Norwich bulletin., 1914-12-02

Tuesday, the first day that the new emergency war revenue tax went into effect, requiring revenue stamps in a great variety of uses, made William H. Farrell of New London about the busiest man in four counties. He is deputy internal reven1e collector for the district that takes in New London, Windham, Holland and Middlesex in upon him in great number, so that a bushel basletful remained unopened during the day while he attended @ big waiting list of callers at his off fee in the custom house in New Lon- don.
 The callers and the letters were aft- CT two things and sometimes both; either the stamps themselves or in- formation about them.
 The deputy collector was able. to supply the information but was obliged to tell those who wanted stamps that these must be- bought through the office of the internal rev. enue collector at Hartford.
 Applicants should state the denomin- ation of the stamps. they desire and should also enclose a money order covering the amount.
 Application of Law.
 In brief the new war tax is very much the same as that imposed at the time of the Spanish war in 1898. There are some variations to be sure, among which are the omission of two cent stamps on bank cheeks, required on the previous occasion and also the stamps on patent medicines. Toilet preparations are the only articles in the proprietary line now requiring stamps.
 The following who are subject to the war tax may do their business direct fly with Deputy Collector Farrell: Brokers. pawnbrokers, commercial brokers, custom house brokers, pro- prietors of theatres, museums and concert halls, prietors of circuses, of public exhibitions not otherwise enumerated, of bowling alleys, pool and billiard rooms, commission mer- chants, dealers in leaf tobacco. dealers in tobacco not otherwise provided for, manufacturers of tobacco, manufac- turers of cigars and manufacturers of cigarettes.
 In arriving at the amount of 1i- cense to be paid and in the levy and collection of such tax, each person firm or corporation engaged in the manufacture of cigars, cigarettes oI @obacco shall be deemed a single man. uYacturer. And every person who car ries on any business or occupation for which special taxes are imposed by this act without having paid tI16 spe- cial tax provided herein shall beside the payment of such special tax be deemed guilty of a misdeameanor and upon conviction thereof shall pay a fine of not more than $500, or be i'm prisoned not more than six months or both at the discretion of the court Tax Year.
 The special tax year begins on July 1 of each year and ends on June 30 following. Special tax liability is recIoned from the first of the month during which business is commenced and ends with the tax year. Under the special act of Oct. 22, 1914, the special taxes imposed for the tax year ending June 30. 1915. are payable during the month of November, 1914 and will be reckened from the first day of the month
 All other items not enumerated above require adhesive stamps and these as stated may be obtained by mail from the office of the collector of internal revenue in Hartford Probably in a few days they will be on sale at various places in every town and city, that is to say, they will be purchased in quantities by persons and firms having the greatest use for them and they in turn will dispose of them in lesser quantities. Among the items in which the use of the adhesive stamps is required are promissory notes, express packages freight bills. indemnity bonds, insur-