The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1917-10-13

lutlUTtIS anu Nut 6'iihN' i'h''"
license tax on owners, the cOnfcrees
adopted "A 3 per cent tax on all motor
vehicles, including trucks, payable by
manufacturers, producers and import
erS.
Taxes Of per cent of manufactur'
ers' ales of musical instruments and
iewelry also were written In, with a
tax Of a cent foot on mOtlOn pic
ture film
New Inheritance Tax.
new system of graduated inheri-
tance taxes was written into the bill
in lieu of the house plan and despite
The Scnates rejection of such taxes.
The new rates on lnheritances, with
those of Americans In military service
exempted. rungc from one-half of l
per cent on $4,000 estates to 10 per
cent on estates of $10,000000 and
more.
The bulk Of the increases of between
S2JO,0OO 600 and $500, 100000 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.
Senate Version Stands.
The income tax section was adopted
virtually as written by the senate. The
new per cent normal tax on Incomes
of more than $1,000 for married per-
sons and 81 900 for single persons is
In addition to the present law exempt
ing incomes of less than $1,000 for sin
gle persons and $4 900 for married per-
sons. Thus those between the new low
exemption bases and the present ex-
emptions will pay only the . per cent
tax. but single persons having an in
come of $1,000 or more and married
persons whose income is $4,000 or more
would pay the full per cent normal
tax.
The senate income provision allow
Ing an additional exemption of 5000
for each dependent child to heads of
families subject TO the present law was
retained. The exemption for children,
however, does not apply to those sub
jcct TO the new reduced taxes with the
$1,000 and 81 900 exemptions, respec.
lively, for married and single per-
sons.
Surtax Is Agreed Upon.
Surfaces were agreed upon as fol
lows:
One per cent on income over $1,000
and less than $500; 2 per cent be-
tween $500 and $4,000; 3 per cent
between $4,000 and So 500; 4 per cent
between Sl2 800 and $4,000; 3 per cent
between $4,000 and $4,000; Z per cent
between $4,000 and $4,000; 10 pei
is per cent between $4,000 and 500,
per cent between 100000 and $4,000
IS per cent betwene $4,000 and 500,
900; 90 per cent between 100000 and
S150,000; 25 per cent between S150OO(
and 100000; 30 per cent between
500, 900 and S25O,OOO; "a per cent be
tween S250,000 and $300,0O0; 81 pei
cent between 100000 and $4,000
40 per cent between $780, 900 and $3.50,
900; a. per cent between $75OOOO ant
81 ,000OO0. and 30 per cent on incomes
exceeding S1,OO0.0OO.
Increased Tax on Whisky.
Increased senate rates on whisk,
and beer were virtually retained, ant
that on wines somewhat reduced. TIT
tax on distilled spirits was made 81. II
per gallon when for beverage use ant
81 less for Industrial purposes, esti
mated to raise 35,OO0,0O0. Tn,
amendment prohibiting importation o
distilled spirits for beverage use wa
retained. Floor taxes to reach with
drawn liquors were approved. Bee
was taxed $1.50 per barrel additional
to raise $4,000, 900, an increase OF 2.
cents per barrel over the house rate.
Present wine taxes were doubled.
Taxes on nonalcOholic beverage
were compromised. On prepare,
sirups and extracts the taxes gradu
ated from 5 to 20 cents instead O
from to IL cents gallon wer,
adopted. Grape juice and other sof
drinks are taxed 1 cent per gallon, a
provided by the senate In reducing tn,
original 2-cent rate of the house.
Senate rates on cigars and cigarette
were retained, but those on SNUFF wer,