Arizona republican., 1917-10-20

THE ARIZONA RI root beer, et3, gold in closed containers cent per gallon: natural mineral or table waters sold by producer at more than 10 cents per gallon, 1 cent per gaIlon carbonic acid gas in drums, cents per pound, to be paid by the pur- chaser to the vender and returned to the collector of internal revenue. The importation of distilled spirits produced after the enactment of the bill from any foreign country is forbidden. This would include Porto Rico and the Philippines but would not apply, as to the Danish West Indies. to spirits pro- duced from products of those islands.
 For violation of any of the provisions of this section of the bill penalties of fine of 5000 or Imprisonment for two years and double the amount of the tax evaded or provided
 Under this section of the bill the manufacturer bottler or importer would be required to make monthly re- turns under oath to the collector of internal revenue for the purpose of as sessment of tax. In the case of dis tiled spirits in the custody of court of. bankruptcy, the tax would be paid by the person to whom the goods are delivered by order of the court. Per sons acquiring spirits in this way would be permitted an exemption of 50 gallons.
 Cigars, Cigarettes and Tobacco
 In addition to the taxes now in ef- feet the bill imposes the following taxes on cigars, cigarettes, tobacco and snuff: on cigars weighing less than 3 pounds per thousand, p cents per thousand. On cigars weighing more than 3 pounds per thousand the tax would vary according to the retail price. Thus, on cigars retailing at 4 to cents each, the tax would be $1 per thousand; to 15 cents, s per thousand; 15 to 20 cents, $5 per thous- and: more than 20 cents, $7.
 The commissioner of internal revenue is also authorized to require manu- t4ctuI CTS and Importers oI cigars to label boxes to indicate by letter the clause in the section under which the tax upon the cigars has been paid e. g., cigars retailing at more than 20 cents each and paying tax of $7 per thousand would show on label refer ence to subsection (e) Title " This reference would have to correspond with tax paid internal revenue stamps on box.
 On cigarettes weighing not more than 3 pounds per thousand there would be a tax of 75 cents per thous- and, weighing more than pounds S1.20 per thousand Manufacturers oi cigarettes tincluding small cigars, weighing not more than three pounds per thousand would be required to put up their product in packages of 5, 10. 15. Is. 70, A, 10, 50, so or 10( cigarettes each.
 The present tax on tobacco anC snuff is increased , cents per pound made 13 cents per pound-and oI amounts in excess of one hundred pounds, or upon cigars or cigarettes il excess of 1000 and manufactured prio to the enactment of the bill into law there would be an additional tax O one half the tax imposed by this sec ton of the bill. On cigarette paper or tubes there would be a tax ranging from One-half cent on books of 3 papers or less to l cent each for 10 rapers. On tubes, cents for eacl lG0 The taxes imposed under thi .itle of the bill would become effec i've 30 days after the passage of tn Dill
 Public Utilities
 The following taxes would be i'm posed upon facilities furnished by pub lie utility corporations: on freigh rates charged by railroads, per cen on rates charged by express companie! 1 cent for each 20 cents or fractioI including also any sums paid for wa ter transportation operated in com petition with carriers by rail or water on passenger tickets, 8 per cent Gin cluding transportation by regularl established water lines) (not to appl . on communication or season tickets fC trips less than 30 miles, or when fal is less than 35 cents) on parlor ca
 stateroom and sleeping car tickets, . per cent. In the case of mileage bool pUchase1 before the bill is enacte' the tax proposed would be collected 1 conductor or other agent of the raj r road when. offered as fare and wou also apply on cash fares paid to col l ductor. Tax would not apply to ticket : other than mileage books, bought al partially used before this section of u l act becomes effective, but whe I l bought and not used they would n
 
 3 paid. On rates paid for transportati' = of oil by pipe line the tax is per cen | on telephone, telegraph or wirele Il messages, originating within the Unit ' States, where toll is more than l5 cen 0 } cents, charge to cover service ov ; all connecting lines used in tran |. mission of messages.
 : All of the foregoing taxes would r paid by the person paying for the SC t vice. Carriers transporting commO( U ties owned by them, but not necessa y for their own use in their bushes e would be required to pay tax at tar = rates and in the case of carriers T 't having tariffs on file with proper fe il eral or state authorities tax would l. based upon value received for like SC l. vice by other carriers.
 II There are in ,he bill enumerat IS specific instances in which this tax 1 l. transportation would not apply; l. upon commodities necessary for the | d, of g carrier in conducting it's busint n and CD upon material transported Q, one carrier tbeing part of a railro FIDDLE WEST PREPAH
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