Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1914-10-31
ALL NEW JERSEY
CLUBS MAY HAVE
TO PAY WAR TAX
Emergency Revenue TO Go Into
Effect Next Week-Gamers
to Be Taxed.

Practically every club in New Jer-
sey will come In under the provisions
of the emergency act, which goes into
effect next Monday, if the interpreta-
| ton Of the law made by Charles v.
| Duffy, the local revenue collector, is
upheld at Washington. Before final
J decision will be made in the matter,
: however. the Washington authorities
will be asked for ruling.
The new law provides a tax of SIS
for each and every pool or billiard
table and a similar amount for each
bowling alley. All clubs provide for
some one of these games. The law
itself does not mention club-houses.
but does set forth that wherever
such pool or billiard tables or alleys
are owned and run, with or without
price" the tax shall be imposed.
Another section of the war tax act
which goes into effect next week pro-
vides for war tax on banks brokers,
theatres, music and concert halls.
telephone calls, clrcuses, tobacco.
newspapers shipped out of the county
in which they are published, Pullman
car tickets or sleeping train berths,
and numerous other things.
Bank Tax.
The tax on banks provides for an
assessment of 81 for each $1,000 used
or unemployed, including the esti-
mated capital, the surplus and undi-
vided profits. Excluded from the
bank tax are postal savings banks
and what might be called mutual
banks-institutions that receive de-
posits, make loans and investments
purely in the interest of their de-
poSitors. Stock brokers will have to
pay $50 tax; pawnbrokers, 500; COM
mercial brokers, $40, and customs
house bro.ers, $40.
Theatres, museums and concert
ha Is are taxed according to their
seating capacity. Places with seat
ing capacity of not more than 25O
will have to pay $50; not less than 700
nor more than 500, $50; not less than
500 nor more than 800, SIS. Places
with seating capacities of more than
800 will have to pay $780,
Circus managers will be required to
pay tax of 500 for every State in
which they appear. The law further
provides that the proprietors and
agents of all other productions not
enumerated will be obliged to pay
tax of so Affairs under re igious or
charitable auspices are exempted.
Tobacco Assessment.
Every place where tobacco in any
form is sold, where the annual re-
ceipts are $3.50 or more, will have to
pay tax of at least $3.50. There Is
graduated scale of taxation for
other tobacco shops. according to the
amount of the annual receipts.
Newspapers shipped out of the
county in which they are published
are taxed one cent for each bundle
valued at five cents or more. Returns
must be made on or before the 10th
of each month, based on sworn
statement submitted by newspaper
proprietors.
Telephone calls, where the charges
exceed fifteen cents, are taxed one
cent per call. A war tax of one cent
Is paced on railroads for each palace
car or berth accommodation sold,
and tax of 81 is placed on all
tourists whose passage costs $50 or
more
Collector Duffy expects his supply
of adhesive stamps from Washington
on Monday. The various deputies
throughout the district will be sup
piled Immediately upon their receipt
in Newark.
All war tax stamps placed on bot
ties or boxes must be adjusted In
such way that they can be de-
stroyed upon the opening of the bottle
or box. The stamps placed on COM
mercial paper must have the Initials
of the purchaser and the date written
In ink across the face of them
Collector Duffy calls the attention
of retail dealers in domestic and i'm
ported wines, cordials and the Ike to
an order he has received from Wash
ington directing that such dealers
keep record of all stamped wines
sold on and after october 20. The
stamps for these goods have not beer
received In Newark as yet, and until
they do reach here dealers must keen
an accounting and then present a
sworn statement to the collector.