New Britain herald., 1914-11-20
LEASED WIRES ARE
 EXEMPT FROM TAX Messages So Sent VIII Escape Impost Under War Ruling.

Washington. Nov. 20.-A war taa regulation by the commissioner of in.
 ternal revenue made public yesterday l eXempts messages sent over leased l wires from the tax imposed by the
 emergency revenue law.
 The law imposes tax of one cent
 on every telephone and telegraph mes sage for which a charge of 15 cents ] or more IS made and requires the company operating the lines to collect 1 the tax. Here are the commissioner S 1 instructions to collectors of internal I revenue: 1 Il. A company shall make one re- 1 port and one return for the com pany as a whole and not for each of ! it's exchanges and tolls stations sep arately; such report and return shall be made to the collector of internal ] revenue and the district in which the company's principal office is located. Scope of the Report. 2. Every company shall include iH it's report all taxable messages orig mated by it without regard to the own ership of toll lines used in transmit ting these messages. Telephone con- panies receiving message to be re- transmitted over the lines of tele- graph company, or telegraph com- panies receiving messages to be re- tra nsmitted over the line of tele phone company, will be regarded as the point where such messages orig mate. In such cases the company retransmitting such messages will not be required to include the same in it's monthly return. Where, however, a message sent over telephone line is received directly from the sender the company receiving and transmit ting the same will in such case be regarded as the point of origin and will include all such taxable messages in it's monthly return. A reversed message shall be considered as orig mating at the point of collection.
 "3. Reports and returns may be made by company for it's fiscal month or billing period to be filed within thirty days after expiration of fiscal month. provided full return is made for the period during which the tax is to be collected. .:.....
 A. Additions may be made any month for errors on the previous months reports and returns. Re- ductions covering items reported in excess in previous months not allow able. In such cases amended returns may be filed before assessment is made. otherwise claim for abatement or re- fund, as the case may be, should be filed. ir
 ''5. Messages originating at auto matic stations for express of which a charge of 15 cents or more was made are subject to tax, and com panies owning or operating such sta tions must include all such messages in their monthly returns. The method of collecting the tax from the senders of such messages is matter wholly within the province of the companies receiving and transmitting the mes sages
 Overtime Messages.
 "6. All overtime telephone. mes sages where the initial rate is less than 5 cents, but the total charge on ac- count of the overtime brings the charge of 5 cents or more, are sub ject to tax.
 -. Messages transmitted over pri- vate leased circuits and relating ex- clusively to the business for which the circuit was leased are held to be exempt from tax Where, however, any such leased circuit is used for the CTdnSnllSSlOn or messages other than above stated return for all such messages, for which a charge of 15 cents or more would be ordinarily made, must be rendered monthly by the lessee.
 ''S. Messages or despatches of of ficers and employees of the company concerning the affairs and service of the company and like messages or of n1 of railroad companies sent over the wires on their respective railroads are exempt from tax. Franked messages, if of d private character for which a charge of 15 cents or more would otherwise be charged, do not come within the exemption above referred to and should be included in the re- turn made.
 "9 Messages of officers and en- ployes of the United States govern ment on official business and like messages of state officials are exempt from tax"