Norwich bulletin., 1917-11-01
JEWELRY TAX IS EXTENDED SOME
 New Rulings by internal Revenue Commissions Concern Many People

NeW Tu11nSS or importance nave been issued by the internal revenue department concerning taxation of Jewelry, and special tax affecting retail liquor dealers who manufacture compound liquors The ruling con- corning jewelry follows:
 1--An articles which have been spe- officially classified as jewelry by the board of customs appraisers shall be taxed as jewelry under the present act.~
 2-An ornaments worn for personal adornment only are classifiable as jew elry.
 3-A1l precious stones and pearls, both real and imitation. whether cut wear in condition sold are classifable as jewelry and subject to tax. Prec- ious stones cut but not set will be re- garded as subject to tax when sold in the United States. when sold by the manufacturer or dealer for whom the cutting was done Pearls match ed. drilled and temporarily sprung on silk thread. without clasps, will not be regarded as jewelry when sold to dealers for further manufacture or completion. but will be re- garded as jewelry when sold to a customer for personal use, whether with or without a clasp. The
 An watches not used solely for utility purposes are considered as tax able within the meaning of Section 600 of the war revenue act This will embrace all watches intended to be carried in the pocket, the outside case of which is 20 ornamented by the ad- dition of Jewels or other ernamenta- tion that the value of the case is rela- lively disproportionate to the value Oe the movement.
 5-As to the question of what Is a retailer, it is held that a retailer who is not also a wholesaler Is one who 1Ivy fr T does not solicit or seek to make sales to other dealers for resale. Any deal CT who makes the sale of jewelry to ether dealers flor resale substan- Hcits such business,-will be regarded as wholesale dealer.
 S-As to the specific articles refer red to by the committee, it is held that the following when made of precious CT imitation metals to be carried on the person shall be considered as jew e1ry:
 Dorean (power) boxes: vanity boxes, stamp boxes, match boxes, cigarette cases, cigar cases, eyeglass cases, eye glass chains, eyeglass holders lorn- gettes, 1orgnons, card cases, vinaigret- tes, handkerchief holders, garters, sus- penders, emblem charms, emblem pins, emblem buttons, mesh bags, memoran- dunn books. lip salve cases, eyebrow pencils, cigar cutters, compasses. key chains, key rings and like articles.
 Commissioner Roper has addressed a notice to internal revenue collectors notifying them of change in ruling governing retail. liquor. dealers who who compound spirits. It follows:
 In T. D. 1914, dated June 19, 1906, and at other times it has been held that a retail liquor dealer may man ,ufacture compound liquors in quanti- ties. not exceeding five gallons and keep them for his own convenience in filling orders received at the bar. with out being charged with liability to special tax as rectif1er.
 In view of the tax of 15c per proof gallon by Section 304 of the act of October 3. 1917, upon all mixtures pro- duced in such manner as to cause the person mixing them to be a rec.i- fer within the meaning of Section s244: R. S.. it has been deemed ad- vfsable to withdraw the privilege thus cordinglys directed to give publicity among the liquor trade to the posi- tion now taken by this office which is that any person who manufactures a compound liquor, in such manner as to bring him within the definition of a rectifer contained in tIles said Sec tion 3244. shall be considered liable to special tax as such, except, of course that a person manufacturing a com pound Houor. for personal consumption and not for sale, shafi not be charged with liability: nor shall & retail ff- quof dealer so long as he does no compromising in advance of sale, but compoundt solely to fill orders for drinks received at the bar, after such orders have been received