The Washington times., 1917-05-09


Taxes on tobacco, snuff, cigars, and
cigarettes are practically doubled all
along the line.
The tax on public utilities embraces
railroad and express shipments, pas
senger tickets and pipe line transpor-
tation. The principal levies against
transportation charges are:
Three per cent on freight ship
ments, by rail or water; 10 per cent on
shipments by express: 10 per cent on
railroad tickets, except communication
tickets for distances less than thirty
miles: 10 per cent on sleeping car
berths and parlor car seats; per
cent on the amount paid for trans
portation of oil by pipe line.
Five per cent of the amount paid for
electric power for domestic uses and
for light or heat; 8 per cent on local
telephone calls, 5 cents fiat on toll
messages costing more than 10 cents.
The committee eliminated the pro-
posed tax on advertising space IN
newspapers and periodicals., but as
sessed q 8 per cent tax ~for advertis-
ing or advertising space other than
In newspapers and periodicals"
Effective June 1.
This becomes effective June 1, 1917.
and would cover street car, electric
sign. Billboard, and other forms OF
advertising.
A tax OF 8 to 10 per cent is assessed
against life, marine, fire and accident
insurance policies issued hereafter.
Purely frAternal companies, mutual
companies not operated by profits,
and cooperative companies and asso-
Citations Of farmers and others not
organized for profit are exempt
The war tax on manufactures
touches thousands OF articles OF every
day use, and It Is this section of the
bill which hits the average ultimate
consumer"
Tax on Manufacturer
A per cent tax, based on manufac'
turers' prices. II levied against the
following articles:
Automobiles, trucks. motorcycles
and tires for the same.
Musical instruments including
monographs, pianos. and piano play
ers.
All Jewelry, real or imitation.
Yachts, motor boats, and other
pleasure boats.
Tennis and golf balls, baseballB, and
bats, fishing rods and reels, billiard
balls. and other sporting goods, In
Guiding games
Perfumes, toilet waters. extracts
cosmetics. toilet soaps and powders
hair dressings, and restoratea. and
other toilet articles.
Pills, tablets, powders, medicinal
cordials, and proprietary medicines.
Chewing gum.
HIfn the ssMovies.p
ne moving picture industry must
do ats bit" In fact, the movies" are
hit in two places There Is q 10 per
cent tax on all tickets to amusements,
except to 6-cent theaters, and the
following tax'Is imposed upon fin:
Upon all moving picture Aims
which have not been exposed, q tar
OF y Of cent per linear foot
Upon all films containing q picture
ready for projection, sold or leased
by the manufacturer, q tax equivalent
to 1 cent per linear foot
The tax on theater tickets for chill
dren under twelve Is 1 cent Theater
passes, except to bona hde employees,
are taxed 5 cents.
All members of social. athletic. and
sporting clubs must pay . tax Of 10
per cent on club dues.
The tax on inheritances, in add
ton to existing lev'ss, ranges froui
onehalf OF per cent on the amount
by which the net estate IL not In ex-
cess OF $50, 900 to Is per cent OF the
net estates in excess OF S1b,OOOsOOO.
Pays Per Cent.
The inheritance between $4,000
and $4,000 pays 1 per cent; there il
4 per cent tax on inheritances be-
tween $4,000 900 and $4,000, 900; per
cent on inheritances between sS,OOO.'
600 and 81 ,O00, 900, and other levies
are in proportion
Stamp taxes on bonds, capital
stock, conveyances, and other com
mercIal paper are not far different
from those OF the Spanish war period
and the stamp taxes which were en-
acted three years ago and later re
pealed.
The revived taxes include cents
on each 500 of bonds OF Indebtedness
indemnity and surety bonds; issues OF
capital stock; 2 cents per 500 or
sales and transfers Of capital stocks
. so cents on deeds and conveyances Of
from 500 to $500, and so cents fol
, each additional $500; 10 cents or
. proxies at elections OF incorporated
, companies or associations; Is cents or
, power OF attorney.
Levy on Playing Cards.
There Is q levy OF cents per pack or
playing cards, in addition to present
tax, and steamship tickets are taxed
81 between SO and $50, So between $50
and $50, and IS for all tickets ovel
$50.
: Sales OF produce on exchanges. except
, cash sales. for immediate delivery
are taxed 2 cents per hundred
Drafts or checks, except thosC
drawn at sight or demand, and prom
issory notes, except bank notes fol
circulation, 2 cents per hundred.
} Several sections OF the bill are de
t voted to administrative features and
/ to prohibitions against the evasion OF
the tax law or the counterfeiting OF
destruction OF stamp taxes. Imprison
ment and fine are proposed for eva
} sion OF the law.
Publishers OF newspapers and pc
. rlDdicals are required to contribute
literally to the war chest. A zone
system OF postage on second class
mail matter is provided, the zone being
the same as those for the parcel post
Second class mail delivered in the
hrst and second zones will pay
cents per pound, for the fourth anc
NTH zones the rate will be cents