The Monticellonian., 1917-11-09

1 Ten per cent of the amount paio | for seats. berths or staterooms. l If mileage book used for trans portation or accommodation was puf' chased prior to November l, 19lI' of | if cash fare is paid, the conductor or agent collecting the fare Is required to collect the tax. l Five per cent on the amount paid l for the transportation of oil by pipe 1 line.
 Five cents for each telegra 1h, teie- 1 phone or radio dispatch originating in the United States where the charge | is 15 cents or more.
 The foregoing taxes are paid by the | persons paying for the servlces or facilities rendered. A carrier making 1 no charge for transporting q commod' itv because of its ownership thereon, or for any other reason, is required to pay tax equivalent to the amount which would be imposed if it received payment, except in the case Of com moditics which are necessary for It's use in the conduct of it's business or the business of another line constitut- ing part of the same railroad sys- tenn. Service rendered to the federal md state governments is exempt rom taxation. Persons collecting these taxes are required to make monthly returns and monthly payments to the federal government.
 The new levies upon insurance take effect in the following manner: On life insurance. eight cents on each $100 or fraction of the amount of the policy except industrial insur- ance policies not in excess of s50o issued on the weekly payment plan, in which case the tax is 10 per cent or the first weekly premium. Policies of reinsurance are exempt.
 On marine. inland and fire insur- ance, one cent on each dollar or frac- ton of the premium charged under each policy including renewals but not including policies of reinsurance.
 Casualty insurance, one cent on each dollar or fraction of the premium charged under each policy (except in- demnity and surety bonds, which are taxable under another title of the bill) including renewals, but not including reinsurance policies.
 Policies issued by any corporation exempt from the income tax are ex- empt from this tax.
 The person, partnership or associa- ton issuing such policies of insurance is required to make monthly returns and monthly payments to the govern ment.s
 For every ten cents or fraction thereof you spend on the movies you must turn over te the government one cent. Of course, the movie propri- eiors may save you the inconvenience of handling pennies by raising his ad- mission price a nickel. as many other persons selling goods affected by the war lax have already done. Here is the way admission tax and the club dues ievies will fall upon the public:
 One cent on each ten cents or frac- ton of the amount paid for admission to any place including admission by season ticket or subscription, to be paid by the person paying for such admission. except in the case of chil- drcn under twelve, where the tax i'll every ease is one cent. Persons ad- mitted free pay the tax on the basis of the charge made to other persons or tue same class, except employees. municipal officers on official business and children under twelve. Where the charge for admission to q cabaret or similar entertainment is wholly or in part included in the price paid for rcfreShmcnt, service or merchandise, tine amount paid is to be computed un- der regulations to be prescribed by the treasury department.
 In the case of persons having the permanent use of boxes or seats, or Il lease thereon. the tax is equivalent to 10 per cent of the amount for which similar box or seat is sold for the performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder. These taxes are not to be imposed in the case of place where the maxi
 
 or for shows, rides or other amuse- ments in outdoor general amusement parks where the admission is ten cents | or in the case of shows, rides or other | amusements Ghe maximum charge for 1 admission to which is ten cents) with | in outdoor general amusement parks, or in the case of admissions to such | parks. Where the proceeds inure ex- | cluSively to the benefit of religious, | educational or charitable societies or organizations, and in the case of ad- 1 missions to agricultural fairs, no tax shall be levied, provided none of the | proceeds are distributed to stockhOld- CTS or members of the association.
 A tax of 10 per cent is imposed on the amount paid as dues or member ship fees, including initiation fees, to any social, athletic or sporting club where such dues or fees are in ex- cess of SIP per year, such tax to be | paid by the person paying the dues | or fees. Dues or fees paid to fra ternal or beneficiary societies, orders | or associations operated on the lodge system are exempt.
 Those collecting admission dues or fees are required to collect the tax l and make monthly returns and pay ments to the government.
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