Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1917-10-24
COPY OF NEW WAR TAX LAW
SHOWS ITS APPLICATION
is GENERAL.
REPORTS MUST BE MADE
BY MARCH I, 1918
Gems, Real and Bogus, Must Contri.
bute-Ali Railroad Tickets Costing
Over $40 Are Taxed, Purchaser Of $50
Fare Being Compelled to Pay 81
Extra.

Davenport Oct 24.-Copies of the
new war tax which went into effect
when President Wilson signed it one
week ago, have been received by Thorn
as Behan, deputy stamp collector Of
the internal revenue department. EX
plantations Of the various taxes and the
method to be used in collecting them
are made in the law.
One of the most important features
of the new income tax law is that re-
ports do not have to be made until
March l, 1918, TO Louis Murphy. Of
Dubuque, internal revenue collector for
Iowa Single persons with an income
come OF $1,000 or more are not re-
qured TO pay tax on the first $1,000,
while married men do not have to pay
a tax on the first $4,000 OF their in
come They also are allowed 5000 for
each minor child.
Several new features of the tax
have ben brought out by the arrival
of the copy Of the law. Manufacture
ers and producers of automobiles are
required to pay per cent tax on
tEc retail pI iSV VI OH SeRi "it'Ntt Ga
sold after the bill went into effect. Dis
tributors and manufacturers who had
cars in stock at that time must pay
a tax of ~ per cent on the retah
price Of these cars.
Photograph records as we'll as
pianos, piano players, graphaphones,
photographs ard other musical in
struments are taxed per cent OF the
retail price. These taxes must be paid
by the manufacturer. who can charge
the tax to the retailer, who Iii turn re-
quires 1t Of the consumer, or pur-
chaser.
Tax Gems; Real and Other Kind.
Imitation jewelry, as well as the
real is taxed per cent. Tennis rack
cts, golf sticks, la crosse bats, ball
bats, balls of all kinds, checkers,
chess and games of all kinds except
playing cards and children's toys are
taxed the same rate.
Pills and narcotics of all kinds are
to be taxed per cent. Chewing gum
mas the same tax. Cameras and ko-
daks also are taxed 8 per cent.
Instead Of purchasing stamps and
placing them on the articles manu-
1dCtuIcO SdCl pEOuOSei WILL NC
auired to make a monthly return OF
his total business, showing the num-
Der Of articles sold and the tax col
lected ON It
The surtax probably will create the
greatest confusion Of any Of the taxes
OF the new laws. It is aimed to tax
the excess profits resulting from the
war. For instance, If business dur
ing 1911, 1912 and 1913 made a net
profit OF SO, 000 and during 1914, 1915,
1915 and 1917. the war period, shows .
net profit of 100000 the business will
be taxed on $4,000 on scale ranging
from Is to so per cent.
Clubs must pay 10 per cent tax
on their revenue. Power OF attorney,
proxy for voting in business meetings
of business houses, are taxed. Play
ing cards are given an additional tax
of cents a deck above that which al
ready is in force.
On parcel post packages, where TIM
totaal postage Is more than % cents,
a tax of cent is to be added.
Tax on Railroad Fare.
Passenger tickets for one way or
round trips to ports not in the United
States, Canada or Mexico, are taxed
according to their value. A $50 ticket
is taxed 81, a ticket not exceeding $50
is taxed SO and on more than $50, s.
Tickets under 80 are not taxed
So many million Americans will be
added to the class Of income taxpayers,
and so many business men are inter-
asted in the details OF the new profit
sharing with the government" that tax
experts in Washington have been quick
to analyze the more salient features OF