Gilpin observer., 1914-10-22
SENATE PASSES
WAR TAX ACT
DEFEAT OF COTTON RELIEF
MADE BASIS FOR STRUGGLE
AGAINST LEGISLATION.
.LUxUR|ES HARDEST HIT
BEER, WINES, coRDlALS, PERFUM-
ERY, COSMETICS AND CHEW
ING GUM ARE TAXED.
western Newspaper Union News Service.

Western Newspaper Union News Service.
Washington. The administration
war revenue bill levying approximate
ly 100000, 100000 additional taxes, to
meet the emergency caused by the
war in Europe, was passed by the
| Senate, "a to %, after southern Demo
| Gratis in coalition with Republicans of
the Senate desperately fought to in
definitely postpone consideration OF
the measure, because cotton relief leg
islation had been decisively defeated.
The main provisions Of the 100000
| 10000 war revenue bill are as follows:
Tax on beer, SITS a barrel; recti-
fled whiskey, 5 cents gallon; all do
mestic still wines, cents a gallon,
and so cents a gallon on all grape
brandies used in fortification thereof;
champagnes, 25 cents a quart; carbon
ated wines, 10 cents a quart; liquor
and cordials, "a cents a gallon; bank
ers, 81 per $1,000 Of capital, surplus
| and undivided profits; pawnbrokers,
$50 year; commercial brokers, $40;
commission merchants, $40; custom
house brokers. $40; proprietors of the
atres, museums and concert halls with
seating capacity of not more than 3Oo'
$25 year; not exceeding 600 capacity
$50; not exceeding 1000, s75; more
than 1000, 800; circuses, 800. 9th
er amusement proprietors or agents
except Chautauquas, lecture lyceums,
agricultural or industrial fairs or ex-
hibitions under religious or charitable
auspices-s10; bowling alleys and bill
Hard rooms. IS for each alley or table.
Special Tobacco Taxes.
Special annual taxes on tobacco
dealers and manufacturers:
Dealers in leaf tobacco. from Sc to
$24; dealers In tobacco. $3.50 for each
store; manufacturers of tobacco, with
annual sales not exceeding 100000
pounds, SC: not exceeding 100000
pounds, s12; not exceeding 100000
pounds, s24; not exceeding 100000
pounds, $50; 100000 pounds, $500;
10000, 600 pounds, 5000; 20,000,0O0
pounds, $1,000; exceeding 100000
pounds, s2,496.
Manufacturers Of cigars, whose an
nua sales do not exceed 100000 ci-
cigars, $12; 100000, $50; 100000.
$3.50 100000 900, 600; 40,oOo,oO0, $1,000; 4;
exceeding 100000. s2,496.
Manufacturers of cigarettes with an
| nual sales not exceeding 100000 ci-
garettes, $12; 1000 900. s24 100000,
$50; 10000, 1000, s12O; $4,000, $500;
100000 $1,000; exceeding 100000
900. $2,496.
| levies on Perfumery.
| Stamp taxes as follows:
| Perfumery, cosmetics and similar
1 articles from one-eighth OF cent for
/ each scent package to five-eigths of
I a cent on each 25-cent package and
| five-eighths of a cent for each addi-
tional 25 cents in value; chewing gum.
4 cents for each s10 0of value: spark
| ling wines not otherwise taxed, l
cent for pints and cents for all larg-
er containers.
Bonds, certificates OF Indebtedness
OF certificates of stock, cents for
each 500 of value; sales, agreements
to sell. etc, cents on each 800 OF
value: exempting agreements of de-
pcsit on stock certificates as collat-
eral for loans: board of trade sales or
agreeenmts to sell, l cent for each
500 of value; promissory notes,
cents per 800; express and freight
bills OF lading, l cent each; newspa
per shipments taxed on monthls
sworn statements of publishers (ship
ments within the county of publica
ton exempted) cent per shipment;
telegraph and telephone messages, |
cent each; indemnifying bonds, 80
cents; certificates of damage, etc, %
cents; certificates of profits, . cents
for each 800; certificates of damages
ETC., % cents; all other certificates re-
| CURED by law, 10 cents each; broker
notes. memorandums of sale, etc, 10
cents; conveyances. 80 cents on values
between 800 and $500 and 80 cents
for each additional $500 OF value; Gus
tom house receipts, 25 cents to Sl.00
on values ranging from 500 to more
than $500; custom house withdra wal
entries, 80 cents each.
Marine and fire Insurance policies
cent on each dollar of premium, co
operative and mutual fire insurance
exempted; casualty insurance, l cent
on each dollar of premium.
Passage tickets sold In the United
States to foreign ports not exceeding
$50 In cost, SO: more than $50. SO;
tickets less than SO exempted.
Power of attorney. 10 cents; pro
tests of notes, etc. 25 cents: parlor
car seats and berths. cent.
Maximum estimate of annual reve
nue., $107, 100000; minimum estimate
based on possible slump in beer pro
duction, $92,000.00O.