New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1914-10-28

houses run upon cooperative pan.
Any person having paid the special tax
as commercial broker shall not be re.
quired to pay the special tax as 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
follows:
Dealers in leaf tobacco whose annual
sales or transfers do not exceed $1,000
pounds shall each pay Sc; not exceed
ing 100000 pounds. $12; exceeding
100000 pounds. $24. If the annual sales
or transfers do not exceed 1000 pounds
exemption is granted.
Dealers in tobacco whose annual re.
ceipts from the sale.of tobacco exceeds
5000 shall pay $3.50 for each store. No
manufacturer Of tobacco snuff, cigars
or cigarettes shall be required to pay
special tax as dealer in manufac-
tured tobacco. snuff. cigars or cigar
cites for selling his own products at
the place of manufacture
Manufacturers Of tobacco whose an
! nual sales do not exceed 100000 pounds
shall each pay So: not exceeding 20O.-
600 pounds. $12; not exceeding 100000
pounds. $24: not exceeding 100000
pounds. $50; not exceeding 100000
pounds $500; not exceeding 100000
pounds, 5000; not exceeding 2O.0O0.OOO
pounds. $1,000: exceeding 100000
pounds. $2.496.
Manufacturers of cigars whose an
nual sales do not exceed 100000 cigars
shall each pay So: not exceeding 300
900 cigars. sc: not exceeding 100000
cigars. $12: not exceeding 100000
cigars. $50: not exceeding 100000
cigars, $3.50; not exceeding 2O.0O0,OOO
cigars. 5000: not exceeding 100000
cigars. $1,000: exceeding 100000
cigars. $2.496.
Manufacturers of cigarettes whose
annual sales do not exceed 100000
cigarettes shall each pay S12; not ex-
ceeding 100000 cigarettes. $24: not
exceeding 100000 cigarettes, $50: not
exceeding 100000 cigarettes, $12O;
not exceeding 100000 cigarettes.
5000; not exceeding 10O.0OOO0O cigar
cites. $1,000; exceeding 1OO00O,OOO
cigarettes, $2,496
I'm arriving at the amount of license
tax to be paid hereunder and in the
levy and collection Of such tax" the
law says. leach person. firm or corpo-
ration engaged in the manufacture
Of cigars. cigarettes Including little
cigars) or tobacco shall be considered
and deemed single manufacturer
The law says regarding special tax
violations:
"And every person who carries on
any business or occupation for which
special taxes are imposed by this act,
without having paid the special tax
herein provided, shall, besides being
liable to the payment of such special
tax. be deemed guilty of a misdemean-
or, and upon conviction thereof shall
pay a fine of not more than $780, or be
imprisoned not more than six months,
or both, at the discretion Of the court.
Provided, that the special taxes i'm
posed by this act and payable during
the special tax year ending June so.
1916, shall be collected and paid pro-
portionately for the period during
which such taxes shall remain in force
during said year"
Special Stamp Taxes.
On and after Dec. l. 1914. for bonds,
debentures. certificates Of indebted
ness and certificates OF stock Il stamp
tax Of 3 cents On each 500 of value
is provided. Government and munich
pal bonds are exempt. as are stocks
and bonds of building and loan asso-
Citations and mutual ditch or irrigat-
ing companies. On all sales or agree
ments to sell or memoranda of sales
or deliveries or transfers Of shares or
certificates of stock cents on each
$500 of value
These provisos are made:
THAT it is not intended by this act
20 impose 4 tax upon an agreement
evidencing deposit Of stock certifi-
Gates as collateral security for money
loaned thereon. which stock certificates
are not actually sold. nor upon such
stock certificates so deposited: Provid-
ed further. that in case Of sale where
the evidence Of transfer is shown only
by the books of the company the stamp
shall be placed upon such books, and
where the change of ownership is by
transfer certificate the stamp shall be
placed upon the certificate. and in cases
of an agreement to sell or where the
transfer is by delivery Of the certif-
cate assigned in blank there shall be
made and delivered by the seller to
the buyer a bill or memorandum Of
SUCH sale. to which the stamp shall be
affixed, anG every bill or memorandum
of sale or agreement to sell before
mentioned shall show the date there
OF. the name Of the seller. the amount
Of the sale and the matter or thing TO
which it refers"
Upon each sale, agreement of sale or
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