New Britain herald., 1914-11-25

house, or removed for consumption or sale, within the United States, by whatever name such liquors shall be called" The new law also taxes all stilled wines, domestic and imported, when sold or offered for sale or con- sumption. The tax on still wines is eight cents per gallon, domestic and imported champagne and other sparkling wines, and all artificially carbonated wines are taxed twenty cents extra, and the tax on liquors is increased twentyfour cents gallon.
 One Cent Telephone Tax.
 The telephone and telegraph tax probably comes closer to the average man on the street than anyNN other. This tax goes intcs effect yDecefn Der 1 and is included in the stamp taxes listed in schedule A. The Southern New England Telephone company has not yet made an announcement of it's plans for collecting the telephone tax of one cent message, but the law which follows, provides that the com pany shall collect the tax from the person paying for the message:
 Tt shall be the duty of every per son, firm, or corporation owning or operating any telegraph or telephone line or lines to make within thirty days after the expiration of each month sworn statement to the col lector of internal revenue in each or their respective districts. stating the number of dispatches. messages, or conversations originated at each oI their respective exchanges, toll sta tions, or offices. and transmitted thence over their lines during the preceding month for which a charge of fifteen cents or more was imposed, and for each of such messages or con- versations the said person, firm, or corporation shall collect from the per- son paying for the message or conver- sation a tax of one cent in addition to the regular charges for the message or conversation which tax the said person, firm, or corporation shall in turn pay to the said collector of inter nal revenue of their respective dis tricts.
 The law exempts telegram, tele- phone and other company messages airing on the affairs and service of thecompany and also all messages by government officials on official busi- ness.
 Inasmuch as long distance calls are the only ones which come under this provision of the law, it is not likely that the added expense and trouble to the telephone companies will be very great. The conference committee changed the telephone and telegraph tax to require the company to collect it from the person paying for" the message, in lieu of the word sender"
 The first special tax on banks will be based on the capital. surplus and undivided profits for the preceding fiscal year ended June 30, 1914, and will be eight-twelfths of one dollar per thousand to cover the eight re- maining months of the tax year end- ing June 30, 1915. The tax is due now, but the procedure of making return, assessment and payment awaits the promulgation of rules by the treasury department. The tax will have to be paid until January l, 1916. or fourteen months in all. The rate Is s1 per thousand of capital. The National bank will be assessed $500 and the New Britain Trust company $500 in war tax.
 Law ina Effect Thirteen Months. Following is a list of the adhesive stamp taxes which will go into effect December 1 and shall not be levied after December 31, 1915:
 Bonds, debentures, certificates of indebtedness by any association, com pany or corporation, new issues, $10O par value, each five cents.
 Sales or agreements to sell stock SlOO par value, each two cents Agreement of sale of products or merchandise on exchanges, each s100, one cent.
 Promissory notes. except bank notes for circulation and renewals, each $100, two cents. Bundles shipped by freight and ex- press, one cent. Telegraph and telephone companies. one cent on each message over fifteen cents. Senders of telephone or telegraph messages on each over IS cents, one cent.
 Certificates of profits of corpora