Norwich bulletin., 1914-10-26
PROVISIONS OF THE NEW WAR TAX
To Net Nearly $1Ooo0o, ,oo0-Faty Cents More Each Barrel of Beer-No War Tax Whskey- Theater Mana4ers Brokers Etc, Taxed-Wireless Messages In- cuded-S Stamps on Bonds, Stocks, Insurance Policies, Etc

900 pounds, SIP; not exceeding 4oo.oUU pounds, $24; not exceeding 1000, 900 pounds, $00; not exceeding 5,00o,oo0 pounds 800; not exceeding 10000, 900 pounds, sG0o; not exceeding 2o.e00. coo pounds, s1.2o0; exceeding 20O00, ,Ooo pounds, $2,4e6:
 Manufacturers Of cigars whose an- nual sales do not exceed 100000 cigars shall each pay 8; not exceeding 2oo.- 600 cfgars, $6; not exceeding 100000 cigars, SIP; not exceeding 1000, 900 cigars, $8o: not exceeding 100000 cigars, $150; not exceeding 10000, 900 cigars, $6o0; not exceeding 100000 600 cigars, $1,200; exceeding 4O,000,0O cigars, $2,406.
 Manufacturers of cigarettes whose annual caies do not exceed 100000 cigarettes shall each pay SIP; not ex- ceeding 100000 cigarettes, SPA; not exceeding 5.00o. 900 cigarettes, $60; not exceeding 10OO0,000 cigarettes, $120; not. exceeding 50,oo0 900 cigarettes, 5000, not exceeding 100,O00ooo cigar cites, $1200; exceeding 100, GOO { cigarettes, 2,496.
 In arriving at the amount of license tax to be paid hereunder and in the levy and collection of such tax" the law says, leach persen, firm or corpo- ration engaged in the manufacture Of cigars, cigarettes Gnciuding little !cigars) or tobacco shall be constdcred and deemed single manufactures"
 The law says regaraiag special tax violations:
 And every person who carries on any business or occupation for which special staxes' are imposed by this act without having paid the special tax herein provided, shaIl,i besides being liable to the payment of such special tax, be deemed guilty of a misdemean- or, and upon conviction thereof tshau pay fine of not more than $500, or be imprisoned not more than six months. or both, at the discretion of the court. Provided. that the special taxes ina posed by this net and payable during the special tax year ending June 30. 19t6 shall be collected and paid, pro- portionatsly for the period during which such taxes shall remain in force during said year."
 Special Stamp Taxes.
 On and after Dec. 1. 1914, for bonds, debentures. certificates of indebted ness and certificates of stock a stamp tax of cents on each $100 of value is provided. Government and munies. pal. bonds are exempt, as are stocks and bonds of building and loan asso- citations and mutual ditch or irrigat- ing companies On all sales or agree
 ents to sell or memoranda of sales or deliveries or transfers of shares or certificates of stock 2 cents on each $100-ef value.
 sz. These proviscs are made: That it IS not intended by this act to impose tax upon an agreement evidencinS a Aeposft of stock cerfifi- cates as collateral security for money loaned therean, which stock certificates are not actually sold, nor upon such stock certificates so deposited: Provic- ed further. that in case of sale where the evidanee cf txensSer is shown onig by the haaks Of the ccmrany the stamp sball Dc placed upan such books. and where ths chRagU Vf ownership is by transSsr eess6EGats the stamp shall be plasad upon kke certificate, and in cases of an agreement to sell or where the tS2Dsfer is by delivery of the certifi- cato assigned in blank there shall be made. and delivered by the seller to the buyer bill or memorandum of such sale, to which the stamp shall be affixed, and every bill or memorandun of sale or agreement to sell before mentioned shall show the date there of, the name of the seller, the amount of the sale and the matter or thing to
 which it refers"
 Upon each sale. agreement of sale or agreement to sell any products or mer- chandise atiany exchange or board of trade or other similar place. either for
 present or future delivery, a stamp eaxsof cent fer each $10o in value is levied.
 Promissory notes and on each renew. al are taxed cents for $100 value. Express and freight bills of lad1ns must carry one cent stamp. Regarding newspapers the law says: "A consignment of newspapers to any one point or to different points by the same train or conveyance when in- closed in one general bundle at the point of shipment shan be considered as one shipment. and in lieu of bill of 1ading therefor the publisher of such newspaper shall file on or before the fifteenth day of each month with the collector of internal revenue for the district in which such newspaper is published report under cath showing the number of such shipments during the preceding month, to which report such publisher shall afix and cancel stamps eQnai in value to 1 cent for each shipment so reported: Provided furthex. fiat tsse report herein required shall not incicde shipments Of newspa- pers delivered to points within the county in which the same are pub l lished."
 The penahy for failing to stamp bills of Iading is fine Of $50.
 Regarding telegraph and telephone messa geS the law reads.