The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-12-01

out give OUT information 10 the late
seekers
Forced to Cali Police.
Collector Frederick l.. Marshall. a;
Third avenue and sixteenth street. had TO
call the police to keep In order line
which extended out of his office around
in Third avenue UP past Seventeenth
street. In Brooklyn there were other
lines Of taxpayers and stamp purchasers
and throughout the city stamps We're = Id
in banks, post Offices, deputy collectors
offices aud other designated places Of sale
Many spectators bought 500 lots &c
make the per cent. discount allowed By
the Commissioner.
Owing to the shortage in the initial out
put OF stamps. II was not possible yester-
day to supply all demands In full. but In
such cases enough stamps were supplied
TO enable the purchasers to carry on trans
actions requiring stamps for several days
or week. II was said at the Custom
House that none Of the collectors Of in.
terndl revenue in this part Of the country
had enou-h stamps to let every one have
all he wanted
Collector Anderson found great
amount OF ignorance concerning the pre-
visions of tie law and the persons sub.
tect TO taxation. Most OF the confusion
centred about the payment of the spe,
cial taxes provided for In section 3 which
affects bankers, brokers, proprictors al
MOVING picture and other theatres and
circuses. Their tax is paid rs d license
and with the tax on tobacco dealers ant
manu- tctuiers he tn. In which to Pay
II expired at midnlrt Some Of the col,
lectors kept open until late la-t night
70 accom- Iodate late payers of this tax
who would otherwise have to pay a
penalty
There were many "klckers." too. an,
the good looking girls who wardcd OF
potherSome i"qulrels at income tax tp"
were pressed into service again. On
or the "kICkevs' disclosed a feature Of IN
new law which will probably cause
loud protest 10 Washington against IN
bill on the part of small business men
commercial broker who has 10 n,
$40 as his special tax said that II IN
complies with the requirements he ma,
as well quit business now. The law re
quires that a brokers note or memo
randum of sale Of goods shall he subicc
TO a stamp tax OF 10 cents. This broke
said his contracts frequently do no
amount To more than 81. and the tel
cent tax Will wipe out his profits.
Trust toWp M mics,
Another interesting feature of the Law
disclosed in the days business WAS IN
fact that in this war tax bill tn
Treasury Department seems 10 have me
the contention Of the trust commands
that they were exempt from the paymen
OF the 81 tax required Of bankers a
each $1,000 of capital, surplus and IN
divided profits employed In the bushes,
II was said AZ tho Custom House tina
the Commissioner Of Internal Revenue 4
Washington had ruled that trust com
panies are liable To the tax only n
such Of their capital, surplus and un
divided profits as Is employed In what
ever banking business they do outsld. a
receiving deposits and lonning or invest
ing tho same for the benefit OF dcpositor,
The trust companies already had mad
protest to Washington for such
ruling.
Tho provision OF the law recurring
one cent tax ON telephone messages cost
ing u cents or more, which became et
fectlve to-day. also is likely to arouse
storm Of protest on the part of suhui
banites and others who will find the ne,
time they use slot telephone that they
have to begin carrying "A supply of per
mics. The New York Telephone Compan
had to insert in al coin slo, boxes a sp,
cially devised mechanism by which m
copper coin deposited in tho quarter 81
will be diverted into a separate conpar
ment when the operator says, please d,
post" The law requires that this IA
for the message and the responsibility
collection rests on the compsn,,
The IL cent ton charge applies no, oul
70 messages at that rate, but as~o TO n
messages on which tho total ch-rge, II
Guiding overtime is ~ cents or NOR
Thus n single call at the rate Of 3 cent
n prolonged. as some calls are, may h
come subject 10 the one cent tax tn
provision has neccssitated special hllrr
arrangements for regular subscriber
new collection routines and new sy
<~n OF accounting, The company has gel
notices to all it's subscribers and all
posted notices about the new penny 81,
ARRANGEMENTS In the slot booths, All e.
ephone bills rendered during the life
the new law will include a toll servi,
statement showing the messages on viii,
the tax is levied together with tho amou,
81 such tax.
The promptest payers OF the speci
taxes at tho Custom House yesterday We