The Bridgeport evening farmer., 1914-12-07
ALO0NKEEPERS TRY TO MASTER FINEST
 POINTS IN NEW LAW

'-War tax'' situation, which is Of sps- cial interest to them The new Vvrin- kle amounts to this: Suppose Jones has an establishment, which he uses in part for the sale of liquor and in part az a stock room. And suppose that Jones finds things a bit crowded in his stock room and undertakes to remove temporarily some of his stock to the saloon proper. According to the law, then, the stock which he has removed to the saloon proper at once becomes taxable for special stamps.
 One saloonkeeper informed Internal Revenue Collector James J. Walsh he would put up a sign reading ''Not for Sale'' over the stock to indicate that it had been removed temporarily from the stock room, but the latter gave warning that he could not get around the law in this manner. The order from Washington in. regard to this matter, reads in part as folIows:,
 Taxable goods in the stock room are not required to be stamped until sold or offered for sale or consump tion When, therefore, the taxable goods are removed to a retail room or depart ment and sold or offered for sale or sconSumption, the same must be tax paid and stamped. Bar bottles or oth- i CT containers from which sales by the drink are made must be stamped and the stamps be completely effaced and obliterated when emptied. New stamps must be affixed at each red1ling. If sales by the drink are made from large containers, such as wine kegs or barrels, they must be stamped. Bot ties or jugs may be filled from large unstamped containers, such as 6ar- rels of wine, but the necessary stamps must be affixed to the bottles or jugs Cocktails, compounded by bartend- CTS for immediate consumption by GUS toners from glasses, need not be tax ed. Miniature bottles of taxable goods for display purposes, in use by drum nners, need not be stamped but must be filled from stamped containers and each must have certificate attached to that effect Such bottles for Iiquors and cordials should not contain more than two ounces, and those for wines not more than four ounces"
 Up to Saturday night Mir Walsh said about 10000, 600 war tax stamps have been sold in the Connecticut Dis tr1ct, which includes Rhode Island He could give no idea of the total value Of these stamps at this time.
 The amount of tax to be paid on certain articles, MT. Walsh said, has caused some confusion on the part of merchants. As an illustration MT T Walsh said, a box of tooth powder marked on the packages to sell at 25 cents Is sold at that price by some dealers while others cut the price five or six cents. In every case, Collector " alsh said, the tax must be paid ac- cordtng to the marked retail price on the container. regardless of what it may be sold for
 The collector also pointed out thai in no event will an ordinary nostaee s stamp take the place of the revenue stamp. Persons using postage stamps Will be required to pay the taxs>oye1 again with the. proper stamps. In some instances, MT. Walsh said, per sons have asked to use the old Span- 1 ish-American war stamps which f17eaJ1 have on hand. These stamps, he said. | are worthless for any purpose and are not redeemabIe
 Owing to the rush of business. caused by the tax act, it has been 1 impossible for the department to 1 handle all communications promptly. l In view of the accumulation of work 1 arrangements have been made to date returns November 30 until the off, 1 cials can take care of the work promptly. Exceptions are made, how ever, in some cases.
 To Date Returns November 80.
 Collector Walsh has given ouN the
 By special ruling of W H. Os- borne. commissioner of internal rev enues I will date all special tax re- turns November 30, until such time as the office is able. to handle applf- cations promptly, except in cases
 
 has made no effort to file his returns prior to that day. In all cases where merchants are unable to secure docu- m entary stamps for bills of 1ading, | this office will permit shipments to go forward, providing the shipper shall keep a careful record of the. same and the stamps can be affixed or cancelled | when received, ,,
 With the hope of quickly recover ing from the emergency tax rush. the internal revenue department has been at work nights. It is interesting to note in this connection that the de- partment is already starting upon it's work for the income tax, on which returns must be filed within sixty days from January 1, 1915, by all persons whether married or single. who have an income of 5000. Notices are be- last years list and to number of E others who are likely to come within the scope of the ruling. The last in come tax ruling was for $2,50O. as it applied for only ten months, instead of a full year.
 Of Interest To Clubs
 Tn an opinion just received by Col lector Walsh, from the treasury de- partment, Washington, information is given that tax is called for on bowling alleys and billiard or pool tables used exclusively by clubs. In regard to liquors. tobacco, etc, clubs are effected the same as a commercial house.
 Regarding Express Service.
 The decision relative to small ex- press services is that mere local i operators. for the delivery of pack i ages, baggage and such like, within l the limits of the city, are not required | to give bills of lading. Although such ( operators may give a receipt for arti- ( cles to be delivered, such receipt is not required to be stamped. The car I riers which are intended to be in cluded within the terms of Schedule A, under the head of Freight and Tariff" are such as are engaged in 2