The Bridgeport evening farmer., 1914-11-28
HOW WAR REVENUE
 STAMPS ARE USED
Directions For Tobacco Dealers Embodied in Information From Collectors Office.


 Regulations and information as to
 certain requirements of the emergency revenue law, act of October 9, 1914, pertaining to tobacco dealers and manufacturers and to special taxes under the act have been received at the internal revenue office from the
 treasury department at Washington. Some of the regulations concerning tobacco are as follows:
 The law provides that each person, | firm, or corporation engaged in the
 manufacture of cigars, cigarettes (in-
 cluding little cigars), or tobacco shall be considered and deemed single manufac ctufer
 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 owenrship and
 control Ownership by one corpora tion manufacturing cigars, cigarettes. or tobacco of part or all of the stock of another corporation, also
 bonded as a manufacturer. is not ex- elusive ownership. or control of the Elatter, which is a separate legal enl1Ty ! and must pay seperate 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 manufactures of
 cigars and as manufactures Of cigar.
 cites or as manufacturer of tobacco,
 or both, as the case may be.
 For the purposes of calculating the rate of tax under this act, all tobacco cigarettes, commonly known as little cigars" are rated as cigarettes. l4%
 Where more than one factory or
 branch is operated by the same man
 ufactnrer. the special tax shall De
 paid to the collector of the district
 where the principal factory or place
 of business is located, and the special
 tax stamp will be posted at such fac. i tory or place of business The collec- l tor issuing the special-tax stamp VIII also issue as many certificates that the tax has been duly paid to him as may be necessary to cover each fac- tory operated by the taxpayer ana one of such certificates must be posted
 in a conspicuous place at each Of such factories In making return for spe- cial tax the manufactures will file sworn statement of production, m cIudins ali factories or branches, for the preceding fiscal year. The return
 should state separately the factory number, district, and state as to eacn'
 factory operated, the output of each
 factory, and the aggregate output or
 all factories 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 sales of +hel preceding fiscal year, ana
 the basis of computation IS the a: totai
 sales during the year, whether Dusi-. ness is conducted during the whole or only part of the year
 ssPerfurnery, cosmetics and other ar ticles'' under the act include all pet
 fumerfes, eau de cologne, and all scented waters; pastilles and all scent
 ed powders, papers, medanions, aro- rlff 6rs materials
 used to impart their odor to the
 breath, the air, or other substances' all cosmetics, lotions, and powders for beautifying, restoring, improving, or preserving the skin. hair. mouth, teeth, nails, or other parts of the body.
 l Articles under the head of perfumes and cosmetics are taxable under the statute, regardless of the style or
 manner in which they are put up and l sold. It is immaterial how they are labeled. accommodated, or advertised
 or whether they are labeled at all, go | long as they are known to come With l in the provisions of the law. Articles subject to stamp tax under Schedule are equally liable to stamp tax when sold in what are termed bulk packages as when sold in retail packages, and the value of the stamp l or stamps to be affixed must corre- spond with and be proportionate to the price of a single retail package l Dealers may retail directly to the
 consumer from such bulk packages as
 have been properly stamped by the
 manufacturer or importer. draW1ng I from the same in quantities to suit their customers without any addition al stamping, but the stamps attach | ed to .such bulk paekages will only 1 protect the original contents 1 If bulk packages are brok@1a up by S-- rS<P 1r0 n q | into smaller vessels to be put upon
 his shelves, or otherwise kept for fu- ] ture sales, the contents so drawn of I thereby ceases to be identified with l the stamped package in which they
 were originally put up by the man
 ufacturer or sold by the importer and such contents so put up become liable to seizure if stamps are not affixed to them.
 Soaps are ordinarily either laundry
 Or toilet articles. They may, howev- Ee@ and doi become cosmetic articles, wneneyer the manufactufer or ven dor holds them out and recommends
 them to the public for the softening and beautifying effects produced by 1 their use upon the hair, skin or com pIexion. In other words, whenever ;! the manufacturer or vendor takes them 1 out of the category of laundry or toilet articles and places them in the cate gory of -cosm etic articles, he must bear a notice to the effect that they are free articles and cautioning any one from exposing them for sale u1l- stamped. When these samples are placed in a box, one such label on the outside of the box will be sufficient for them all
 The following rules with respect to the cancellation of stamps and the use of documentary stamps should be observed:
 l. Documentary revenue stamps is- sued prior to October 22, 1914. under
 former revenue laws can not be used
 for the payment of taxes required by existing law, and the redemption or h1bited by statute.