The Birmingham age-herald., 1914-09-24
REVENUE Jl!X BILL ] EXTREMELY SIMPLE List of Articles Taxed Under
 New Measure
 WILL RAISE S1O5, 100000 Title of the Bill Is Simple, Stating 
WILL RAISE slO5, ,OOO, ,OOO
Title of the Bill Is Simple, Stating It Is "To Increase the h. ternal Revenue and For
 Other Purposes"

Washington, September 2S = tSpeciai) For measure designed to raise the enor- nous sum of $1e5.0OO.oOo in a period of greatest world wide stress that the earth has ever known, the war tax bill is amaz- ing in its simplicity, and is one of the most unassuming of the bills that have been presented to this Congress. An in- dication of it's modesty Is given in the title, which reads: To increase the in ternal revenue, and for other purposes.
 Condensed from the usual verbiage and legal phraseology, the bill makes the fol- lowing provisions:
 On beer, ale porter and other similar fermented liquor, an increase of the tax of s1 barrel to $1.50.
 Upon all domestic wines hereafter man ufactured and sold, or removed for con- sumption, 70 cents gallon for sweet wines and F cents gallon for dry wines On gasoline, naphtha and other similar products suitable for motor power, cents a gallon.
 Special taxes effective from and after November 1:
 For bankers, $2 per 5000 of capital, sur plus and profits.
 For brokers in stocks, bonds, exchange, bullion, coined money, bank notes, prom issory notes or other securities, $5o
 For pawnbrokers. s20.
 Commercial brokers including those who negotiate freights and other busi- ness for ship owners, or do business for shippers or consignors, S20
 For custom house brokers, s10.
 Proprietors of theatres, museums and concert halls in cities of more than 15,000 population s100; lessee to pay the tax unless by other agreement with the lessor.
 Proprietors of circuses, $100, to be paid in each state. territory the District of Columbia in which the show may appear. fProprietors or agents of all other shows for money, BIO in each state, etc. in which given.
 Proprietors of bowling alleys and bil- Hard rooms, $5 for each alley or table, this applying even to public places in which no charge is imposed on the players.
 Special taxes on tobacco dealers and manufacturers are specified as follows: Dealers in leaf tobacco, whose annual sales do not exceed 50,000 pounds, $6; from 5O00O to 100000 pounds, SIP; over 100000 pounds, S24. Other dealers not specifically mentioned in this section, $4.so.
 These rates also apply to manufacturers of tobacco.
 
 nual sales do not exceed 100000 cigars, SC; from 100000 to 100000 cigars, $12; over that, $24.
 Manufacturers of cigarettes, $24
 The stamp taxes are thus to be im- posed:
 On bonds, debentures or certificates of indebtedness issued after November 1. 5 cents on each s1OO or fraction of that sum, and cents on all sales or agreements to So Or nd a pf a or dali iaS or transfers.
 On each sale, agreement of sale or agreement to sell, in any board of trade or exchange, l cent per 500 or fraction thereof.
 On promissory notes, except bank notes issued for circulation, and for each re- newal. cents per sl0O or fraction of that amount.
 Express receipts bills of lading. mani- fests. etc.. 1 cent.
 Telegraph and telephone messages, 1 cent each costing over 15 cents.
 On surety bonds, 50 cents.
 On certificates of profit, and on trans fers thereof, 1 cent per s100, or fraction thereof.
 : port warden, 25 cents; certificates of any description required by law, 10 cents; brokers notes or memoranda of sale of goods or merchandise. stocks, bonds, real estate. etc, 10 cents; real estate convey- ances and other instruments, 30 cents up to $500 valuation, and 50 cents for each additional $500 or fraction: entry of goods at custom house, up to $100 in value, 25 cents up to $500, 50 cents; over $500 in val ue, $1; entry or withdrawal bonded ware houses. 50 cents.
 On life insurance policies, cents on each $100.
 Fire, inland and marine insurance # cent on each dollar or fraction; on cas- ualty, fidelity and guaranty. the same. On mortgages, from s1000 to $15Oe in amount, 20 cents, and on each $500 or frac- ton thereof over $1500, 25 cents Passage tickets to foreign ports. s1 for 80 ticket; s for ticket up to s60, and 8 for one over $60 Powers of attorney or proxies for cor | poration elections, 10 cents: powers of attorney for sale or lease, etc, of prop l erty. 20 cents; on protests of notes. etc. l 20 cents. Seats ip parlor cars and berths in sleep- | ing cars, cents.
 One hundred and thirty thousand dol | lars is appropriated for collection of the taxes and heavy penalties are imposed for evasions
 The bill is largely on the lines of the Payne war tax bill of 1SsS hMEDInhkI hAhDlkrc l