New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1914-10-28
WHAT new war.
TAX LAW TAXES
Special Annual Levies and
Stamps For Many Things.

y 6S
TO NET NEAR $100,00O,OOO
Fifty Cents More on Each Barrel of
Beer-No War Tax on Whisky-Ths.
alter Managers, Brokers. Etc, Taxed.
Wire Messages Included-Stamps on
Bonds Stocks, Policies, Etc.
ME main provisions Of the new
war tax bill just passed by
congress to raise approximate
ly $1O0,000,0OO annual revenue.
place special taxes on beer and vari-
Gus wines. tobacco sales. brokers, the
alter managers, commission merchants.
perfumery and cosmetics, 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 leyies on beer. wines and
liquors are: In lieu of the 81 tax now
imposed by law, a tax of $1.50 per
barrel on all beers will be made
On all still wines. domestic and
imported. the war tax will be: On
each bottle containing onefourth pint
or less, Il cent; over one-fourth pint
and not more than one-half pint.
y cent: over one-half pint and not
more than one pint, l cent: over one
pint and not more than one quart. 2
cents: in all other containers 9 cents
per gallon.
i, On all domestic and imported cham
payne and other sparkling wines and
on all artiicially carbonated wines the
tax will be: One-half pint or less. 5
cents, over one-half pint and not more
than one pint, 10 cents; over one pint
and not more than one quart, 20 cents
all other containers, 20 cents per
quart. On all liQueurs, cordials or sim
liar compounds. domestic and import
ed, the tax will be: Not more than
one-half pint. ~ cents; over one-half
pint and not more than one pint, 3
cents; over one pint and not more than
one quart, 6 cents; on larger contain
ers, "a cents per gallon.
Tax on Fertilization of Wines.
There will also be tax of So cents
on each taxable gallon of grape brandy
or wine spirits used in the fertilization
of pure sweet wines.
Regarding the fertilization of vines
81 go.
Of Oct. 1. 1890, as amended by section
6S of an act approved Aug. %, 1894.
and by an act approved June Z, 1906.
are further amended in certain tech
nical details. Section and section 6
Of the act Of June 7, 1906. amending
J the laws relating to the fortifcat ton of
pure sweet wines. are amended to pro-
vide for the assignment of govern
ment gaugers at wineries and to pro-
vide a penalty of from 5000 to 1000
fine for each violation.
Special Annual Taxes.
On and after Nov. 1. 1914. special
taxes will be imposed annually as fol-
lows:
Bankers shall pay 81 for each $1,000
Of capital, surplus and undivided prof
it's Postal savings banks and savings
banks having no capital stock shall
not be subject to this tax.
Brokers shall pay $50 Every per-
son, firm or company" the law says,
whose business it is to negotiate pur-
chases or sales of stocks. bonds. ex-
change. bullion. coined money, bank
note, pTomissory notes or other securi-
ties, for themselves Or others. shall be
regarded as Il broker: Provided. that
any person having paid the special tax
as a banker shall not be required to
espay the special tax as Il broker
Pawnbrokers shall pay $50 Com
mercial brokers shall pay 500. Custom.
house brokers shall pay $40
PToprietors of theaters. museums and
concert. halls seating not exceeding
$50, shall pay 500: not exceeding 500,
$50; not exceeding 800. s75; over 800.
500
Every edifice.' the law says, used
for the purpose Of dramatic or operatic
or other representations. plays. or per-
formances. for admission to which en-
trance money is received. not including
4 halls or armories rented Or used &C.
u casionally for, concerts or theatrical
representations shall be regarded as a
theater: Provided that whenever any
such eCifce is under ease 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 shall pay s1OG in each state
they exhibit. Proprietors or agents of
all other public exhibitions or shows
for money shall pay $40 This does
not apply to Chautauquas, lecture
Is4yceums. agricultural or Industrial
sffairs. or exhibitions held under the
auspices of religious or charitable as
sociatiOns
Proprietors of bowling alleys and bill
lard rooms shall pay S. for each alley