East Oregonian : E.O. (Pendleton, OR) 1888-current, 1914-11-19
MANY ARTICLES ARE
COVERED N WAR TAX
LIQUORS AND TOBACCOS MADE
TO PAY SHARE - OTHER
ARTICLES IN LIST.

The revenue act which was approx
ed by the president and went into
operation October 22, 1914. imposes
internal revenue taxes as follows:
Beer. ale. porter, and other similar
fermented liquors, $50 per barrel OF
81 gallons. Domestic or imported still
wines / cent a pint. Domestic and
imported champagne and other spark
ling wines and artifically carbonated
vines, 20 cents a quart. Wine spir-
its, So cents a gallon. All liquors and
cordials, cents a pint. The taxes
on this list OF articles went into ef-
feet october 22, 1914.
Taxes Effective November 1, 1914.
The following special taxes become
operative November /. 1914:
Bankers, 1 dollar for each one
thousand dollars OF capital, surplus
and undivided profits. Brokers deal
ing in stocks, bonds, exchange, bull
lion, notes and other securities, $50.
Pawnbrokers, $50. Commercial brok-
ers, $40. Custom house brokers, $lO.
Theaters having a seating capacity or
not more than $50. 325, and for
greater seating capacity the rate Is
graduated up to 800. where the
seating capacity is more than eight
hundred. Halls or armories used oc-
casionally for concerts or theatrical
representations are exempted. Cir
ouses. 800. Proprietors Of all other
exhibitions or shows, $40. Chautau-
ouas. lectures. lyceums, agricultural
or Industrial fairs and exhibitions
held under religious or charitable as
sociations are exempted from the pay
ment OF any tax. Bowling alleys and
billiard rooms, IS for each alley or
table. Commission merchants, $50.
Dealers in leaf tobacco whose sales
10 not exceed $4,000 pounds, Se'
Those whose sales exceed 50,-
600 pounds and do not exceed
100, 600 pounds, S12. Where the sales
exceed 1000 pounds, S24. Deal
ers whose sales do not exceed 1000
pounds are exempt. Dealers in to-
5acco whose annual sales exceed $500
$3.50 for each store or shop.
Manufacturers OF tobacco pay taxes
ranging from Sc where the annual
sales do not exceed 100000 pounds
ND TO S2496, where the annual sales
exceed twenty million pounds. Manu-
facturers of cigars are required to pay
taxes ranging from SO, where the
sales do not exceed 100, 900 cigars an
rually. up to $24s6, where the sales
exceed forty million cigars yearly.
Manufacturers of cigarettes pay the
minimum rate Of s12, where the an
nual sales do not exceed one million
cigarettes up to a maximum OF w.
4s6, where the annual sales exceed
one hundred million cigarettes.
Taxes Effective December 1, 1914.
The provisions OF the act as to the
following named taxes before effec-
tive December 1, 1914:
Bonds. debentures or certificates OF
Indebtedness issued by any associa-
ton, company or corporation, on.
each 500 OF face value or fraction.
thereof. 5 cents. and on all sales OF
agreements to sell shares or certifi-
Gates of stock 9 cents for each 500
Of face value or fraction thereof. Up
on each sale or agreement to sell any
products or merchandise at any ex-
change. or board of trade, cent for
each 500 in value. Promissory
notes and for each renewal of the
same. cents for each 500.
Railroads steamboat companies,
carriers and express companies are
feuuired to issue bills of lading or
manifests covering all shipments, and
10 attach thereto stamp of the val
re of cent. Newspapers shipped in
bundles are not subject to this pro-
vision but newspaper publishers are
required TO make report of the num-
her of shipments of general bundles
each month and to pay n tax Of l
cent on each shipment. Newspapers
sent to any one point or to different
roints by the same train or convey
ence when enclosed in one general
bundle at the point of shipment are
to be regarded as one shipment This
report. however, is not required
where the newspapers are delivered
Wlllln Nlt SOuuNN III WhANh NY NN
published.
Telegraph and telephone compan-
les are required to make monthly
report of the number of dispatches
or messages transmitted by them for
which a charge OF fifteen cents or
more was made, and such companies
shall collect from the person paying
for the message or dispatch a tax Of
/ cent in addition to the regular
charges. and the company is required
to pay the same to the internal reve-
nue. collector for that district
Indemnity bonds, so cents Ger
t.ficates of profit, 2 cents for each
500 face value. Certificate of dam
nge or otherwise, issued by port war
den or marine surveyor, 25 cents.
Other certificates required by law. 10
cents. Brokers' note or memorandum
OF sale of goods, merchandise. stocks,
bonds, etc, 10 cents. Deeds OF con-
yeyance where the value Of the prop
prty exceeds 500 and not exceeding
$500. so cents. and for each $500 in
excess OF that amount so cents This
however exempts from the
tax any instrument given to secure
n debt. Entry OF goods at customs
house not exceeding 500 in value,
90 cents: exceeding 500 ana not ex-