The Bridgeport evening farmer., 1914-12-01
WHAT NEW WAR
 TAX LAW TAXES
Special Annual Levlss and
 Stamps For Many Things.
TO NET NEAR s1OO, 900, 900

Fifty Gents More on Each Barrel of Beer--No War Tax on WhistSy-The-
 ater Managers, Brokers, Etc., Taxed. Wire Messages Ipoluded-stamps on
 Bonds, stoots, Poiieissy Etc.
 AHE main provisions of the new war tax bill just passed by
 congress to raise approximate
 ly $1e0, 0,ooo, 900 annual revenue, place special taxes on beer and yari-- ous wines, tobacco sales, brokers, the ater managers, commission merchants, perfumery and cosmeticss bonds, stocks, promissory notes, express and freight bills of 1ading, telegraph and telephone messages, marine, fire and causualty insurance policies, pawn brokers and many other minor things
 The chief levies on beer, wines and liquors are: In lieu of the $1 tax now imposed by law, a tax of $1.5o per barrel on all beers will be made. On all still wines, domestic and imported, the war tax will be: On each bottle containing one-fourth pint or less, "A cent; over one-fourth pint and not more than one half pint, 3a cent; over one-haIf pint and not more than one pint, 1 cent: over one pint and not more than one quart, 2 cents; in all other containers cents per gallon.
 On all domestic and Ilnportad cham pagne and other sparkling wines and on all artifcially carbonated wines the tax win be: One-haIf pint or less, 5 cents, over one-half pint and not more than one pint. 10 cents; over one pint and not more than one quart, 20 cents; all ether containers, 20 cents per quart On all Hqueurs, cordia1s or sim liar compounds. domestic and import ed, the tax will be: Not more than one-half pint, 11k cents; over one-haIf pint and not more than one pint, 3 cents: over one pint and not more than one quart, 6 cents; -on larger contain CTS. 24 cents per gallon
 Tax on Fertilization of Wines.
 There will also be tax of 55 cents 9n each taxable gallon of grape brandy or wine spirits used in the fortidcation Of pure sweet wines.
 Regarding the Notification of wines, sections 42, 42, AS, 46 and 49 of the act Of Oct. 1, 1890, as amended by section 68 of an act approved Aug. 28, 1894 and by an act approved June 2. 1906, are further amended 1n certain tech nical details Section and section @ of the act Of June z, 1906, amending the laws relating to the forttheat1on of pure sweet wines, are amended to pro vide for the assignment of govern ment gaugers at wineries and to pro vide a penalty of from $2OO to $1 900 fine for each violation.
 Special Annual Taxes.
 On and after Nov. I, 1914, special taxes will be imposed annually as fol lovvs-
 Bankers shall pay $1 for each $1, ,Oo0 of capital, surplus and undivided prof its. Postal savings banks and savings banks having no capital stock shall not be subject to this tax.
 Brokers shall pay $3O. Every per son, firm or eompany,' the law says, whose business 1t is to negotiate pur- chases or sales of stocks, bonds, ex- change, bullion, coined money, bank note promissory notes or other securf- ties, for themselves or others, shall be regarded as broker: Provided, that any person having paid the special tax as bankeATshall not be required to pay the special tax as a broker"
 PaWnbrokers shall pay $50. Com merciaI brokers shall pay $2O Custom house brokers shall pay $1O.
 Proprietors of theaters museums and concert halls seating not exceeding 250, shall pay $25; not exceeding 300, $50; not exceeding 800. $75; over 800. $10O
 livery edifice.' the law says, used for the purpose of dramatic or operatic or other representations. plays, or per formances, for admission to which en- trance money is received, not including halls or armories rented or used oc- easionally for concerts or theatrical representations, shall be regarded as theater: Provided. that whenever any such etiifice Is under lease at the p4s- sage of this act, the tax shall be paid by the lessee, unless otherwise stfpu- lated between the parties to said lease.ss
 Circuses shall pay $10o in each state they exhibit. Proprietors or agents Of all other public exhibitions or shows for money shall pay $1O. This does not apply to Chautauquass lecture 1yceums. agricultural or industrial fairs, or exhibitions held under the auspices of religious or charitable as- sociations.
 Proprietors of bowling alleys and bill Hard rooms shall pay s for each alley or table.
 Commission merchants shall pay $2o, 5 but this does not apply to commission houses run upon a cooperative plan. Any person having paid the special tax as commercial broker shall not be re- quired to pay the special tax as com mission merchant
 Annual Tobacco Taxes.
 On and after Nov. I. 1914. special taxes on tobacco dealers and manu- facturers will be imposed annually as follows:
 Dealers in leaf tobacco whose annual sales or transfers do not exceed 10000 pounds shall each pay $6; not exceed