Norwich bulletin., 1914-12-01
TAX REGULATIONS THAT
 APPLY ON TOBACCO
Under the New Emergency Revenue
 Law Act Now in Force.

Law Act Now in Force. Some of the requirements of the emergency revenue law act pertaining to tobacco dealers and manufacturers and to special taxes under the act have been received at the internal rev. enue office for this district from the treasury department at Washington. Some of the regulations concerning tobacco are as follows:
 The law provides that each person. 1 firm or corporation engaged in the manufacture of cigars, cigarettes Gn- be considered and deemed a single manufacturer.
 1 Each manufacturer of cigars there fore is required to pay but one special tax at the approximate rate, no mat ter how many factories are operated ! under. his exclusive ownership and control. Ownership by one corporation manufacturing cigars, cigarettes or to- bacco Of a part or all of the stock of ! another corporation, also bonded as a | manufacturer, Is not exclusive owner | ship or control of the latter, which is a separate legal entity and must pay | separate special tax
 A corporation which is engaged in | the manufacture of cigars and also of | cigarettes or tobacco must pay a sep | arate special tax as manufacturer of | cigars and as manufacturer of cigar | cites or as manufacturer of tobacco, or | both, as the case may be.
 For the purpose of calculating the rate of tax under this act, all tobacco | cigarettes, commonly known as little 1 cigars, are rated as cigarettes Where more than one factory or | branch is operated by tn esame man. ufacturer, the special tax shall be paid | to the collector of the district where | the principal factory or place of busi- l ness is located, and the special tax | stamp will be posted at such factory or | ing the special tax stamp will also is- ] sue as many certificates that the tax l has been duly paid to him as may be necessary to cover each factory oper- | ated by the taxpayer, and one of such | certificates must be posted in a con- ! spicuous place at each of such facto- ries. In making return for special tax the manufacturer will file a sworn statement of production, including all factories or branches, for the preced- | ing fiscal year. The return should 1 state separately the factory number | district, and state as to each factory | operated, the output of each factory, and the aggregate output of all fac tories upon which the special tax is | calculated
 The law provides that the amount of the annual taxes is to be computed in all cases on the basis of the annual I the basis of computation is the total | sales during the year, whether business | is conducted during the whole or only part of the year.
 | Perfumeries and Cosmetics. Perfumery, cosmetics and other ar | ticles under the act include all per- fumeries. eau de cologne. and all ed powders, papers, medallions, aro- matic cachous, or other materials used
 to impart their odoF to the breath, the air, or other substances; all cosmetics, restoring. improving or preserving the skin. hair, mouth, teeth, nails or other parts of the body.
 Articles under the head of perfumes and cosmetics are taxable under the statute, regardless of the style or man.
 ner in which they are put up and sold
 1t is immaterial how they are labeled, recommended or advertised, or whether
 they are labeled at all, so long as they
 are known to come within the pro-
 visions of the law.
 Articles subject to stamp tax under
 Schedule B are equally liable to stamp
 tax when sold in what is termed bulk
 packages as when sold in retail pack
 ages, and the value of the stamp or
 stamps to be affixed must correspond
 with and be proportionate to the price of single retail package.
 Dealers may retail directly to the
 consumer from such bulk packages as
 have been properly stamped by the
 manufacturer or importer. drawing
 from the same in quantities to suit
 their customers, without any additional
 stamping, but the stamps attached to such bulk packages will only protect
 the original contents.
 If bulk packages are broken up by
 the dealer drawing off it's contents into
 smaller vessels to be put upon his
 shelves or otherwise kept for future
 sales, the contents so drawn off there
 by cease to be identified with the
 stamped package in which they were
 originally put up by the manufacturer
 or sold by the importer, and such con-
 tents so put up become liable to seizure
 if stamps are not affixed to them. | Soaps are ordinarily either laundry
 or toilet articles. They may, however,
 and do become cosmetic articles when
 ever the manufacturer or vendor holds
 them out and recommends them to the
 public for the softening and beautify-
 ing effects produced by their use upon
 the hair. skin or complexion. In other
 words. whenever the manufacturer Or
 vendor takes them out of the category
 of laundry or toilet articles and places
 them in the category Of cosmetic arti-
 cles, he must stamp them according tC
 The provisions of Schedule B.
 I Samples of perfumery and cosmetics
 taxable under Schedule B, may be re-
 moved from the place of manufacture
 for free distribution without stamps O. I payment of tax. Samples so removed
 however. must bear a notice to. the
 effect that they are free articles and cautioning anyone from exposing ther- , for sale unstamped. When these san 1. pleS are placed in a box, one such Iabe' |. on the outside of the box will be suffi-
 cient for them all.