The Bridgeport evening farmer., 1914-11-23
HOW ''WAR TAX"
 MUST BE PAID
Manufacturers to Affix Stamps
 On Individual Packages.

BuTIn0T HStTucllOnS ESSdIoAAS IAS collection of the deficiency tax which goes into effecH on December i. have been received at the office Of the co1- lector of internal revenue. and take up the cancellation of tax stamps on manufactured articles, and the rules for tax collection of telephone and telegraph messages. Regarding the cancellation of stamps, the instruc- tions say
 The proviso to Section 8, Act or De- tobeE 22, 1914, read as follows: 'sThat instead of cancellation by initials and date, the stamps on the articles enum- erated in Schedule B shall be so af- fixed on the box, bottle or package, that in opening the same, or using the contents thereof the said stamp shall beenectuaI1y. destroyed; and in default thereof, the party making default shall be liable to the same penalty imposed for neglect to aff1x said stamp as here inbefore prescribed in this Act $
 Section 22, however, authorizes the commissioner of internal revenue to prescribe such method for the cancel Iation of stamps as he may deem ex- pedient in lieu of the method pre- scribed by the act
 Under this authority it is held that as to stocks of articles subject to tax under Schedule B-that is, perfumery, cosmetics, and other toilet prepara- lions, chewing gum and substitutes therefor-now in the hands of man ufacturers and packed ready for ship unent on order not yet received, which stocks already packed in boxes or car- tons remain int heir hands on Decem- ber l. and it is impracticable to packt he boxes or cartons for stamp ing without serious loss, the stamps covering the entire contents of the container may be fixed to the con- tainer and cancelled with the initials Of the nanufacturer. the month and the year.
 When goods have been previously ordered for delivery at future date, andt he same are already packed in ship ping cases to fill the order, and marked f0re shipment to the pur- chaser, such goods may be delivered to purchaser without each article being stamped, provided that the pur- chaser is provided with proper stamps to attach 70 taxable articles when the case is opened.
 Retailers receiving goods in such boxes or cartons bearing stamps should retain the stamped container until the contents are disposed of and will be held liable for the tax on goods exposed for sale unstamped, unless they are able to produce such stamped containers as evidence that the goods have been taxpaid by the manufac- turers.
 Cased goods, which have been re-
 
 to depots or warehouses prior to De- cember 1, may be regarded as in the hands of the manufacturers as whole sa1ers and not as manufacturers and should be stamped by the retailers be- fore being sold at retail
 : Where goods are usually 0fered 1 for sale in small containers attached to display cards, stamps covering me 1 tax on all attached articles may be affixed to the cards
 ffra1ka f11 or some taxable and some untaxab1e, are packed in boxes for sale as en- Hreties, the stamps covering the tax Isable contents may be affixed to the box in such manner as to be broken on opening the boxes If the outer coverings in such cases are fancy containers which would be marred by attaching stamps to covers, or which are of such character that it is inn practicable to attach the stamps so that they will be broken on opening the, article for use, stamps may be af- fixed to the side or to the bottom of l the container. In all cases where stamps are so at l tacher as to be broken when the article is used, cahceIlation is un- necessary. Tn. all other cases can cenation of the stamps will be made i by afixing initials with month and i year.
 Retailers who are required by law
  1 possession on December 1. or received I stamped from wholesalers, before of l fering them for sale at retail should I in all eases where practicable, stamp l the individual bottle, can, pot, carton or box, usually sold and delivered to 1 the customer. In cases where this is l impracticabIe the stamps may beSafA fixed in one of the methods here out 1 lined.
 Without doubt this deficiency tax will go into operation at the most in l convenient time of the year for re- l taiIers. Not early enough in the year I to operate smoothly before the Christ mas rush, the big manufacturers will
 have much trouble in seeing that the 4 articles shipped for the hoIdayt rade 1 are properly stamped, and ther etail- l CTS who already have received large
 portions of their Christmas stock
 which are liable for tax, must sus-
 pend business on December to stamp 1 each of the many articles which are
 displayed. Accordingt O the law, it is
 illegal to make single sale after the
 law goes into effect without aff1xing
 the stamp, and 1t is certainly bad
 business to sell articles on which
 stamps have been affixed before that
 time.
 The collection of the tax en te1e- J graph and telephone messages pre-
 sents peculiar phase. The law pro-
 vides that a tax of one4cent must be
 paid on all messages the charge for
 which is over 15 cents, and that this
 tax must be collected from the sender
 of prepaid message. It is very
 often convenient and necessary to send
 messages, both telephone and teIe- graph, from a. telephone pay station, which has slots for 5, 10 and 25 cent
 coins. How the one cent tax is to be
 collected in this instance is a prob lem which the treasury department lodges neatly by saying 'eThe method
 of collecting the tax from the senders
 of such messages is a matter wholly within the province of the companies
 receiving and transmitting the mes- lsages
 ,l Without doubt the method used will l he a modification faf fra ssxzs+eT1, -y,o,z