Clearwater Republican. [volume] (Orofino, Idaho) 1912-1922, 1917-10-05

including trucks, payaDle by manu-
facturers. producers and importers.
Taxes of 3 per cent on manufac-
turers, sales of musical instruments
and jewelry also were written IN,
with a tax of IA cent foot on
motion picture films.
On sporting goods, the revised Dill
levied per cent on manufacturers
sales, instead of 5 per cent propos-
ed by the house and 2 per cent by
the senate. The per cent levy
also was adopted for cameras in lieu
of the senate per cent rate, and
chewing gum manufacturers would be
taxed 2 per cent of the gross sales,
reduction of 3 per cent from house
rate.
The senate 2 per cent manufactur-
ers' sales taxes on perfumes and
patent medicines were retained.
Bank Checks Escape.
The senate one-cent stamp tax on
bank checks was not restored but
it's tax of one cent on parcel post
packages costing rs cents or more
was retained. Other stamp taxes,
all made effective December l, were
retained and the house tax on in
demnity bond restored.
A new system of graduated inheri-
lance taxes was written into the bill
in lieu of the house plan and despite
the senates' rejection of such taxes.
The new rates on inheritances, with
those of Americans in military serv-
ice exempted, range from one-half
of one per cent on $4,000 estates to
10 per cent on estates of 100000
and more.
The bulk of the increases Of be-
tween $25O,0O0,00O and 100000 900
made by the conferees in the senate
bill was secured from the postage
public utilities and manufacturing
sales section, and the new inheri-
lance taxes.
No Delay on Enforcement.
With but few exceptions the new
taxes are effective with the passage
of the act.
Both Senator Simmons and Repre-
sentative Kitchin, heading the sen
ate and house conferees, both ex
| pressed satisfaction with the con-
ference revisions, and they believe
the compromise measure an improve
ment over both the senate and house
bills
The income tax section was ad
opted virtually as written by the
senate. The new per cent normal
tax on incomes of more than $4,000
for married persons and $1,000 for
single persons is in addition to the
present law exempting incomes OF
less than $4,000 for single persons
and $4,000 for married persons. Thus
those between the new low ex
emptions will pay only the new
per cent tax, but single persons
having an income of $4,000 or more
and married persons whose income
is $4,000 or more would pay the full
four per cent normal tax.
The senate income provision allow
ing an additional exemption of $500
for each dependent child to heads Of
families subject to the present law
was setained. The exemption fol
children, however, does not apply
ed taxes with the $4,000 and $1,000
exemptions, respectively, for mar
ried and single persons.
Increase on Whisky, Beer.
Increased senate rates on whisky
and beer were virtually retained
and that on wines somewhat reduced
The tax on distilled spirits was
made $2.10 gallon when for bever
age use and 81 less for industrial
purposes, estimated to raise $135,
100000. The amendment prohibiting
importation of distilled spirits fol
beverage use was retained. Flool
taxes to reach withdrawn liquors
were approved. Beer was taxed 81.
so per barrel additional to raise
$46,000,000. an increase of rs cents
per barrel over the house rate.
Present wine taxes were doubled.
Taxes on nonalchoholic beverage.
were compromised. On prepared
syrups and extracts the taxes gradu
ated from to 20 cents instead O
from 3 to IL cents a gallon wer,
adopted. Grape Juice and othe
soft drinks are taxed / cent pc
gallon, as provided by the senat,
in reducing the original 2-cent rat,
of the house.
Senate rates on cigars and cigar
cites were retained, but those OF
snuff were increased from cent
to cents a pound.
j Stamp Taxes.
Stamp taxes agreed upon were:
Bonds of Indebtedness, cents OF
each 500.
Indemnity and surety bonds, S
cents.
Parcel post packages. 1 cent TO
each rs cents of the cost of trans
portation.
Capital stock, original issues,
cents per 500; sales and transfers
2 cents per 500.
Sales and transfers, cents pc