The sun., 1918-08-25
BRITAIN WANTS
LUXURY TAXES;
SLOW PAYS HIT
Credit Customers Will Suf.
fer, as ImpOsts Must Be
Paid First.
CLUB DUES ARE EXEMPTED
But Members Are to Be As
sessed on Meals Costing
More Than One Dollar.
CLUBDUES ARE EXEMPTED
Social Correspondence to tn. sus.

A.. "a rS x,.-,,.r..r,
LONDON mug ~"
committee which was charged with the
.u,v Of deciding for the purposes Of
-, vha. are ,uxur,ea and what
uasuo" ""' ~
are necessities mas aooue co"eAuueu ~
,,bors Its recommendations threaten to
.,,,,., that peculiarlv English institu-
'. s,.. .,,.h OWL. ,.,,or
ton, long un'e ''ou.'
and bootmaker. Wnen tne COMMITTEES
h.ean its labors there were several
,,,o, q ann. NJ ", ON soon fell
''ne" ~. ,...,-..,,,.
BY the "ayS'ue WIG" '"e
80, ps-h.n. IN. dsc,s,on 70 tax
N women,s hats costing more than IS
4. ana Of the results of the diminished
romsn's representation on the commit
-.
p.s;ds. hats two other articles that
-. .snec,aIIv feminine in their popu-
,..,.n ara said 10 ba due for inclusion
AL ~. ,,xnrv list TT ese are iewelry
VI -t,,rrary
Mere man a. hit most severely in his
80. ra,r. hi. .,omach Meals cost
seANes. p q. a., ..s.a,,ran,. and mora
,A,, a in clubs are to be at the head
nan ~ ,rn,r,, I,st Accommodated bv ex-
49,. Ives .mn.rior oualitv Of cigars
80 ,,r.ra,,s. ana clothes while the
. ..S r. not vat readv for publication
~ s.,.cs ,hat tha tar ha. been
80 -. rousn,v cent. an every dollar
,sss sn,n,e ,ha Injuries under
- ~ =. &, .he t.Yah,e List are.
''y Tsnns-s ,v.r a. az (s1 in clubs) ex-
-. ,r,n.s fs.naratelv from meals) !:
49,. .m,,s oyer sIa. clothes of ali
n,.ss 800 certa,r nrices. hoots over
a.. 80. az. over "a. women's hats
49,. az taweIrv nerfumery. motor cars {;
.,n.r.,v: c,ears and cixarettes: certain
~. o,.r a.
Schedules Are Complicated.
,.,s .,a
InH %. ~ articles
comphcated, covering , 80
snich are i"tr,ns,cay so,a, - ~
Hser mass "nsn ~, 1900 cor
whe ~. ro,ttas had in
un nsuIe, sa,a.,,,na
''s, nsssM,.s orc ready for pres-
.s ,sa covsrnment with the
11uon ~ TIC questions which
aoep,on y, ,,,nssd to stand over until
oo,,,rd,pg yneet,ps Of the
I1es.
.A..o questions IN whether
ne - .soro,.hhreds are a tax
teeioi ses gu a.a 90 .tic nronosi-
AUG 49, hrouoht forward In
NV, w M. .ho,,S h. taxed The COM
.hs.a tue nronosals.
"A H' 10 49,. a. . degree Of agree
~ snh.d,,a. vhich WAS not
.s s~. ,nss,hIa sone davs ago. Not
,s., .ho COMMITTEES ia unanimous. On
maj the .u ii, -. ~ Iea a. two
s@s Oh n'.nor.y n,,.ao ~, ~sr.raI cues.
tons are of first class Importance. One
strikes a tremendous blow at the credit
system. The question arose whetner the
luxury tax should be paid at the time OF
purchase. delivery or payment. The de-
csion is that 1t must be at the time OF
purchase.
There will be no credit as regards the
luxury tax. and as 1t would be dinicuit
10 separate the tax from the purchase
price and give cash in respect OF the
one and credit in respect Of the other. the
committees resolution puts an enc 10
credit on luxuries. A man might buy
something for ten thousand pounds ana
not pay for five years. That would not
suit the Treasury.
The other important decision reiates
70 the question whether when an article
N the category Of necessaries becomes
luxury because OF its inflated price the
ti1 should be paid on the whole price
or only on the amount by which 1t ex-
eeeds the datum line. The committee
mas decided that II the article exceeds
he datum line as fixed by the committee
only by penny. the twopence In the
milling will be payable on the whole
"iue.
Club Members Exempt
Club memhera and others will he glad
70 hear that their Demonstrations are not
10 be taxed as was at one time sug-
s.sted. All membersbin privileges have
sscaped Cruh memhers however. are
10 be nit as effsctiveIv In another way.
through their meals The Committee has
been Ingenious with regard 10 this by
viii begin 10 he regarded as Iuxuries at
one shilling less FOR dinners and nine
pence less for lunches I'm clubs of all
kinds as comnared with the figures in
the hotels and restaurants. Thus a meal
IN a club viii hecoms taxahle n n ex-
eeds 81 whiIa the limit will he n rs in
the hotels and restaurants.
The tax line for mans s,,ts was at
one time placed AZ sa7 hut having re-
lard to the high cost OF materiais II
was decided 10 Az n AZ s1a
Cln,hin. - 49,, A.. $500,