The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1914-12-04
WAR TAX LAW IS NOW
IN FULL FORCE
AND EFFEBT

The war tax is now in full force
and effect. The taxes on beer, wines
and tobacco went into effect Novem-
Der |. The other taxes went into eff
feet December |.
The government has named no war
tax stamp depository in Caldwell but
our banks have got supplies from
Boise for the accommodation of their
customers. In a few days there will
be plenty of stamps on hand for all
the things enumerated in the war tax
law.
The main provisions of the war tax
law are:
Tax on beer, $1.75 barrel; recti-
fled whiskey, cents gallon; all
domestic, stilled wines, 8 cents per
gallon and SIS cents a gallon on all
grape brandies used i'll fortification
thereof; champaign rs cents a quart;
carbonated wines, 10 cents quart
liquors and cordials, "a cents gal
lon.
Bankers, 81 per $1,000 of capital,
surplus and undivided profits; pawn
brokers, $50 year; commercial brok-
ers, $40; commission merchants, SIO;
custom house brokers, $40.
Proprietors Of theatres, meseums
and concert halls with seating capacl-
ty not more than 800, SIS year, not
exceeding 600, $50 year; not exceed
ing 100, SIS; more than 1000, $lOO;
circuse., 500; other amusement pro-
prietors or agents, except OF chautau-
quas, lecture lyceums, agricultural or
industrial Airs or exhibitions under
religious or charitable auspices, $40:
bowling alleys and billiard rooms, S.
for each allev or table.
Stampt Tax.
Stamp taxes as follows: Perfum-
cry, cosmetics and similar articles
from l-8 cent for each cent package
to So cents on each rs cent package
and So cent for each additional Is
cent in value; chewing gum, 4 cents
foN each ST value; sparkling wines not
otherwise Staxed, | cent dor plnts
and 2 cents for all larger containers.
On all original issues of bonds, de-
bentures, certificates of Indebtedness
and certificates of stock, cents Tor
each 500 of face value or fraction
thereof. On transfers of same, sales
agreements to sell, etc, 2 cents on
each 500 of face value or fraction
thereof 1t is provided that the tax is
not to apply to an agreement evidenc-
ing a deposit of stock certificate as
collateral security for monev loaned
thereon, which stock certificates are
not actually sold.
On each sale or agreement OF sale
or to sell any product or merchandise
at any exchange or board OF trade or
similar place, for present or tu'
delivery, cent on each $lOn in value.
Promissory notes, except bank
notes issued for circulation, and tor
each renewal of same, for a sum not
exceeding 500, 2 cents; for each addi-
tional 500, cents; for each addition
al 500 or fraction, 2 cents.
Express and freight bills of lading
manifest, etc, cent.
Telegraph or telephone messages
for which a charge of IS cents or
more is made, cent added to cost OF
message.
Indemnity bonds, 50 cents each.
Certificate of profits or interest in
property aocumulations of any aSso-
citation, company, or corporation and
transfer thereof, 2 cents for each STU
of face value or fraction thereof.
Certificate of damage or otherwise
and all certificates issued by any port
warden, marine surveyor or person
acting as such, Is cents.
Certificate of any description re
CURED by law, not otherwise srecitledr
so cents.
Contracts, brokers' notes, memor,
anda of sale of goods, merchandise
stocks, bonds, exchange, notes OF
hand, real estate or property OF any
kind or description issued bv brokers
or persons acting as such, not other
wise provided for, 10 cents.
Deeds and conveyances OF property
where value, excluding membranes
exceeds 500 but not $500, 50 cents
for each additional $500 or fraction, ST
cents. This is not to impose tax
on any instrument given to secure a
debt.
Custom house entries, not exceed
ing 500 in value, rs cents 500 tC
$500, so cents; exceeding $500, 81. En-
try for the withdrawal of any goods
so cents.
Insurance upon property againsi
fire, etc. u cent for each dollar OF
premium charged; cooperative and
mutual associations and reinsurance
exempt.
Indemnity insurance, liability, plate
glass, burglary, title guarantee, etc
Ne%Cept NE, personal accident, WORK
mems compensation = cent for each
dollar of premium charged.
Tickets for foreign passage by YES.
sci. ND to $50, 81; $50 to 90, s.; more
than 500, S.. Less than $40 exempt
Power of attorney, for election o.
officers. 10 cents; all others rs cents
Protest of not, draft, etc, Is cents
Every seat or berth in parlor OF
sleeping car, cent.
Maximum estimate of annual rev.
enue, $l07, 900. 900; minimum estimate
based on possible slump in beer pro,
duction, 100000.
Tax on Tobacco.
Special annual tax on tobacco deal
ers and manufacturers.
Dealers in leaf tobacco. from So to
$2+; dealers in tobacco, $3.50 for each
store; manufacturers of tobacco with
annual sales not exceeding 100000
pounds, 50; not exceeding 100000
pounds. $l2; not exceeding 10000
pounds, $24; not exceeding 1000 900
pounds. 800; 100000 pounds, $500;
l.