Bisbee daily review., 1917-10-28

paid by the person paying for the ser vice. Carriers transporting commodi ties owned by them, but not necessary for their own use their business would be required to pay tax at tariff rates and in the case of carriers not having tariffs on file with proper fed eral or state authorities tax would be based upon value received for like ser vice by other carriers.
 There are in the bill enumerated specific instances in which this tax for transportation would not apply; CD upon commodities necessary for the use of carrier in conducting it's business and CD upon material transported by one carrier (being part of a railroad system) for another, the latter also being part of the same system.
 The taxes imposed under this section of the bill would become effective No vember l, 1917.
 Insurance.
 Effective November 1, 1917, the bill proposes the following taxes on the is suance or renewal of insurance poli- cies; for life insurance cents for each S100 of insurance, Con policies of less than $500 issued on the weekly pay ment plan the tax would be 40 per cent of first weekly premium) on marine, inland and fire insurance, the tax would be l cent on each dollar of pre- mium charged. and on casualty insur- ance l cent for each dollar of premium (except in the case of indemnity bonds taxed under another title.) Policies of reinsurance or all the foregoing classes would be exempt from tax un- der Title of the act of September s, 1916-e. E.. fraternal benefit societies operated on the lodge plan, mutual companies operated 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 15 days of the month.
 War Excise Taxes-Manufactur
 On the articles enumerated below the bill imposes the following excise taxes, to be assessed against the sale proce of the manufacturer or import CT: automobiles, trucks, automobile wagons, and motorcycles, per cent; piano players, graphophones. phono- graphs, victrolas, records, per cent; moving picture films (not exposed) IA cent per linear foot; ready for pIojec- tion, 1-2 cent per linear foot; jewelry, real or imitation, per cent; sporting goods (except playing cards and chill dren's toys and games) per cent; per fumes, essences, cosmetics, etc, 2 per cent; proprietary compounds-pills, tablets, troches, ointments, etc.-(ex- cept where taxed under the soft-drink paragraph, per cent; chewing gum, per cent; cameras, 3 per cent. On stocks of manufacturers, wholesalers and jobbers (who are not retailers) on hand on the day the bill becomes law. the tax would be one-half of that prov ided in the bill. This proviso would not apply to moving picture films.
 On conditional sales made prior to May g, 1917, i. e., sales where the vender retains title to the goods as security for the purchase price, the tax would not apply.
 Yachts and motor boats: An annual excise tax, effective upon the enact ment of the bill, and payable on July l of each year thereafter. to appIy 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 or national defense, or not built in ac- eordance with plans and specifications approved sy the navy department, at the following rates: over 3 net tons and not exceeding 90 feet in length over all, 30 cents per foot; over 50 feet and not over 100 feet, S1 per foot; over 100 feet, $2 per foot For motor boats with fixed engines of not over , tons net register the tax would be S5.
 Tax On Admissions and Dues.
 Effective November 1. 1917, the bill Imposes a tax of 1 cent for each 10 cents or fraction of admission charged by theatres moving pocture 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 on business, employees and children under F years) 1 cent for each 10 cents of admission ordinarily charged. The tax would not apply to admissions charged by religious, educational and similar performances, the proceeds of which are devoted to charitable pur- poses, nor agricultural fairs when the profits derived therefrom are not dis tributed among the stockholders. On boxes, sea $, etc. at theatres Or operas permanently held by persons. the tax would be 10 per cent of the price for which such seat would sell at any per formance.
 Dues: After November 1. 1917. there would be a tax of 10 per cent on any amount paid as dues including initia-