Norwich bulletin., 1914-10-26
war tax bill just passed by

T&HE main provisions of the new
 war tax bill just passed by
 congress to raise approximate
 ly S10o, 0O0, 900 annual revenue place special taxes on beer and var1t ous wines, tobacco sales. brokers, the. ater managers, commission merchants. perfumery and cosmef1cs, bonds, stocks, promissory notes, express and freight bills of lading. telegraph and telephone messages. marine, fire and causualty insurance policies, pawn brokers and many other minor things
 The chief lsvies on beer. wines and liquors are: In lieu of the $1 tax now imposed by law. q tax of $1-60 per barrel on all beers win be made. On all sttll wines, domestic and imported, the war tax will be: On each bottle containing one-fourth pint CT less, Y cent: over one-fourth pint and not more than one-hah pint, 5s cent; over one-haIf pint and not moro than one pint, l cent: over one pint and not moro than one quart, 2 cents; in all other containers g cents per gallon. f On all domestic and imported cham pagne and other sparkling wines and on all artifciaIly carbonated wines the tax will be: One-haR pint or. less, Q cents, over onehaf pint and not moro than one pint. 10 cents; over one pint 1 and not more than one quart. 20 cents: all other containers, 20 cents per 4ua1t. On all Hqueuuz, cordials or sim ! liar compounds, domestic and import. ed, the tax win be-: Not more. than one-half pint, 1A1 cents: over one-half pint and not more than one pint, 3 gents; over one pint and not more than one quart, 6 cents; on larger cuntain- CTS, 24 cents per gallon.
 Tax on Fertilization of Winess
 There will also be . tax of 65 cents sun each taxable gallon ot grape brandy or wine spirits used in the fort16catton of pure sweet wines. Regarding the fortifcaticn Of wines sections 42. 48, 4b. 48'and 40 Of the act of Oct. 1. 1890 as amended by section 6s of an act approved Aug. %, 1s04.. and by an act approved June 2, 1906, are further amended in certain tech nicaI details. Section 3 and section c of the act of June 2, 1908. amending the laws relating to the fortidcatfon of pure sweet wineA are amended to pro vide for the assignment of govern ment gaugers at wineries and to pro vide a penalty of from $20O to $1,Ooo fine for each violation.
 Special Annual Taxes.
 On and after Nov. 1, 1s14, special taxes win be imposed annually as fol lows:
 Bankers shall pay $1 for each $100o 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 $30. '.Every per. son, firm or company" 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 securi- ties, for themselves or others, shall be regarded as a broker: Provided, that any person having paid the special tax as a banker shall not be required to pay the special tax as a broker.,''
 Pawnbrokers shall pay $50. Com mercial brokers shall pay $20. Custom house brokers shall pay $10.
 Propr1etorS of theaters, museums and concert halls seating not exceeding 250, shall pay $25; not exceeding 500, $50; not exceeding 800, $75; over 800. S1O0.
 Every efihce," the law says, .'used for the purpose of dramatic or operatic pr other representations, pla-s, or per formances, for admission to which en- trance money is received, not including halls or armorfes rented or used oc- casionally for concerts or theatrical representations, shall be regarded as a theater: Provided, that whenever any such edif1ce is under lease at the pas sage Of this act, the tax shall be paid by the lessee. unless otherwise stipu- lated between the parties to said lease"
 Circuses shah pay $1Oo i'm each state they exhibit. Proprietors or agents of all other public exhibitions or shows for money shall pay $10. This does not apply to Chautauquas, lecture Eceums, agricultural or industrial Eairs. or exhibitions held under the auspices of religious or charitable as- sociations.
 Proprietors of bowling alleys and bil- Hard rooms shall pay 5 for each alley pr table
 Commission merchants shall pay S20, but this does not apply to commission : houses run upon a cooperative plan. Any person having paid the special tax IS a commercial broker shall not be re- 1uired to pay the special tax as a com mission merchant.
 Annual Tobacco Taxes.
 On and after Nov. 1, 1914, special Axes on tobacco dealers and manu- lecturers will be imposed annually, as follows:
 Dealers in leaf tobacco whose annual nles or transfers do not exceed 5o.O0c pounds shall each pay $6: not exceed ng 100000 pounds, SIP; exceeding Oo,O0O pounds, SPA. If the annual sales r transfers do not exceed 1000 pounds exemption is granted.
 Dealers in tobacco whose annual re seipts from the sale of tobacco exceeds