The herald-advance. (Milbank, S.D.) 1890-1922, 1917-11-09

'AN CIV hoNFo iva 1AtS0tk 'o II
Ten per cent Of the amount paid
for seats, berths or staterooms.
II Il mileage book used for trans
portatiOn or accommodation was pur-
chased prior to November l. 1917, or
Ii 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 Is 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 a commod.
ity because Of its ownership thereof.
or for any other reason. is required
to pay a tax equivalent to the amount
which would be imposed If it received
payment, except in the case Of COM
mOditics which are necessary for its
use in the conduct of its business or
the business of another line constitute
ing a part of the same railroad sys-
TEN. Service rendered to the federal
and state governments is exempt from
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 500 or fraction of the amount
of The policy, except industrial insur-
ance policies not in excess o! $500
issued on the weekly payment pian. in
which case the tax is 40 per cent OF
the first weekly premium. Polio ~ OF
reinsurance are exempt.
On marine, inland and fire insur-
ton of the premium charged under
each policy including renewals, but
not including policies Of reinsurance.
Casualty insurance, n 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
&c ranI,;rol ~ ynnEn n,nnthlv ratl1pno
and monthly payments to the govern
ment.
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 prOprl-
etors may save you the Inconvenience
Of handling pennies by raising his adj
mission price a 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 chill
dren under twelve. where the taX in
every case Is n cent. Persons ad-
mitted free pay the tax on the basis OF
the charge made to other persons OF
the 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
r~efreshment. 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
a 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 ore not to be imposed
in the case Of q 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
amusements (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 tar
shall be Levied. provided none Of the
proceeds are distributed to stockhold-
ers or members of the association.
A tux Of 10 per cent Is imposed on
the amount paid as dues or member
ship fees, including Initiation fees, to
any social. athletic Dr. sporting club
where such dues or fees are In ex-
cess OF $12 per year, such tax to DO
paid by the person paying the dues