The county record. [volume] (Kingstree, S.C.) 1885-1975, 1914-11-12
Special Annual Leyiss and
Stamps For Many Things,
TO NET NEAR S1OO,OOO,OOO
Fifty Cents More on Each Barrel Of
Beer-No War Tax on Whisky-The.
ater Managers, Brokers, ETC., Taxed.
Wire Messages IneIuded-Stamps on
Bonds, Stocks, Policies, Etc.

congress to raise approximate
ly $100.OOO,0O0 annual revenue
place special taxes on beer and vari
GUS wines, tobacco sales, brokers, the
ater 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 levies on beer, wines and
liquors are: In lieu Of the 81 tax now
imposed by law, tax Of $3.50 per
barrel on all beers will be made
On all still wines, domestic and
imported. the war tax will be: On
each bottle containing one-fourth pint
or less, u cent; over one-fourth pint
and not more than one-half pint,
"A cent; over one-half pint and not
more than one pint, cent; over one
pint and not more than one quart, 2
cents; in all other containers 8 cents
per gallon.
On all domestic and imported cham
payne and other sparkling wines and
on all artihcially carbonated wines the
tax will be: One-half pint or less, s
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 55 cents
on each taxable gallon Of grape brandy
or wine spirits used in the fortifcation
Of pure sweet wines.
Regarding the fortihcation Of wines,
sections AZ, 43, 45, 46 and 40 Of the act
Of Oct. /, 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 3 and section 6
of the act Of June Z, 1906, amending
the laws relating to the fortiication 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 $500 to $1,000
fine for each violation.
Special Annual Taxes.
On and after Nov. /, 1914. special
taxes will be imposed annually as fol
lows:
Bankers shall pay 81 for each $1,000
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 it 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
rs a banker shall not be required to
pay the special tax as broker"
Pawnbrokers shall pay $50. Com
mercial brokers shall pay $50. Custom
house brokers shall pay $40.
Proprietors Of theaters. museums and
concert halls seating not exceeding
25O, shall pay S25; not exceeding 500,
$50; not exceeding 800. s75; over 800.
500.
Every edifice," the law says. used
for the purpose Of dramatic or operatc
or other representations. plays. or per.
formances, for admission to which en-.
trance money Is received, not including
halls or armories rented or used oc-
casionally for concerts or theatrical
representations. shall be regarded as
theater: Provided, that whenever any
such edifice is under ease at the pas
sage Of this act. the tax shall be paid
by the lessee, unless otherwise shpu'
lated between the parties to said
lease"
Circuses shall pay 800 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
lyceums. agricultural or industrial
fairs. or exhibitions held under the
auspices of religious or charitable as
sociations.
Proprietors Of bowling alleys and bill
Hard rooms shall pay S. for each alley
or table.
Commission merchants shall pay $50.
but this does not apply to commission
houses run upon cooperative plan.
ANY person having paid the special tax
as q commercial broker shall not be re
quired to pay the special tax as a com
mission merchant
Annual Tobacco Taxes.
On and after Nov. l, 1914, special
taxes on tobacco dealers and manu-
facturers will be imposed annually as
fellows.