Bisbee daily review., 1917-10-28

imposed by law. The tax imposed by the bill would also apply to stocks in excess of 25 gallons on which tax has already been paid. On grape brandy or wine spirits withdrawn from any l fruit distillery Or warehouse, tax equal to double the tax now imposed on sweet wine, 10 cents per proof gal lon, or grape brandy content, and on grape brandy or wine spirits with drawn for fortifying purposes prior to passage of bill and not so used, 20 cents per proof gallon; upon syrups or extracts used in the manufacture of soft drinks, cents per gallon is sold for sI.30 or less, 8 cents if sold at S1.3O to s2. and up to 20 cents where sold for more than s4 per gallon. On unfer- mented grape juice, artificial mineral waters not carbonated, fermented lip uors containing less than one-half per cent alcohol, ginger ale, root beer, etc, sold in closed containers, l cent per gallon: natural mineral or table wat CTS sold by producer at more than 10 cents per gallon, cent per gallon; car bonic acid gas in drums. cents per pound, to be paid by the purchaser to the vender and returned to the collec- tor of internal revenue. The importa- tion of distilled spirits produced after the enactment of the bill from any for eign country is forbidden. This would include Porto Rico and the Philippines but would not apply, as to the Danish West Indies, to spirits produced from products of those islands.
 For violation of any of the provis- ions of this section of the bill penalties of fine of s1,O0O or imprisonment for two years and double the amount of the tax evaded or provided.
 Under this section of the bill the manufacturer, bottler or importer would be required to make monthly re- turns under oath to the collector of in ternal revenue for the purpose of as- sessment of tax. In the ocase of dis titled spirits in the custody of a court of bankruptcy, the tax would be paid by the person to whom the good are delivered by order of the court Per sons acquiring spirits in this way would be permitted an exemption of 50 gallons.
 Cigars, Cigarettes and Tobacco.
 In addition to the taxes now in ef- feet the bill imposes the following tax es on cigars, cigarettes, tobacco and snuff: on cigars weighing less than 3 pounds per thousand, 25 cents per thousand. On cigars weighing more than 3 pounds per thousand the tax would vary according to the retail price. Thus, on cigars retailing d. to cents each, the tax would be s1,00 per thousand; to 15 cents, S3 per thousand; Is to 20 cents, s5 per thous- and; and more than 20 cents, ST.
 The commissioner of internal reve- nue is also authorized to require man. ufacturers and importers of cigars to label boxes to indicate by letter the clause in the section under which the tax upon the cigars has been paid e. g., cigars retailing at more than 20 cents each and paying tax of $7 per thousand would show on label refer ence to subsect tion (e) Title ". This reference would have to correspond with tax paid internal revenue stamps on box.
 On cigarettes weighing not more than 3 pounds per thousand there would be a tax of 75 cents per thousand, weigh ing more than 3 pounds, S1.20 per thousand. Manufacturers of cigaret- tes (including small cigars) weighing not more than three pounds per thOus- and would be required to put up their product in packages of ,, s, 10, 15, 16, 20, 24, 40. 50, 80 or 100 cigarettes each.
 The present tax on tobacco and snuff is increased , cents per pound--made 13 cents per pound-and on amoun-s in excess of one hundred pounds, or upon cigars Or cigarettes in excess of 1000 and manufactured prior to the en- actment of the bill into law, there would be an additional tax of one-half the tax imposed by this sec. .ion of the bill. On cigarette papers or tubes there would be tax ranging from one half cen on books of 50 papers or less to cent for each 100 papers. On tubes cents for each 100. The taxes i'm posed under this title of the bill would become effective 30 days after the pass age of the bill
 Public Utilities.
 The following taxes would be i'm posed upon facilities furnished by pub lie utility corporations; on freight rates charged by railroads, per ceni, on rates charged by express companies l cent each for each 20 cents or frac- ton, including also any sums paid for water transportation operated in com petition with carriers by rail or water; on passenger tickets. per cent (in- cluding transportation by regularly es- tablished water lines) (not to apply on communication or season tickets for trips less than 90 miles. or when fare in less than 35 cents); or parlor car, stateroom and sleeping car tickets, 10 per cent. In the case of mileage books purchased before the bill is en- acted the tax proposed would be col