Norwich bulletin., 1914-12-09
FIND REVENUE LAW
 HARD TO UNDERSTAND
Provisions of Revenue Tax Law Worry
 Liquor Dealers.

Deputy Collector of Internal Rev. enue William Fl. Farrell at New Lon- don has received a supply of appli- cation blanks for wine and proprietary stamps, which may be obtained at his office in the custom house. These blanks are printed for the convenience of those having occasion to order the stamps by mail from the office of the 'ollector in Hartford. MT. Farrell has not as yet received any blanks for documentary stamps. When sending in orders for stamps, it should be borne in mind that the denomination, kind and number desired should be plainly stated
 Orders should also be accompanied either by a money order or certified check. Collector Farrell has already had several personal checks that had office in Hartford and returned to him for verifcation as to their worth. Personal checks will not be accepted by the internal revenue department until the standing of the signer is known to its officials.
 One of the greatest problems with which collectors are having to con- tend is the making clear to liquor dealers of the provisions of the emer- gency tax as it relates to their busi- ress. This special tax went into effect Oct 23, before any stamps were is
 
 an account of their sales of goods coming under the law and to make a sworn return to the collector of their district when the stamps were is- sued.
 Just what is included in the act re- lating to intoxicating beverages is the point that seems to perpIex many holders of licenses. In the first place there is no special tax on whiskey, rum. gin and brandy, presumably be- cause they are already heavily taxed. Still wines, meaning, of course, those which do not efferyesce, such as clar- ct, port, sherry and others, are taxed at the rate of two cents for each quart sold. The dealer must keep a record of his sales.
 Sparkling wines. such as cham pagne, are taxed to the amount Of 20 cents a quart. Liquors. cordials and other compounds are taxed six cents per quart. Many dealers are confused over the meaning of the word com pounds" It does not refer to blended whiskies, for instance. which may be a mixture of different brands. It does affect, however, cocktails, apricot brandy and other compounds having fruit flaVors.
 Another detail of the emergency revenue tax that should be renenn- bered is that the tobacco and wine taxes apply to social organizations and clubs as well as to business houses. Every club or organization which sells tobacco in any form to the extent Of more than $200 annually must pay the special tax and any quantity of liquid refreshments coming under its pro visions must be duly stamped.
 Newspapers will contribute their quota toward increasing the finances of the nation. Beginning Dec. 1, an account must be kept of all bundles of papers sent to cities and towns out side that in which the paper Is plrlb- lished, excepting those that are in the same county. A tax of one cent is irn- posed on each daily bundle. InS cases where several bundles go to: one city or town they may be tied together and rated as one parcel Prior to Jan. 15 of each month thereafter, the pub fisher of the newspaper must file g. sworn statement with the collector of his district setting forth the num- ,beI. of bundles he has shipped outside the county and pay the tax therefor.