The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1914-1938, 1914-12-03
WAR REVENUE Law
EFFECTIVE TUESDAY
Stamps Must Now be Attached
to Bills of Lading, kilograms
Deeds and Other Documents

make their home in the United
States started in licking inter-
nal revenue stamps in compli-
ance with the "War Tax" law
which went into effect December
1. Stamps are supplied through
the postofice but for the con-
venience Of the public limited
supplies are also kept by the
bank, at attorneys Offices and
at the depots.
The following is digest of the new
war revenue law, STIMULATING the
amounts of taxation imposed:
One dollar and fifty cents on beer
and all fermented liquors, per barrel,
not containing more than thirty
gallons, and at like rate for any
other quantity.
Two cents a quart and cents a
gallon on still wines and 20 cents a
quart on sparkling wines.
Twenty-four cents gallon on
liqueurs, cordials and compounds.
Bankers shall pay 81 for each
81 900 of capital used or employed.
Brokers Pay $50 Tax.
Brokers in stocks, bonds, exchange,
bullion, coined money, bank notes,
promisory notes or other securities
shah pay $50.
Pawnbrokers shall pay $50.
Commercial brokers in goods,
wares, produce or merchandise shall
pay $40.
Custom house brokers shall pay
$40.
Proprietors of theaters, museums
and concert halls, including moving
picture theaters, with seating capaci-
ty less than $50, shall pay $25; ca
pacity between $50 and 500, $50; ca
pacity between 500 and 800, $75; ca
pacity of more than 800, 500.
Il Proprietors of circuses shall pay
$1,000, but only one tax is to be paid
in each state.
Proprietors of all other public ex-
hibitions or shows, $40; Chautauquas,
lecture lyceums, agricultural or indus
trial fairs or exhibitions held under
the auspices of religious or charitable
associations are exempt from this tax.
II For each bowling alley and for each
billiard and pocket billiard table, 50.
Commission merchants, $40.
4 Retail dealers in tobacco whose an
nual sales exceed 5000 shall pay $3.50
for each store. Manufacturers of
PEELED to pay special tax proportion
ate to their annual manufacture.
Failure to pay such tax is regarded
as misdemeanor and is liable to fine
of $500 or six months Imprisonment,
or both.
Stock Certificates Must Pay.
Stock certificates on each 500 of
face Values cents. On all sales or
agreements to sell for each 500 or
fraction thereof, cents.
Upon each sale, agreement of sale,
or agreement to sell and products or
merchandise at any exchange or board
of trade, either for present or future
delivery, for each 500 in value, l
cent.
Promisory notes, except bank notes
issued for circulation, and for each
renewal Of the same, for sum not
exceeding 500, 2 cents, and for each
additional 500 or fraction thereof, 2
cents.
Each bill of lading by railroad and
steamboat companies where charge
exceeding 5 cents is made must bear
a stamp of cent.
Telegraph and telephone messages,
where a charge of Is cents or more
is imposed, l cent, to be paid by
sender.
Surety bonds, so cents.
Levy on Certificates.
Certificates of profits of any asso-
citation, company or corporation, and
on all transfers thereof, on each 500
of face value or fraction thereof, 2
cents.
Any certificate of damage, or other
wise, and all other certificates or doc
uments issued by any port warden,
marine surveyor or other person act
ing as such, 25 cents.
Certificates of any description re-
quired by law, 10 cents.
Conveyance, deed, instrument or
other realty, ETC., value oxer 500 and
not exceeding $500, SO cents; for each
additional $500 or fraction thereof, so
cents.
Entry of goods, wares or merchan-
disc in custom house, not exceeding
500 in value, % cents; exceeding
500 and not exceeding $500, so cents;
exceeding $500 in value, 81.
Entry for withdrawal of goods or
merchandise from customs bonded
warehouse, so cents.
Insurance Premium Assessed.
Insurance, marine, inland and fire
Except purely cooperative or mu-
tuan, lightning or other peril, on each
policy or renewal, on amount of
premium charged on each 81 or frac-
tional part, one-haf a cent. Ito be
paid by the assured on fire policies,
according to announcement of under
writer's and companies.)
Insurance, fidelity and guarantee,
on each policy, on each 81 or fraction
al part thereof of premium received,
one-half a cent.
Passage ticket by any vessel from
the United States to foreign port,
costing not exceeding $50, 81; more
than $50 and not exceeding $50, So;
more than $50, So. (Tickets costing