The Raymer enterprise., 1914-10-22
SENATE PASSES
WAR TAX ACT
DEFEAT OF COTTON RELIEF
MADE BASIS FOR STRUGGLE
AGAINST LEGISLATION.
.LUXUR|ES HARDEST HIT
BEER, WINES, CoRDIALS, PERFUM-
ERY, COSMETICS AND CHEW.
ING GUM ARE TAXED.
Western Newspaper Union News Service.

Western Newspaper Union News Service.
Washington. - The administration
war revenue bill levying approximate
ly 100000, 100000 additional taxes, to
meet the emergency caused by the
war In Europe. was passed by the
Senate, "a to %, after southern Demo
Gratis in coalition with Republicans o.
the Senate desperately fought to in
definitely postpone consideration OF
islation had been decisively defeated.
The main provisions Of the 100000
10000 war revenue bill are as follows:
Tax on beer, sl.75 a barrel; recti-
fled whiskey. cents a gallon; all do
mestic still wines, 8 cents a gallon.
and 55 cents gallon on all grape
brandies used In fortification thereof;
champagnes, rs cents quart; carbon
ated wines, 10 cents a quart. liquor
and cordials, "a cents gallon; bank
ers, 81 per $1,000 Of capital, surplus
and undivided profits; pawnbrokers.
| $50 a year; commercial brokers, $40;
commission merchants, $40; custom
house brokers, $40; proprietors OF the
aires, museums and concert halls with
seating capacity of not more than 800,
| SIS a year; not exceeding 600 capacity
$50; not exceeding 1000, SIS; more
than 1000, 500; circuses, $100. 9th
er amusement proprietors or agents
except Chautauquas, lecture lyceums.
agricultural or Industrial fairs or ex-
hibitions under religious or charitable
auspices-s1o: bowling alleys and bill
Hard rooms, S. for each alley OF table.
Special Tobacco Taxes.
Special annual taxes on tobacco
dealers and manufacturers:
Dealers in leaf tobacco from Sc to
$24; dealers in tobacco. $3.50 for each
store; manufacturers Of tobacco, with
annual sales not exceeding 100000
pounds, Sc; not exceeding 100000
pounds, $12; not exceeding 100000
pounds, s24; not exceeding 1,oOo,0Oo
pounds, $50. 100000 pounds, 5000:
100000 pounds, 5000; 20.000,000
pounds, $1,000; exceeding 20,00o,00o
pounds, s2,496.
| Manufacturers of cigars, whose an
nua sales do not exceed 100000 ci-
cigars, $12; 100000, $50; 100000.
$50; 20, ,0O0,0 600; 40.Ooo.oOO, 81, 200:
exceeding 100000, s2,496.
Manufacturers of cigarettes with an
nual sales not exceeding 100000 ci-
garettes, sl2; 100000. s24; 100000.
500; 100000, s120: $4,000. 5000:
1Oo,OOO,Ooo, $1,000; exceeding 100000
900. s2,i96.
Levles on Perfumery.
Stamp taxes as follows:
Perfumery, cosmetics and similar
articles from one-eighth OF cent for
each scent package to five-eigths OF
cent on each 25-cent package and
fiye.eighths of cent for each addi-
tional 25 cents In value; chewing gum,
4 cents for each sl0 0of value. spark.
ling wines not otherwise taxed, 1
cent for pints and cents for all larg-
er containers.
Bonds, certificates OF Indebtedness
| t certificates Of stock, cents for
ach 500 Of value; sales, agreements
o sell, etc, cents on each sl00 OF
value; exempting agreements OF de-
pcsit on stock certificates as collat-
eral for loans; board of trade sales or
agreeenmts to sell, | cent for each
800 OF value; promissory notes, 9
cents per 800; express and freight
bills OF lading, l cent each; newspa
per shipments taxed on monthls
sworn statements OF publishers tshir
ments within the county of publica
ton exempted) | cent per shipment;
telegraph and telephone messages.
cent each. indemnifying bonds, 50
cents; certificates OF damage, etc, 25
cents; certificates of profits, cents
for each 500; certificates of damages.
etc, 25 cents; all other certificates re-
quired by law, 10 cents each; broker
notes, memorandums of sale, etc, 10
cents; eonyeyances, 50 cents on values
between 500 and $500 and 80 cents
for each additional $500 OF value; Gus
tom house receipts, Is cents to 300
on values ranging from sl00 to more
than $780, custom house withdrawal
entries, so cents each.
Marine and fire insurance policies,
cent on each dollar of premium. Co
operative and mutual fire insurance
exempted casualty insurance. / cent
on each dollar OF premium.
! Passage tickets sold In the United
States to foreign ports not exceeding
$40 In cost, So; more than $50, IS;
tickets less than $40 exempted.