Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1914-11-30
war REVENUE STAMP ACT
EFFECTIVE TOMORROW
Many Glasses Of Oftfcial Documents
Must Bear Their Share
Of Burden.
TBLEpHoNE MESSAGES TAXED
Division Manager Weber Explains
How Revenue VIII BE Collected at
Pay Station Teiephohcs--Freight
Bills Of Lading Must Be Stamped.

Pay Station Teiephohcs--Frefght
Bills Of Lading Must Be Stamped.
Included I'm the schedule OF special
taxes effective tomorrow under the
terms OF the emergency war revenae
measure, is a tax on telephone and
telegraph messages costing 10 cents or
more. G. II. Weber, division manager
OF the Chesapeake and Potomac Tele.
phone Company told yesterday how his
company had prepared to collect tho
Tux aB directed by tho government.
"The preparation for the collection
of the 1-ceht tax on oil messages OF
Is cents or over has been a big task
for tho telephone company" said Mr..
Weber. 'In the case OF public tele-
phones with coin box attachments. the
tax OF cent Is to be inserted as di-
rected by the operator L. tho quarter
slot In the coin box by the person
operators have been Instructed to ar
range for this.
Special preparations for billing reg
ular subscribers correctly for the tax
imposed on their messages Of Is cents
and over also had to be made. New
COtiCCttOh EOullueS 10 DC prepared
and now systems OF accounting worked
out. The telephone company had ad.
vised all telephone users OF the new
law and the methods put into effect
for collecting the taS. Notices giving
fun directions have been placed on all
public telephones, and all subscribers
have been advised by means Of cir
cular inclosed with their monthly bills.
This circular explains the method OF
making the charge for the tax and
gives digest of the law relating to It.
LAW APPLIES TO ALL MESSAGES
COSTING 10 CENTS OR MORE
1.-THE law applies not only to all mes
sages on which the rate IS 10 cents
OR moro per message, but also TO all
including overtime, amounts to is cents
or more. Thus, while a single call at
the rate Of 3 cents bears no tax, should
the conversation be prolonged over
period which would make the nggre-
gate charge Is cents or moro. the tax
OF cent lie imposed.
"All telephone bills rendered during
the life OF this law will include toll
service statement that Will show those
messages on which the tax Is to DO
levied. together with the mount OF
such tax.
1.-THE law directs that this tax shall
be collected from the person paying for
such message or conversation. and
places the responsibility for colleo-
tion upon the telephone company"
Telegraph messages are to BIO taxed
on the same basis, and under the Same
regulations.
DOCUMENTARY TAXES
TAKE EFFECT TOMORROW
Many other taxes will also be effec-
tive tomorrow, including the adhesive
stamp or documentary tax. Thiseched-
ule follows:
Bonds, debentures or certificates OF
Indebtedness of any association, COM
pany OF cooperation on each, 500 face
value, 0 cents.
Original Issue OF stock, organization
or reorganizatfons, ON each 800 face
value cents.
Sales, agreements or memorandums
OF sales delivery or transfers OF shares
or certificates OF stock, on each 500
Sales. agreements OF sales OF pro-
ducts OF merchandise, eithor for pres
ent OF future delivery. on each 500 in
value, cent.
promissory notes or renewals. up to
500. 1 cent; for each additional 500
or fraction thereof, cent.
Bonds. except In legal proceedings,
90 cents.
Certificates of profit or memorandunla
showing interest In property or accu-
mutations of companies, on each $500
Certificates OF damage or other GER
sificates issued by port warden or
marine surveyor, 25 cents.
Certificates required BY Law, not
otherwise specified. 10 cents.
Brokers' notes or memorandums OF
sales Issued b. brokers, not otherwise
specified. 10 cents.
ConveSances, value over 500 and not
exceeding $500, so cents; for each $500
or fraction thereof, so cents.
Entry OF goods in custom house, not
exceeding 800 in value. 35 cents; not
exceeding $500. 80 cents; exceeding $500
in value, 81.
Entry for withdrawal OF goods from
customs bonded warehouse SO cents.
TAX on INSURANCE
FALLS ON PoLICYHoLDER
Fire. marine OF inland insurance. ex-
cept purely mutual or cosoperative, or
renewal Of premium, Is cent on each
81 or fractional part; same prioo on
fidelity insurance or guarantee oil
policy.
Tickets by any vessel from the
United States to foreign port, cost next
exceeding $50, 81; less than 10 exempt;
more than $50. not exceeding 500, So:
more than 500, So.
Power OF attorney or proxy for
voting at election Of officers for COM
mercial companies, 10 cents.
Powor OF attorney for real estate
transactions or transfer of stock, %
cents
Protest on notes. bills of exchange
or any marine protest, 25 cents.
Telegraph and telephone messages,
on charges exceeding Is cents, cont.
Parlor car seats or sleeping car
berths. cont.
Stamps must also be affixed to bills
OF lading issued by railroads or ex-
press companies, and tax is TO be
levied Oh all Pullman berths sold
stamps may be secured from the Office
OF Collector II. G. L. Moncure, of tho
internal revenue Office in this city.
To-day Will be the last opportunity
to pay the special tax which went into
effect ON November 1. This taS was
on hrhkarR banks fhAntras cnn, n,ia