The Dawson news. (Dawson, Ga.) 1889-current, 1914-12-15
DETAILS OF WAR TAX WHICH
DAWSON BUSINESS MEN MUST PAY
Mr. L. r Cooley, Deputy Revenue Collector, Was Here
This Week Looking After the Collection of This Tax.

Of moving interest to all business
men of the country, whether they are
owners of general merchandise
business in remote hamlet or the
managers of metropolitan depart
ment store. is the use of the war tax
stamp and the special tax stamp.
Mr.. L. R. Cooley, deputy revenue
collector. With headquarters at
Americas. was in Dawson this week
looking after this tax, and warns the
rublic through The News that it is
now time to pay Uncle Sam his due
on the war tax. Stamps for the pay
ment of this tax can be secured from
Collector A. o. Blalock, of Atlanta.
The war tax, of which the stamp is
the certificate Of payments, is in real
ity an emergency tax to meet a def
cheney in the income of the United
States government. The present war
in Europe has caused a decrease in
the nations imports. There is a cor
responding shrinkage in the govern
ment's tariff and import duties that
must be met. The present war tax
imposed therefor commenced Dec. l,
1914, and expires by limitation Dec.
81, 1915.
The special tax is an annual tax
at fixed rates and is similar to city
tax or state license.
War Tax Proper.
The documentary stamps and the
proprietary stamps come under the
head of the war tax proper. They are
purchased the same as postage
stamps. only obtained from a col
lector of internal revenue. When
used these documentary and propri-
etary stamps may be Cancelled by pen
and ink, giving the initials and date,
or a rubber stamp may be used which
will give the same information.
All grocers, druggists, owners of
department stores, general merchants
and others liable to this war tax,
who shall sell any article to con-
sumer held taxable within the limita-
tions of this law which does not bear
the proper stamp, will be subject to
a severe penalty. 1t is possible for
the stock of the person or firm COM
hitting this violation to be seized.
In general those subject to the
special tax imposed are brokers,
pawnbrokers, commercial brokers,
custom house brokers, prOprietOrs of
theatres, museums, or concert halls,
including moving picture shows, pro-
prietors of bowling alleys or billiard
rooms, proprietors of circuses, COM
mission merchants, prOprietors or
agents of public exhibitions, retail
and wholesale dealers in tobacco Of
any form, and manufacturers of Gig
ars and cigarettes according to pro-
duction.
Documentary stamps must be af-
fixed to all deeds, bonds, notes, trans
fers of stock, proxies, and all docu-
ments of like character, as well as
wines and cordials.
Proprietary Stamps.
Proprietary stamps are to be at
tached to a wide class of articles,
such as cosmetics, perfumes, hair
oils, hair restorers, hair dies, vasel-
inc, chewing gum, and manufactured
products of similar kinds that some
person or persons have exclusive
right to make and sell.
The following lists tabulate the
various uses of the war tax stamps
and the rates:
Schedule B, in Effect December 4.
For proprietary stamps:
Perfumery and cosmetics, and 9TH
er similar articles:
For and upon every packet, box,
bottle, pot or phial, ETC., where such