Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1914-11-11
COLLECTOR '1| MURPHY
SOUNDS A WARNING ! ar
TELLS WHAT is REQUIRED OF
lowANs UNDER NEW WAR
REVENUE ACT.
SPECIAL TAXES ARE NOW In EFFECT
Explains Taxes on To bacco Dealers
and Wines Under the New Emer-
; e., gency Law. =,

80
of Internal Revenue for Iowa, has re-
Gently given out the following inform
alton regarding the New War Rev
enue Act: ~
MANY of the provisions of the act
are already in effect, some becoming
effective on Oct. 23rd last and others
on Nov. 1st.. Still others will be eff,
fective on Dec, LIST next. No stamps
have as yet been received by me,
and expect none until after the
middle o. November. Them hope
to be able to supply all demands. (.
Until the stamps are received all
dealers in wine, cordials, liqueurs,
etc., selling to the customer, must
keep account Of all such sales dating
from Oct. 23rd last. Later they will
be called upon to pay the tax on such
sales. KS ~, y h: !, &C.. Et5.
1.-THE new law im"oses upon all still
wines, domestic and imported, when
sold or offered for sale or consump-
ton, taxes as follows: On each bottle
containing IA pint or less, IA cent;
~ pint, 1-2 cent; 1 pint, L cent; i
quart, 2 cents. In still wines in all
other containers, 8 cents per gallon.
Upon domestic and imported cham
payne and other SPARKLING or artifi-
cially carbonated wines when sold or
offered for sale or consumption the
tax shall be upon each bottle con-
tanning IL pint or less, S cents; l,
pint, 10 cents; 1 quart, 20 cents; and
on all other containers at the rate of
cordials, ETC., domestic and imported,
the tax shall be collected on each
bottle containing not more than ~
pint, 1-2 cents; 1 pint, 3 cents; 1
quart, 6 cents; and on larger contain
ers a tax at the rate of "a cents per
gallon. ,.>, ,;Hsya, "a
= Va The Special Taxes. !
*'The special taxes became effective
on Nov. 1. These effect many per-
sons, firms and organizations hitherto
untaxed. Among =, these are banks,
which shall annually pay .$1.00 for
each $1,000. of capital, surplus and un.
divided profits employed in the bust
ness. Brokers shall pay $30.00s by,
brokers is meant every person, firm
or company whose business it IS to
negotiate purchases or sales OF Sc
curities. Pawnbrokers shall pay $50.
90; commercial brokers, $4,000; Gus
tom-house brokers, $1,000; cmomission
merchants, $4,000. y, + 3. III
.'Proprietors of theaters Of every
kind, where a charge for admission
is made, shall pay as follows: for
theater with a seating capacity Of
more than $50, $25.OO; with seating
capacity not exceeding 500, $50. co.;
with seating capacity not exceeding
300, $500; with a seating capacity
OF more than 800, $500. 90. Circuses
shall pay 100000. Proprietors of all
other public exhibitions or shows for
money, $1,000. .-@. s @ :. e. =
s'Proprietors OF billiard and pool
room and bowling alleys shall pay
S.. 90 for each alley or table. /.
Taxes on Tobacco Dealers. =
EVERY dealer in tobacco, whose
sales exceed $4,000 per annum shall
pay for each store or place in which
tobacco is sold, $3.50 per annum.
Every person whose business it is to
SELL or offer for sale tobacco, snuff,
cigars or cigarettes, shall be regarded
as a dealer in tobacco. A graduated
tax is imposed on manufacturers OF
tobacco. However, no manufacturer
of tobacco, selling his own product at
the place of manufacture, shall be
required to pay the special tax
Dealers in leaf tobacco, whose annual
sales or transfers do not exceed 50,-
900 pounds per year, shall pay so. W;
those whose sales exceed 5o,Ooo
pounds and do rot exceed 100000
pounds shall pay $1,000, and If the
sales or transfers exceed 100000
pounds, $24.0O. Dealers whose an
nual sales do not exceed 1000 pounds
shall be exempt from this tax ."
Stamp taxes, affecting documents,
cosmetics, chewing gum, etc., are ef-
fective December list.