South Bend news-times. (South Bend, Ind.) 1913-1938, 1914-11-12
WAR REVENUE TAX
COLLECTIBLE SOON
Provisions Cover Many Items in
Nature of Amendments to
Old internal Revenue Act
Schedule is Listed.

Interest in the provisions of the
federal emergency revenue tax law.
which becomes effective I'm part on
Dec. 1. and as a whole on Jan. 1. mas
become marked duEing the last few
days. and activity on the part Of the
revenue collection department. that
the public may be informed az TO the
provisions Of the law, has begun T..
j. Mclaughlin, department collector
at Fort Wayne. came 10 South Bend
Friday for an interview with James
=. Butler, the collector here, both act
ing under the supervision of Peter j.
Kruyer. in charge OF the Indianapolis
office The necessity for the tax re-
suits from the European war cutting
off "A large percentage of American
imports and import duties.
The law rs sent out by the treasury
department appears 90 be I'm the
nature Of emergency am endments and
additions TO the old internal revenue
tax law, rather than new lew by Ii.
self. Practically all these amendments
and additions expire by limitation on
Jan. I, 1915. A review Of the amend
ments follow:
additional Special Taxes Taking Effect
Nov. 4, 1914, to Continue To
Jan. 4, 1915.
Banker, for each. $1,000 Of capital
employed. 81.
Brokers who have not paid as bank
ers. $50.
Pawnbrokers, $50.
Commercial brokers, S20.
CustomhOuse brokers, 10.
Commission merchants who have
not paid as commercial brokers, $50.
Proprietors Of theaters, museums
and concert halls:-
Of
Seating capacity over 25O and not
exceeding 500, $50.
Seating capacity over 500 and not
exceeding SOC. SIS.
Seating capacity over 500, 500.
Proprietors of circuses. 500.
PrOprietors or agents of other exhi-
billions or shows for money, $40.
Proprietors OF bowling alleys and
billiard rooms, for each alley or table,
SO.
Dealers in leaf tobacco (annual sales
of LOO pounds or less eXempO -
Sales not over $4,000 pounds, SO.
Sales over so, 900 and not over 100.-
600 pounds. So.
sales over 100000 pounds, S24.
Dealers in tobacco manufactured
tobacco, snuff. cigars and cigarets) eX-
empt when annual receipts are not
over 500, $3.50.
Manufacturers OF Tobacco.
Sales not over 100000 pounds. Sc.
Sales over 100000 and not over
200, O00 pounds, S12.
Sales over 100000 and not over
100000 pounds, $24
Sales over 100000 and not over
I 900. 000 pounds, $50.
sales over 100000 and not over
5.00d, 900 pounds, $500.
Sales over 100000 and not over
100000 pounds $500.
Sales over 10,0OJ.OOO and not over
2O.000.0O0 pounds. 1900.
Sales over %, 600, 600 pounds, S2,496.
Manufacturers of Cigars.
Annual sales noe over 100000 CT
gars. 50.
Annual sales exceed 100000 and do
not exceed 200. 600 cigars, Sc
Annual sales exceed 20O,0 and do
not exceed 100000 cigars, $12.
Annual sales exceed 400. OO0 and do
not exceed 100000 cigars. $50.
Annual sales exceed !, 100000 and do
not exceed 5,OOO.OOO cigars, $50.
Annual sales exceed 5000. 600 and do
not exceed 2O.001O0O cigars, $500.
Annual sales exceed 2O,OOO.O0O and
do not exceed 40, 00O.O cigars, $1,000.
Annual sales exceed 10000, 600 CT
garetS, 81 1876.
Manufacturers OF CigaretS.
Manufacturers whose annual sales
do not exceed 100000 cigarets. S12.
Annual sales exceed Loco. 900 and do
not exceed 100000 cigarets. $24
Annual sales exceed 1000 900 and do
not exceed 5000, 600 cigarets, $50.
Ann Ial sales exceed 1000. 900 and do
not exceed 1J,000. 600 cigarets. S12O.
Annual sales exceed 10. coo. goo and