The Leon reporter. (Leon, Iowa) 1887-1930, 1914-11-19
INCLUDED IN NEW WAR TAX.
The Following is List of Things AZ
fected by the New War Tax;
We All Help Pay 1t.

gress passed the law providing for
special taxes necessary to supply the
deficiency in government revenue.
The most important items are the
following, which take effect Dec. LIST.
Bonds, debentures, certificates of
Indebtedness by any association,
company or corporation, new issues,
$1GL par value, each 5 cents.
Sales or agreements to sell stock,
500 par value, each 2 cents.
Promissory notes, except bank
notes for circulation and renewals,
each 500, 2 cents.
Bundles shipped by freight and
express, l cent.
Telegraph or telephone companies,
Senders of telephone or telegraph
messages, on each message over ID
cents. cent.
Certificates of profits or corpora
tons, etc, and transfers thereof, face
value each 500, 2 cents.
Damage certificates, etc., 25 cents.
Other certificates required by law,
0 cents
H:ckers' notes or memclan'!ums
u,' sale. each 10 cents.
Deeds or realty transfer, vAiled be-
Nv cen $500 and $500, so cents.
Entry of goods at custom house,
ao1 e., eeding $500 value, 50 cents.
Entr;: of goods at custom house,
ex, eedi,G $500 value, 81.
Entry for withdrawal o. goods
fr.,;u Customs bonded wal nhOuses, SO
ceEtS
Insurance on property, new or re-
newed policies, each 81, one-half of
a cent.
Policies of insurance or bond OF
nature of indemnity for loss, each 81,
| cent
Passenger tickets by sea to foreign
ports costing less than $40, 81.
Passenger tickets by sea to foreign
ports, not exceeding $50, So.
Passenger tickets by sea to foreign
ports, exceeding $50, IS.
Perfumery, cosmetics, ETC., vase
line, hair dyes, tooth washes, graded
in values of cents up to 10 cents,
each 5 cents of value, One-eighth OF
a cent; valued from 5 to 25 cents,
five-cighths of cent; each additional
25 GEMS, fve-eighths Of cent.
Chewing gun, ETC., valued less
than 81 unit. four-tenths of cent
each additional 81, four-tenths of a
cent.
Voting powers or proxies, 10 cents
Power to convey real estate, pro-
tests, rs cents
Palace or parlor car seat or berth,
/ cent.
The principal feature of the law is
the tax on beer. which will be $3.50 a
barrel or so cents more than was i'm
posed under the old law.
Bankers on each $1,000 of capital
surplus and undivided profits employ
ed in the business shall pay 81. This
tax applies to any person, firm or
company, and every incorporated or
other bank having place of bust
ness wher credits are opened by the
deposit or collection of money or cur
rency, subject t., be paio or RENTED
upon draft check or order, or where
money is advanced or loaned ION
stocks, bonds, bullion, etc, but saw
ings banks with no capital stock, in
Guiding postal savings banks, whose
business is confined to. receiving de-
posits and loaning or investing the
same for the benefit of the depositors
are exempted from the tax.
Brokers, $50; pawnbrokers, $50:
commercial brokers', $40; custom
house brokers, $40, commission mer-
chants, $40.
Proprietors of theatres, museums,
and concert halls, where an admis-
sion is charged, to be taxed as fol-
lows: Where the seating capacity is
not more than 200, $25; seating ca
pacity not more than 500, $50; seat
ing capacity not more than 500, $75;
seating capacity 500 or more, 800.
Proprietors of circuses, 800. Pro-
prietors or agents Of all other public
exhibitions or shows heretofore
enumerated, $40.
Lecture lyceums tChautauquas),
agricultural or Industrial fairs or ex-
hibitions under the auspices Of relig-
ious or charitable associations, are
exempt from this tax.
Bowling alleys and billiard rooms.
IS for each alley or table.
Tobacco dealers, from $12 to $24
per year. Tobacco manufacturers,
from Sc per year up to S7, 4ss. Cigar
manufacturers, from per year up
-. ~ or 81