Gilpin observer., 1917-11-08


the fare does not exceed 35 cents.
Ten per cent of the amount paid
for seats. berths or staterooms.
If mileage book used for trans
portation or accommodation was pur-
chased prior to November 1, 1917, or
If cash fare is paid. the conductor or
agent collecting the fare is required
to collect the tax.
Five per cent on the amount paid
for the transportation of Oil by pipe
line.
Five cents for each telegraph, tele-
phone or radio dispatch originating
in the United States where the charge
Is 15 cents or more.
The foregoing taxes are paid by the
persons 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 pay tax equivalent to the amount
which would be imposed If 1t received
payment, except in the case of COM
modities which are necessary for its
use In the conduct of its business or
the business of another line constitute
Ing part of the same railroad sys-
TEN. 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 levies upon insurance take
nTo,< In tho fOllOuipU manner.
On life insurance, eight cents on
each 500 or fraction of the amount
Of the policy, except industrial insur-
ance 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. 81.
On marine, inland and fire insur-
ance, one cent 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 billy
including renewals, but not including
reinsurance policies.
Policies issued by any corporation
exempt from the income tax are e1-
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
ment.
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-
etOrs may save you the Inconvenience
Of handling pennies by raising his ad-
mission price 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.
tion of the amount paid for admission
to any place including admission by
season ticket or subscription, to be
pnid by the person paying for such
admission, except in the case of chill
dren under twelve, where the tax in
every case is one cent. Persons ad-
mitted 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 charge for admission to a cabaret
or similar entertainment Is wholly or
in part included in the price paid for
refreshment, service or merchandise,
the amount paid is, to be computed un-
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 place where the maxi
mum charge for admission is five cents
or for shows, rides or other amuse-
ments in outdoor general amusement
parks Wnere the auinisSion is ten ceh's
or in the case of shows, rides or other
amusements (the maximum charge for
admission to which is ten cents) with
In 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-