The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1917-10-04

y RCfENCAt
sales. instead Of 5 per cent proposed
ny the House and 2 per cent by the
The 3 e cent levy also
was adopted for cameras, In lieu of the
senate 2 per cent rate, and chewing
gum manufacturers would be taxed q
. per cent from the House rate.
Auto Tax Is Changed.
Inc Senate Q e cent manufactur-
ers' sales taxes on perfumes and patent
medicines were retained.
IN lieu of the House S per cent tax
on sales Of automobiles by manufacture
ers and the Senate federal license tax
on on owners. the conferees adopted q 8
per cent tai on all motor vehicles, In
Guiding trucks, payable by manufac-
turers. producers and importers.
taxes OF 3 per cent on manufacture
erss sales of musical instruments and
1eWelry were also written in with q
films.
Ihe Senate 1-cent stamp tax on bank
checks was not restored, but its tax Of
I cent on parcel post packages COSTING
20 cents or more vas retained. Other
stamp taxes, all made effective Decem,
per l, Were retained and the House
tax on indemnity bonds restored.
a new system of graduated inherit-
ance taxes was written into the bill
IN lieu OF the House plan, despite the
Senate's rejection of such taxes. The
new rates on inheritances, with those
OF Americans in military service ex-
empted, range from v Of / per cent on
$4,000 estates to 10 per cent on estates
Of $4,000. 900 and more.
The bulk OF the increases Of between
$3.50, oOo.0 900 and $780, 900, 900 made by
the conferees in the Senate bill was
secured from The postage, public utili-
ties and manufacturing sales section
and the new Inheritance taxes.
With but few exceptions the new
taxes are effective with the passage OF
the act.
The income tax section vas adopted
virtually as written by the Senate. The
new Q per cent normal tax on incomes
Of more than $4,000 for married persons
and $1,000 for single persons is in adj
dition to the present law exempting in
comes Of less than $4,000 for single per-
sons and $4,000 for married persons.
But single persons having an income
of $4,000 or more and married persons
whose income is $4,000 or more would
pay the full A per cent normal tax.
Surtax Agreed Upon.
The Senate income provision allow
ing an additional exemption of 5000 for
each dependent child to heads Of fami-
lies subject to the present law was re-
tanned. The exemption for children,
however, does not apply to those sub
ject to the new reduced taxes with the
$4,000 and $1,000 exemptions, respec-
lively, for married and single persons
Surtaxes were agreed upon as fol
lows:
One per cent on incomes over SIS, 200
and less than $1,000; per cent between
$500 and $4,000; 8 per N between
$4,000 and $12, 500; 4 per cent between
s12,500 and $4,000; s per cen between
$4,000 and $4,000; Z per cent between
$20,0 900, and $4,000; 10 per cent between
$4,000 and 100000; IA per n between
$4,000 ard $4,000; Is per cent between
$4,000 and $1,000 900: % per cent be.
tween 500. 900 and $3.50, 900; % per cen
between $4,000 and 5000, 900; 80 per
cent between 100000 and $3.50, 900; "a
per cent between s250,000 and $500, 900:
81 per ent between 100000 and $780,
900: 40 per cent between $780, 900 and
$75O,000; As per cent between $75o,000
and $1,000 900, and so per cent on in
comes exceeding 1000. 900.
Tax on Liquors Grows.
Increased Senate rates on whisky and
beer were virtually retained and tina,
on wines somewhat reduced. The tax
on distilled spirits was made 1920 per
gallon when for beverage use and 81
less for industrial estimated
prohibiting importation of distilled
spirits for beverage use was retained
Floor taxes to each Withdrawn liquors
were approved. Beer was taxed S1.5C
per barrel additional, to raise SAC, 900,
900, an increase of 25 cents per barrel
owe the House rate.
Present wine taxes were doubled.
Taxes on nonalcholic beverages were
compromised. On prepared syrups and
extracts the taxes graduated from S tc
20 cents instead of 3 to ~ cents a gal
Ion We're adopted.
Grape Juice and other soft drinks are
taxed 1 cent per gallon as provided by
the Senate in reducing the original @
cent rate of the House.
Senate rates on cigars M cigarets
were retained. but those on snuff were
increased from 4 cents to 5 cents q
pound.
MORRISON URGES
MORE LABOR TROuBl