The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1914-12-05

by congress October % to make up
ths deficit In tariff receipts caused by
the war In Europe will 60 into effect
today. The time for making returns
under the act without mourning tho
80 per cent penalty expired last night
at midnight.
The ONCE force Of Duncan Clinch
Heyward. collector OF internal reve-
nue. for South Carolina. has been
working night and day for the last
week In the effort TO keep pace with
the demands made upon IL by the pro-
visions Of the war, revenue act. Dur
Ing the last three days over 1000 let
ters have been received In the office.
asking many questions about the
scope Of the emer- ency revenue act.
Besides this heavy mail. the office
force han had to answer many In
ouiriss over local and long distance
telephones about the new taxes i'm
posed by the government. Yesterday
for hours the ONCE was crowded
With people who had waited al long
a possible before buying the docu-
msntary and proprietary stamps
which must be- Affixed to many arti-
clss sold today.
Collector Hayward said yesterday
that he would consider any letter of
inquiry received before midnight slast
night q tentative return and would
ask the treasury department not to
impose the so per cent penalty upon
citizens who had tried to inform them
selves about their liability to pay
taxes under the war revenue act. He
has mailed hundreds Of blank forms
TO citizens who declared their Identity
and their liability to taxation. About
20 per cent. Of the returns when sent
back to his ONCE have been found de-
fective In one Of more particulars.
a frequent mistake was the failure
Of the citizens making the returns to
Nave the form attested by q notary
public. These defective returns will
have 70 be ssnt back to the men who
made them for correction. In the
meantime the collector Is holding the
checks sent In with the defective re-
Sprhs. These amount to several
thousand dollars.
2 Yesterday the collectors entire Of
nee force was kept busy selling
stamps to meet the local demand. He
had given wide publicity to the fact
that postmasters and bankers could
help the revenue office and oblige
their customers by ordering stamps
and putting them on sale.
However. ]. NJ. Poulnot. postmaster
at Charleston. was the only postmast-
or who ordered a supply Of the new
revenue stamps. Mr.. Hayward had a
large consignment shipped to him
yesterday. In consequence Charles
tonians can buy revenue stamps to-
cay at the postoffice In their city.
Despite the wide publicity given
the provisions Of the emergency rev.
snue act. many citizens liable TO tax
alton under II waited until the last
moment TO make their returns and to
buy stamps. This has made the Of
nee force OF the collector work under
tremendous pressure during the last
few days. Tho office has been open
for tho last two or three mornings
until 4 n. m.
The provisions OF the emergency
war revenue act. effective today. have
been summarized as follows:
Tax on beer. $1.75 a barrel. recti-
ned whiskey. s cents a gallon; all do
mestic still wines. cents a gallon
and IS cents gallon on all grape
brandies used In fertilization; cham
pasnes. rs cents n quart. carbonated |,
wines. 30 cents n quart; liqueurs and
"a cents a gallon: bankers.
III per thousand Of capital. surplus
and undi, ided profits; pawn brokers.
$50 n ;ear: commercial brokers. $50;
merchants. $50: custom
house brokers. SO: proprietors of
theatres. museum and concert halls.
with seating capacity not more than
800. 325 n year: not exceeding 600
capacity. $50: not exceeding 1000
S7s; more than 1000. 800;
arcuses. 800: other amusement pro-
perties or agents except chautauquas.
lecture iyceums. agricultural or in
dustrial fairs or exhibitions under re-
ligious or charitable auspices. so:
alleys and billiard rooms. s5
for each alley or table: annual tax on
tobacco dealers and manufacturers,
dealers In tobacco. $3.50 for each
store; manufacturers Of tobacco with
annual sales not exceeding 100000 /