Evening star., 1914-11-27
Next Tuesday Last Day for
Filing War Emergency
Tax Returns.
INFORMATION REGARDING
NEW MEASURE MAILED
Bankers, Brokers, Commission Mer-
chants and Amusements Proprietors
on List of Those Affected.

Severe financial penalty threatens all
liable to the war emergency tax who
fail to make returns of their liability
by next Tuesday, December I. the time
limit set by the law for filing returns
with the internal revenue bureau.
Penalties of from 50 to 100 per cent
OF the tax involved will be imposed
upon delinquents. The commissioner OF
internal revenue will estimate and i'm
pose the penalty within these limits.
Making false returns is to be subject
to like penalization. And there also is
penalty of per cent for failure to
pay the tax before or at maturity.
This punishment is more likely to hit
Geale i'll tobacco in small way who
may overlook the fact that they are
not exempt from tax Every person
whose business IL is to sell or offer for
snle manufactured tobacco, snuff.
cigars or cigarettes is by express word
ing of the law regarded as a dealer in
toba eco. AII such whose annual re-
ceiptS from the sale of tobacco are in
excess Of $500 are liable to a tax of
Si.So for each store. shop or other place
in which tobacco in any form is sold
receipts are under 5000 are exempt
from taxation.
Those Liable to the Tax.
But there are others who may over
look the fact that they are liable TO the
war tax, take a chance not to make
out the return exacted by law. Among
those who are liable to the tax and who
must make out returns are bankers.
js"okcrs. pawnbrokers, commercial and
customhouse brokers, commission mer-
"!Iants, proprietors of theaterS, mu-
~eums circuses, proprietors or agents
nfh har
money. proprietors of bowling alleys
aud billiard rooms, manufacturers OF
tobacco. cigars and cigarettes
Special taxes also are imposed on
many manufactured products, as wen
rs on individuals engaged in business.
These manufacturers are so accustomed "a
to tax methods that there is little IKE
lihood that the requirements VIII DC
neglected. =.
tae requirements of the war emergency
tex law have been prepared by the
bureau of internal revenue. Ihese
have been distributed broadcast in the
mails. although just from the printer.
Tbauksgiying day was spent by the
force of the bureau in putting these
pamphlets into the mall.
Tonacco dealers and manufacturers
learn what is expected of them In a
ssnarate Treasury decision. which
quotes the law and embodies the resu-
Iations. The decision indicates that
not even the peddIer of tobacco, II mis-
receipts exceed 5000 a year, is exempk
from tax Though he has no snop as
the basis of tax his wagon or his pack
Is to be regarded as the equivalent
and he must carry the tax stamp on his
person or posted in his wagon.
Perfumes and Gum in List.
All perfumes and scented waters
pastilIes and all scented powders, pa
pers. medallions, aromatic cachous or
other materials used to impart their
odor to the breath. the air or other
substances: all cosmetics. lotions ana
powders for beautifying. restoring. I'M
proving or preserving the skin, hair.
mouth, teeth, nails or other parts OF
the body are regarded as subject 10
the tax on "perfumery, cosmetics ana
other similar substances.
Soaps ordinarily either laundry or
toilet articles, may and do become cos
Inetics They will be liable to the tax
whenever the maker or vendor holds
them out and recommends them to the
public for the softening and oeautIy-
ing effects produced by their use upon
the hair mouth. skin or complexion
Chewing gum and the substances or
- hich chewing gum is made are liable
20 tax Documents of various KINDS,
telegraph and telephone messages,
tickets for seats and berths IN palace.
plIlor and sleeping cars, recelpts Ior
freight and express packages, tickets
for passage by ship to foreign port
are all liable to tax.