The courier-index., 1917-10-19
spirits are taxed n.1O per wine gal.

spirits are taxed $11O per wine gal lon
 A three per cent tax of the amount paid for transportation by rail or water or any motor power in compe- tition with such means of transpor- tation, is collectable
 There is a tax of one cent for each twenty cents paid to any per- son, corporation or partnership en- gagged in the transportation of par cells, such as express packages, etc.
 There is a tax of per cent of the amount paid for tickets to points in Mexico and Canada, when such tick cts are sold in the United States.
 A ten per cent tax of the amount paid for seats, berths. staterooms, parlor cars and sleeping cars will be collected.
 If a mileage book is used for any of this taxable transportation and has been purchased before November l, 1917, holder must pay the extra war tax when presenting his mileage to any railroad conductor or agent designated to collect such. Tickets bought and partially used prior to November 1 will be exempt
 A tax of 5 cents on each telegraph, telephone or radio message or con. versation which will amount to 15 cents or more will be collected
 A tax equivalent to cents on each $100 of the amount for which any life is insured under any policy Of insurance or other instrument by whatever name it is called will be collectable.
 On Fl nolicies Or life insurance by which a life is insured not in excess of $500, and issued on the in- dustrial or weekly payment plan, tue tax is 4 per cent of the amount of the first weekly premium. All poli- cies of reinsurance will be exempt.
 Insurance on marine, inland and fire call for a tax of one cent on each dollar of the premium charged under each policy. This applies whether the policy is against peril by sea, inland water, fire or lightning. Reinsurances are exempt, but re- newed policies are not exempt The same taxes apply to policies written on all casualty insurance.
 On all automobiles, automobile trucks, automobile wagons, motor cycles sold by the manufacturer, pro- ducer or importer, a tax of per cent of the price for which sold is collectable. The same is made against piano players, pianos, grapho- phones, photographs, talking ma- chimes and all records used in these machines. The same is against all moving picture films which have net been exposed
 On all positive picture films sold or leased by the manufacturer, pro- ducer or improter, a tax of one-half cent per lineal foot will be charged
 On all jewelry, real or imitation, tax of per cent of the price sold for will be charged The same ap- plies to the tax on tennis rackets, golf clubs, base ball bats, lacrosse sticks, baseballs, footballs, billiard balls, pool balls, fishing rods and reels, billiard and pool tables, chess, checker and card tables, dice, chil- dren's toys and games, and hundreds of other such articles.
 tax of 2 per cent of the sale prices of tooth brushes, tooth paste and tooth powders, every toilet ar ticle used, and every patent medicine, and those generally sold by the druggist as proprietary medicines The same tax will be placed against chewing gum.
 A tax of l per cent for each ten cents paid for admissions to any place of amusement will be collected
 If person retains theatre box or certain theatre section by the season, he will be taxed on a basis of what similar box or section will bring at each performance
 tax of ten per cent will be col lected against paid dues of member ship fees including initiation fees. Where such dues and fees are in excess of SIP a year, they will be payable by person paying them. Fraternal orders, benificiary societies, orders or associations operating under the lodge system are exempt
 tax of one-half of one per cert of the amount of net estates not in excess of $50,000 will be charged.
 Same applies to net estates ex- ceeding $50,000 but does not exceed $15O,00O.
 Taxes in this respect cover incomes up to $10,000000, when ten per cent of the total is collectable. There is war tax on all legal documents.