10 cents
and does not exceed Is cents, three
oights cents.
When retail price exceeds 10 cents
and does not exceed % cents, five
eighths cent.
And for each additional 25 cents OF
retail price or value of fractional part
thereof in excess of % cents, five
eighths cent.
Chewing gum or substitutes there
for
For and upon each box, carton. jar
or package containing chewing gum,
when the retail value does not eXcee
81, four cents
If exceeuAg 81, for each additional
dollar or fractional part thereof, four
cents.
NOTE.-The act of Aug. IS, 1914,
known as the United States cotton
futures act" in effect Feb. is, 1915,
imposes a tax on contracts Of sale of
cotton for future delivery made on any
exchange, board OF trade, or similar
institution or place of business, of two
cents for each pound of cotton in
volved, to be paid by means of stamps
to be affixed to the contract or to the
memoranda evidencing the same.
The collection Of the tax devolves
on the commissioner of internal rev.
enue under regulation of the secretary
of the treasury.
Not Payable BY Stamp.
Circulation issued by any bank, etc,
or person Except national bank
taxed under section 5,214, revised
statutes, and section -, act of March
IA, 1900, per month, one-twelfth Of
one per cent.
Circulation Except national banks)
exceeding go per cent of capital, in
addition, per month. ne-siXth of one
per cent.
Banks. etc. on amount of notes of
any person, state bank, or state bank
ing association, used for circulation
and paid out, 10 per cent.
Banks, etc, bankers or associations,
on amount of notes of any town, city
or municipal corporation paid out by
them, 10 per cent.
Every person, firm, association,
other than national banking associa-
tons, and every corporation, state
bank or state banking association, on
the amount of their own notes used for
circulation and paid out by them, i
per cent
Every such person. firm, association,
CORPORATION, state bank or state bank
ing association, and also every national
banking association, on the amount or
notes OF any person, firm, association,
other than a national banking asso-
citation. or of any corporation, state
hank or state banking association, or
OF any town. city or municipal corpo-
ration, used for circulation and paid
out by them, 10 per cent
on deficiencies in production or
SPIRITS
On spirits which excess of materials
used should produce under survey.
ON fruit brandy required to be pro-
duced from materials used and not
reported.
on spirits produced and not ac-
counted for.
Taxes ordinarily payable by stamps
not paid at the time and IN the man
ner required by law.
Fees and Penalties.
Fees of 81 for 100 words or trac-
ton thereof to be charged by col
Iectors for furnishing certified copies
of lists of special taxpayers upon APP
plication of prosecuting officers of any
state, county or municipality.
Penalties of 80 per cent and 100
per cent for failure to make certain
returns. or for making false returns,
respectively.
Penalty of five per cent for failure
10 paw assessed taxes within the time
limited by law.
Calendars anu advertising novelties.
II. A. Pershing's, 203 T.. Wayne st.
Adxr+