The Madison journal. (Tallulah, Madison Parish, La.) 1888-current, 1917-11-10

Ten per cent of the amount paio
for seats, berths or staterOOms.
If a mileage book used for trans
portation or accommodation was pur'
chased prior to November l, 1917, or
if cash fare IS paid. the conductor or
agent collecting the fare Is required
tn collect the tax.
Five per cent on the amount paid
for the transportation of oil by pipe
line.
Five cents for each telegra N, tele-
phone or radio dispatch originating
in the United States where the charge
is H. cents or more.
The foregoing taxes are paid by the
ncrsons paying for the services or
facilities rendered. A carrier making
no charge for transporting a commod-
Ity because Of its ownership thereof,
or for any other reason, Is required
to nay tax equivalent to the amount
which would be imposed If II received
Dnymcnt, except in the case OF COM
moditics which are necessary for Its
use In the conduct Of its business or
the business of another line cOnStitut-
ing a part of the same railroad sys-
fem. Service rendered to the federal
and state governments Is exempt from
taxation. Persons collecting these
taxes are required to make monthly
returns and monthly payments to the
federal government.
The new lcvies upon insurance take
effect In the following manner:
On life insurance. eight cents on
each 500 or fraction of the amount
Of the policy except industrial insur-
uncp policies not in excess OF 500
issued ON the weekly payment plan, In
which case the tax Is 40 per cent OF
the first weekly premium. Policies OF
reinsurance are exempt
ON marine. inland and fire insur-
once. one cert on each dollar or frac-
ton of the premium charged under
each policy including renewals, but
not including policies of reinsurance.
Casualty insurance, one cent on each
dollar or fraction of the premium
charged under each policy Except In
demnity and surety bonds, which are
taxable under another title OF the bilD
including renewals. but not including
reinsurance policies.
Policies issued by any corporation
exempt from the income tax are ex-
empt from this tax.
The person, partnership or associa-
ton issuing such policies Of insurance
Is required to make monthly returns
and monthly payments to the govern
mpnt.
For every ten cents or fraction
thereof you spend on the movies you
must turn over to the government one
cent. OF course, the movie prOpri-
riorS may save you the Inconvenience
Of handling pennies by raising his adj
mission price a nickel, as many other
persons selling goods affected by the
war tax have already done.
Here Is the way admission tax and
the club dues levies will fall upon
the public
One cent on each ten cents or frac-
ton Of the amount paid for admission
To any place including admission by
season ticket or subscription, to be
paid by the person paying for such
admission. except i'm the case of chill
,lrcn under twelve, where the tax in
every ease is one cent. Persons ad-
united free pay the tax on the basis of
the Charge made to other persons Of
the same class. except employees.
municipal officers on official business
and children under twelve. Where
the chnrge for admission to cabaret
or similar entertainment is wholly or
in part included in the price paid for
rcfreSlncnt, service or merchandise,
the amount paid is to be computed I'M
der regulations to be prescribed by
the treasury department.
In the case of persons having the
permanent use of boxes or seats, or
lease thereon. the tax is equivalent
to 10 per cent Of the amount for which
similar box or seat Is sold for the
performance or exhibition at which
the box or seat is used or reserved by
or for the lessee or holder.
These taxes are not to be imposed
in the case of n place where the maxi
mum charge for admission Is Ave cents
or for shows, rides or other amuse-
ments in outdoor general amusement
parks where the admission Is ten cents
or In the case of shows, rides or other
amusements (the maximum charge for
admission to which is ten cents) with
i'm outdoor general amusement parks,
or in the case of admissions to such
parks. Where the proceeds inure ex-
clusively to the benefit of religious,
educational or charitable societies or
organizations. and in the case Of ad-
missions to agricultural fairs. no tax
shall be levied. provided none Of the
proceeds are distributed to stOckhOld-
ers or members of the association.
!, A tax Of 10 per cent Is imposed on
the amount paid as dues or member
ship fees, including initiation fees, to
any social. athletic or sporting club
where such dues or fees are In ex-
cess OF $12 per year, such tax to be
paid by the person paying the dues
or fees. Dues or fees paid to fra
ternal or beneficiary societies, orders
or associations operated on the lodge
system are exempt.
Those collecting admission dues or