The Alaska daily empire., 1914-12-26

20 cents per quarl
 Llguor cordIais or Similar Compounds 1-2 pint or less ..- -~e,. l-ac'
 I-2 pint to pint ......-.....--..-- e.
 ] pint to quart ............-........ O
 On larger containers at the rate oi
 2t cents Q gallon.
 L. l.. Harding, special agent for the
 United States Internal revenue ser-
 vice. with heodouariers in Portland,
 Oregon, ls now in Alaska on ofiieial
 business. lie is particularly engoged
 In making investigations undor the recently enacted Emergency Law.
 Mr. Harding says that there seems
 to be some confusion as to the man per Of complying with the net, ln
 tho first place many do not under
 stand that there gro two kinds or
 stamps issued to cover the taxes im-
 posed in the act and that these stamps arc not interchangeable. For instance
 wine stamps" must be placed on
 wine according to the terms of inc
 oct and are not good for any other
 thing. Documentary stamps arc is-
 sued for Q special purpose and must
 be used for that purpose only; also proprietary stamps arc issued for tho taxes imposed on certain proprietary
 articles such a5 cosmetics and chew
 ing gum and are good for no other purpose. In addition to all the stamp
 taxes there arc special taxes impos-
 ed on certain lines of business and
 occupations.
 Mr. Harding says:
 "Wlne stamps may be procured from tho collector Of Internal. revenue at Tacoma, Wa8h. A separate stamp must be placed and cancelled, upon each bottle or container In accord ance with tue above prescribed rates. Alcohol. whlskies. rum, sins and bran. dies, as such, arc exempt and require no stamping. This wine and liquor tax became effective October 23. 1914, and dealers have been requested to keep records Of all sals of such com modides, and upon receipt of tho ad- hcslve stamps they will render sworn return (form Of affidavit hav- iug been mailed dealors) of such sales up to tho time Of the receipt of the stamps, and cancel and forward Co tho Collector. the necessary number of stamps, together with said return. to cover such sales. Thereafter no record will be lcQuIred-only the stamping of the bottles and contain CTS with the proper stamp whom sold or offered for sale. Bottles oi liquors and cordials and wine kept behind the bar. used in mixing drinks, must be stamped; also those on display. Tax able articles not on display that Is, reserve stock in store rooms, need not be stamped. This tax must be paid with special wine stamps. Documen- tary of Proprietary stamps cannot be used on the above articles. Unstamp ed bottles found on dealers premises after January first will be forfeited to the United States and the penal ties Imposed.
 "This new law imposes a special tax upon Bankers of S1.O0 for each SIOOO capital; brokers $30; Pawn brokers. $20; Custom nouso brokers, S10; commission merchants, SEQ; pro prietors Of theatres. music halle and concert halls whose seating capeclty does not exceed 25O, $25; seating en- pacity over 250 and not exceeding 500 $50; seating capacity over 800 and not exceeding 500, S75; seating capac- ity of more than 500, $100 Proprie- tor of clrcuses. S100 Proprietors of bowling alleys and billiard rooms, for each alley or table, So. Dealers in tobacco in any form, whose annual receipts from sales exceed S2OO, S4.S0. Manufacturers or tobacco, cigars, and must pay from $500 to S2.- 496. according to their output. These special taxes are paid by rendering 8 sworn statement upon prescribed form and remitting the mount of the tax together herewith to he collector at Tacoma. These special taxes ere from November l, 1914. Thus a dealer in tobacco will pay $S.2O be- ing for 8 months, that is, 2-S of the fiscal year which begins July 1st and ends June 30th of the following | year. All special taxes are com muted in this manner, The return with the amount must be forwarded | to the collectors office at Tacoma | before the end of the month in which the business Of commenced, otherwise ! a 90 per cent penalty will be assess ed and collected. These taxes cannot be paid with stamps. After January | lst, all persons liable under the spec .al taxes who have not made returns ! will be reported for the full amount that is. the amount of the tax, com Duted from November, plus Q fifty per cent. penalty.
 "The Emergency Act also Imposes | 3 tax on all perfumes, and all other scented waters. pastilles and scented powders. papers, medallious, aromat- c cachouc, or other materials used to mpart their order to the breath. the ,ir or other substances; all cosmet- les. lotions, and powders for beauti- .ying, restoring, Improving or presery- ng the skin. hair. mouth, teeth nails, ,r other parts Of the body, at the ate of IS of one cent. where tho
 7 $