The Lancaster news. [volume] (Lancaster, S.C.) 1905-current, 1917-11-09
SOME INFORMATION ON
NEW WAR TAX RATES
FURNISHED BY COLLECTOR
INTERNAL REVENUE.
Rules and Regulations Concern
ing Taxes on Various Com
mOdities Given to Public.

Columbia, S. c.. Nov. S.-The col
lectors of internal revenue have CIV
en- out the following information
with reference to some of the new
war taxes, effective November /.
THE rate of tax on all commodi-
ties transported by freight shall be
three per cent Of the amount paid
for such transportation. This ap-
plies to transportation by either rail
or water, or by any form of mer-
chanical power when in competition
with carriers by rail or water. con-
signed from one point in the United
States to another.
"A tax of one cent for each 20
cents, or fraction thereof, shall be
paid to any person, corporation,
partnership. or association, Engaged
in the business. of transportating
parcels or packages by express over
regular routes between fixed termin-
ais, for the transportation of any
package, parcel. or shipment by ex-
press from one point in the United
States to another.
"A tax shall be paid equivalent to
eight per cent of the amount paid
for the transportation of persons by
rail or water, or by any form of me-
chanical motor power on a regular
established line when IN competition
with carriers by rail or water, from
one point in the United States to an
other, or to any point in Canada or
Mexico. where the ticket therefore
is sold or issued in the United States
not including commutation or season
tickets for trips less than 80 miles.
or for transportation the fare for
which does not exceed 35 cents A
tax shall be paid equivalent to ten
per cent OF the amount paid for
seats, berths. and staterooms in par
lor cars. sleeping cars, or on ves-
sells.
On wire Messages.
"A tax OF five cents shall be paid
upon each telegraph, telephone, or
radio, dispatch, message, or conver-
sation, which originates within the
United States, and for the transmits
sion of which charge OF 15 cents or
more is imposed.
-
cause OF its ownership of the COM
modify transported, or for any other
reason. receive the amount which as
carrier it would otherwise charge.
then the carrier shall pay a tax
equivalent to the tax which would
be imposed upon the transportation
OF such commodity If the carrier re-
ceived payment for such transpor-
tation. This tax does not apply to
the transportation Of any commodity
by the carrier which is necessary for
the use of the carrier in the conduct
OF its business as such, and is in
tended to be so used, or has been so
used; neither does ii apply to the
transportation of company material
transported by one carrier, which
constitutes a part Of a railroad sys-
TEN, for another carrier which is
also part of the same system.
ION all life insurance policies
there shall be paid tax equivalent
to eight cents on each 500, or
fractional part thereof OF the amount
for which any life is insured under
any policy of insurance, or other in
strument, by whatsoever name call
ed. Upon policies OF life insurance
by which a life is insured not ia
exceed $500, issued on the indus
trial or weekly+payment plan. the
tax shall be 40 per cent OF the
amount of the first weekly premium
Policies OF reinsurance are exempt
from the tax thus imposed.
On Fire Insurance.
ION marine, inland, and fire in,
surance. there shall be paid a ta.
equivalent to one cent on each dol
lar or fractional part thereof OF the
premium charged under each policy
OF insurance.
ION casualty insurance there shall
be paid tax equivalent to one CEN
on each dollar or fractional par
thereof OF the premium charged un
der each policy OF insurance, or OBJ