Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1917-10-30
COLLECTOR ISSUES
WAR TAX SCHEDULE
Shows Dates and Articles
Subject TO Governments
New ImpoSts
JEWELRY IS NOW
ON THE LIST

A list showing the dates on which
imposts provided in the war tax act
become effective has been issued by
Deputy Revenue Collector Charles
Schneider. The taxes on wines, beer
and soft drinks, yachts and taxes pay
able by manufacturers. producers or
importers were effective on October (;
the taxes on express, freight, fares,
Insurance, seats IN places Of amuse-
ment and other similar things will be
effective November 4 while the stamp
taxes on bonds. stocks, checks. real
estate conveyan 'es and notes are ef-
fectlve December 4.
One OF tho most interesting classlf-
cations OF the tax list Is that on level
~, IN which anything that can be re-
garded as worn for personal ornament
is subject 10 tax. Watches which are
worn for purely utilltarian purposes
are not taxable. but II they are worn
outside the pocket or are set with pre-
cious stones they are taxable. Precious
stones are taxable. but pearls on a tenn
porary string without clasp are not tax
able. Among The articles classed as
iewelry, made OF real or imitation
metals, are many curious items. such
as cigar holders. eyeglass holders.
memorandum books. garters, suspend
srs. lip sticks. mesh bags and vanity
boxes.
The list follows:
On cigars, cigarettes and tobacco the
full tax Is effective thirty davs sfiar
passage Of the act date Of massage Oc-
tober B. 1910 A floor tax equivalent 10
one-half Of the full tax Is due on ain
,lgars, cigarettes and tobacco held for
sale on October Z. 1917, and upon all
removals during said thirty DAYS from
factory or custom house.
Effective October 4 were taxes on the
'ollowinS:
Prepared syrups OF extracts intend
ri for use in the manufacture Of soft
drinks.
Unfermented grape Juice. soft drinks
or artificial mineral waters mot car
honated) and fermented liquors con-
lsining less than - per cent. Il alco-
hol, sold by the manufacturer. produ-
rer, or importer. In bottles or other
rlosed containers; ginger ale, root beer.
sarsaparllla. pop and othec carhonatcd
waters or beverages. manufactured ard
sold by the manufacturer. producer or
importer OF The carb0nl, gas used I'm
carbonatlng same.
Natural mineral waters or table wa
'crs. sold by the producer. bother or
Importers.
csrbonlc acid gas in drums or other
containers.
Distilled spirits.
Beer. lager beer. ale, porter and other
similar fermenled liquor. containing i-2
per cent or more OF alcohol. brewed.
manufactured and sold or stored IN
warehouse, or removed for consump-
tlon or sale within tho United States.
Sull wine. including ve-muih. and all
champagne or other sparkling wines,
liquors, cordlals. artinclal OF imitation
wines or compounds sold as wine.
Rectined spirits and wines.
Grape brandy or wine spirits with
drawn by a producer OF wine from any
fruit distillery or special bonded ware
house.
Sweet wines held for sale by the pro-
ducer thereof on October a. an addl-
ilonal tax Is imposed upon the grape
brandy or wine spirits used in tho for
tlncation OF such vino and contained
therein.
Distilled spirits, cordals, etc, stlll
wines. sparkling wines, etc. held on
October 4 by retailer. wholesaler. hold
or, &C, and fermentcd malt liquors. &C.,
held by brewers and their agents on
October Z.
Yachts. pleasure boats, power boats
with fixed engines and. sailing boats Of
over five net tons, noi used exclusively
FOR trade or national defence.
Taxes 10 be paid by manufacturer,
producer or importer.
Automobiles, automobile trucks, au-
tomoblle wagons and motor cycles:
cameras; chewing gum or substitute
therefor: films, moving picture; jewel
ny: patent medicines, &c: graphic
phones and piano players and records.
Sporting goods and games; toilet ar
tlcles: stamp tax on playing cards.
Effective November 1 are the follow
Ing taxes:
Express, freight. passenger fares and
pipe lines.
Seats. berths or statepoom tickets In
sleeping or parlor cars or on vessels.
kilograms, telephone or radio .des-
patches and messages originating with
In the United States, each message or
despatch Of 10 cents or more.
Life insurance: marine, inland or fire
insurance; casualty insurance.
Admissions TO places OF amusement
Dues or membership fees in social,
sporting or athletic clubs which are
IN excess Of $40 a year Including niti-
alton fees).
Effective December 4 are the follow
ing stamp taxes:
Bonds. debentures OF certificates OF
indebtedness; bonds, indemnity. or
surety; capital stock, issued capital