The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1914-12-07
War Tax Has Increased Living
Expense in Topeka.
Entire Country Must Contribute
to the Demands.
RAISING 1865 MILLION DOLLARS
Thirteen Months in Which TO
Collect New Tax.
How and What It Affects In
Every Day Business.

LVCIy D0y DUS1MOSos
Are you paying yours like a little
man?''
The new Stamp Tax Law to help the
government collect los million dollars.
with which to make up the deficiency
in revenue caused by shrinkage in i'm
port duties since the beginning of the
war, went into effect December l. You
undoubtedly are aware of 1t. The tax
will be in effect thirteen months, until
December 81, 1915. SO you might as well
get used to it.
Three classes of stamps are provided
by the government for the payment OF
the new taxes. One class for use on
proprietary articles, another for wines,
the third for documents. There are
twenty-one denominations in each set
of the proprietary stamps, ranging from
One-eighth Of cent, the smallest, to
twenty cents; the documentary stamps
ranging from one-half cent to $1,OOO.
About the only thing the $1,000 stamps
can be used on is a promissory note
for five million dollars or a deed where
the unincumbered value conveyed will
exceed / million dollars. The wine tax
ranges from two cents quart TO
twenty cents a quart.
The law puts a tax Of one cent on
all telegraph messages or telephone
conversations for which the CHI arge is fif-
teen cents or more, but the sender OF
the message does not affix the tax, the
company charges the sender one cent
in addition to the regular charge and
at the end of each month reports to
the government the number OF mes
sages and pays the tax.
Express Shipments.
.-L% I'D oh
ment the charge for which is more than
five cents the company gives to the
shipper a bill of lading or some other
kind of receipt and the shipper must
affix to it a one cent stamp and can
Gel it. There is no tax on parcels sent
by mail.
The buyer of a ticket sold in this
country for passage by vessel to a for
eign port costing from SO to $50 must
pay a tax of 81, from $50 to $50, 50;
costing more than $50. IS.
Every seat sold in a palace or par
lor car. and every ticket sold for
berth in sleeping car is taxed one
cent. to be paid by the company.
List OF Taxable Things.
Other taxes are: Protest upon a
note. bill of exchange, acceptance.
check or draft, twenty-five cents:
power Of attorney to perform any act,
twenty-five cents; indemnifying bonds,
fifty cents; certificate of profits and
transfers thereof. two ,Lnts on each
800 of face value or fraction there
of; certificate of damage, twenty-five
cents; any other kind of certificate re-
quired by law, ten cents; each brok-
ers note or memorandum Of sale OF
property Of any kind. ten cents; each
writing of conveyance Of realty. from
800 to $500, fifty cents. and for each
additional $500 or fraction thereof,
fifty cents (there is no tax on any in
strument given to secure a debit; en-
try of goods at custom house. twenty
five cents for 500 or under; from
800 to $500, fifty cents; exceeding
any goods from customs bonded ware
house, fifty cents.
Each policy Of insurance, a tax of
one-half Of one cent on each dollar
or fractional part thereof Of the pre-
MUM. Purely cooperative and mu-
tual fire insurance policies and poll
cies of reinsurance are exempt from
the tax.
Each policy Of indemnity insurance,
such as employers liability, fidelity.
plate glass, steam boiler, burglary,
elevator. automatic sprinkler or any
kind of insurance, except life, person.
al accident and health insurance, one
cent on each dollar Of the amount Of
premium charged. The same tax is
imposed on indemnity bonds and obli-
cations guaranteeing titles to real es-
tate or mercantile credits.
On each bond, debenture or certifl-
cate Of Indebtedness, five cents on
each 800 OF face value or fraction
thereof. and the same on each origi-
nal issue of certificates Of stock, on all
sales or agreements to sell shares or
certificates of stock.
Upon each sale or agreement Of
sale OF products or merchandise at a
stock exchange or board Of trade, one
cent for each 800.
Promissory notes and renewals, two
cents for any sum up to 800 and for
each additional 800 or fractional part
thereof, two cents.
Perfumery and cosmetics and SINH
lar articles not exceeding five cents in
value. one-eight Of one cent; from five
to ten cents in value, two-eights Of
one cent; ten to fifteen cents, three
eighths Of one cent: fifteen and twen-
ty-fve cents, five-eighths of one cent.
and the same for each additional
twenty-five cents Of value.
Chewing gum. four cents for each
81 of value.
The law provides that the foregoing
proprietary articles that may be in the
hands of manufacturers, wholesalers
or retailers December / must have the
necessary stamps affixed when thew
are sold at retail.