Judsonia weekly advance., 1917-11-07

for seats, berths or staterooms
 If a mileage book used for trans portation or accommodation was pur- chased prior to November l, 1917, or if cash fare is paid, the conductor or agent collecting the fare is required to collect the tax.
 Five per cent on the amount paid for the transportation of oil by pipe line.
 Five cents for each telegraph, tele, 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 services or | facilities rendered. A carrier making | no charge for transporting commod- l ity because of its ownership thereof, 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 modities which are necessary for it's use in the conduct of its business or the business of another line eonstitut ing part of the same railroad sys- tenn. Service rendered to the federal and state governments Is exempt from 1 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 | q of the policy except industrial insur- | ance policies not in excess of $500 issued on the weekly payment plan, in which case the tax is 40 per cent of the first weekly premium. Policies of reinsurance are exempt.
 On marine, inland and fire insur- ance, one cert 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 bilD 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- tion issuing such policies of insurance is required to make monthly returns and monthly payments to the govern mcnt
 For every ten cents or fraction thereof you spend on the movies you must turn over to the government one cent Of course, the movie propri- etors may save you the inconvenience of handling pennies by raising his ad- mission price q nickel, as many other persons selling goods affected by the war tax have already done.
 Here is the way admission tax and the club dues levies 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 nndcr twelve, where the tax in every ease is one cent. Persons ad- mittcd free pay the tax on the basis of the charge made to other persons of the same class, except employees, nunicipal officers on official business and children under twelve. Where the chnrge for admission to cabaret or similar entertainment is wholly or in part included in the price paid for rcfreslmcnt, service or merchandise, the 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 a lease thereon. the tax is equivalent to 10 per cent of the amount for which similar box CT 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 a place where the maxi mum charge for admission is five cents 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 aInuscments (the maximum charge for 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- missions to agricultural fairs, no tax sholI t,a Ioxiad nrovided noue of the