Arizona republican., 1917-10-20

 ing part of the same system.
 The taxes imposed under this section ! of the bill would become effective No vember l, 1917.
 Insurance
 Effective November l, 1917, the bill 1 proposes the following taxes on the is suance or renewal of insurance poli- cies; for life insurance cents for each | $100 of insurance (on policies Of less than $500 issued on the weekly payment | plan the tax would be 40 per cent of first weekly premium); on marine, in- land and fire insurance, the tax would ! be 1 cent, on each dollar of premium charged, and on casualty insurance l cent for each dollar of premium except | in the case of indemnity bonds taxed under another title) Policies of re- insurance of all the foregoing classes would be exempt from tax under Title I of the act of September 8, 19l6,-e. g., fraternal benefit societies operated on the lodge plan, mutual companies oper ated for the benefit of members and without profit, etc.
 On all of the foregoing taxes, month- ly returns would be required under oath for purpose of assessing tax due; returns as to insurance companies would have to be made within the first Is days of the month.
 War Excise Taxes-Manufactures
 On the articles enumerated below the bill imposes the following excise taxes, to be assessed against the sale price of the manufacturer or importer: au- tomobiles, trucks, automobile wagons and motorcycles. per cent; piano players, graphophOnes. photographs, victrolas, records, per cent; moving picture films (not eXposed) IA cent per linear foot; ready for projection, l-2 cent per linear foot; jewelry, real or imitation, per cent; sporting goods except playing cards and children's toys and games) per cent; perfumes, essences, cosmetics, etc, ? per cent; proprietary compounds,-pills tablets, troches, ointments, etc.-(eXcept where taxed under the soft-d paragraph, , per cent; chewing gum, , per cent, cameras, 3 per cent. On stocks of man. ufacturers wholesalers and jobbers (Who are not retailers) on hand on the day the bill becomes law. the tax would be one-haIf of that provided in the bill. This proviSo would not apply to moving picture films.
 On conditional sales made prior to i May 9, 1917, i. e., sales where the 1 vendor retains title to the goods as se [ curity for the purchase price, the tax would not apply.
 Yachts and Motor Boats An annual excise tax, elective upon the enact ment of the bill, and payable on July l of each year thereafter, to apply on ! yachts, pleasure boats power boats, ! sailing boats of more than , tons net ! register, and motor boats with fixed engines, not used exclusively for trade al Infn nf laaril cordance with plans and specifications approved by the navy department, at the following rates: over net tons and not exceeding 30 feet in length over all, 50 cents per foot; over 50 feet and not over 100 feet, $1 per foot; over 100 feet, B per foot. For motor boats
 with fixed engines of not over tons
 net register the tax would be $5.
 Tax on Admissions and Dues
 Effective November l, 1917, the bill imposes a tax of 1 cent for each 1C cents or fraction, of admission charged by theaters, moving picture houses
 (where the charge for admission is
 more than cents) and cabarets, the tax to be paid by the person paying for
 the admission. Deadhead admissions (except bona fide municipal officers or
 business, employees and children under l2 years) 1 cent for each 10 cents ol
 admission ordinarily charged The : tax would not apply to admission:
 charged by religious, educational anC similar performances the proceeds O
 which are devoted to charitable pur , poses, nor agricultural fairs when tn, Y 1 profits derived therefrom are not dis F tributed among the stockholders. Or Q boxes, seats, etc. at theaters or opera , permanently held by persons, the ta. n would be 10 per cent of the price fo e which such seat would sell at any per i formance.
 :, Dues: After November l. 1917, ther
 would be a tax of 10 per cent on an d amount paid as dues Gncluding initia tion fees) to any social, athletic c sporting club or organization, wher Il the dues are over SIP per year FrateI a nal benefit societies, associations, etc 70 operating on the lodge plan and pro ,t vlding sick, life accident, or othe n benefits would be exempt from thi n tax.
 The persons. corporations, etc, re ,s ceiving the admissions, dues, etc. pro .d vided by this title of the bill would | e required to make returns fo rthe pun ar pose of the tax. Such returns woul k be made monthly under regulation
 I ,e Revenue.
 = Stamp Taxes
 l. Schedule A: Stamps, either printt " in the paper or adhesive, to be car s. celled by the user writing or stampir if on the face his initial, and the date, al ot required as follows: On bonds (eXceI l. bonds of the United States, any foreig De government, state or municipality Q: r. eicising the taxing power, of stocl
 and bonds of cooperative building a sd loan associations making loans excl or sively to members. mutual ditch or 1) rigating companies), debentures SC certificates of indebtedness, 5c for ca ss $100 of value, renewals to be taxed ,y new issue Gin the case of a bond co ad ditioned for the repayment of mon' F, FOR WAR SFRVICE