New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-09-04

table.
90 Proprietors of shooting galleries shall
1ol Proprietors of riding academies shall
pay 800.
1I) Persons carrying on the business of
operating sightseeing automobiles shall pay
tax equivalent to 10 per centum of the gross
receipts, during the preceding year ended
June 80, from the operation of each such
automobile having a seating capacity Of more
than seven
G2) Every person carrying on the busi-
ress of brewer d;stiller, wholesale liquor
dealer, retail liquor dealer. wholesale dealer
in malt liquor retail dealer in malt liquor.
or manufacturer of stills. as defined in Sec
ton 1924 amended and Section 3.247 of
the Revised Statutes. in any state, terri
tory or district of the United States
trary to the laws of such state. territory or
district, or in any place therein in which
carrying such business is prohibited by
local or municipal law, shall pay, in add-
ton to all other taxes, special or otherwise,
imposed by existing law by this act.
$1,000.
OBJ Proprietors of any trade business
or profession, the gross receipts of which
for the preceding year ended June 80
coed $4,000. shall pay $40. If such gross
receipts from sources other than sales di-
rectly to the consumer exceed 100000, the
proprietor shall SIS additional
This subdivision sran apply to agr-
culture, to any person subject to any spe-
cial tax under this section under sections
900 l005, 007 or to proprietors paying
special taxes upon the business of manu-
featuring, rectifying dealing in distilled
spirits. malt liquors. stills, oleomargarine.
adulterated. process or renovated butter.
filled cheese or mixed flour.
Tax on Yachts
SEC 1908 That sixty days after the pas
sage of this act, and thereafter on July l
in each year. and also at the time of the orig
inal purchase of a boat by r. user. If
on any other date than July /, there shall be
levied assessed. collected and paid in lieu of
the tax by Section COS of the Revenue Act of
power boats and sailing boats, of over five
net tons, and motor boats with fifxtied
gines, not used exclusively for trade or ma
tional defence not built according to plans
partment special excise tax to be based on
each yacht or boat. at rates as follows:
Yachts, pleasure boats. power boats. motor
boats with fixed engines. and sailing boats. of
81 for each foot; length over fifty feet and
not one hundred feet. 50 for each foot:
length over one hundred feet. 81 for each
foot motor boats of not five net tons
with fixed engines, $40.
The bill reenacts the stamp tax pro-
vision Of the revenue act of 1917 with
out changing the rates except in one
instance. In the case Of playing cards,
an increase from cents to 8 cents per
package is recommended. The follow
ing table shows the articles subject to
stamp tax and the rates proposed upon
the same:
Business and Professional Tax
/. Bonds, debentures certificates Of
.,,[~ L<D<x,D hx
corporation, partnership or asso-
citation, on each 500 of face value
fraction thereof. SuUo
9 Indemnity and surety bonds .... 80
Where premium is charged for
the execution Of such bond. on
each dollar fractional part
thereof. per cent.
3. Capital stock issue: On each origi-
nal issue of certificates of stock,
whether on organization or reor-
ganization, on each 500 of face
value or fraction thereof ...... .05
Capital stock issued without face
value, on each 800 of actual value
fraction thereof, per share. .05
4. Capital stock sales or transfers: On
all sales, agreements to sell, or
memoranda of sales, or deliveries
of or transfers of legal title to
shares certificates of stock of
any association, company or cor
poration, each 500 of actual or
face value fraction thereof. :. W
). Produce, sales of. exchange:
Upon each sale. agreement of sale,
or agreement to sell any products
merchandise at any exchange
board of trade or similar place
for future delivery, for each 500
in value of the merchandise COW
cred Observation-Disclosures. .02
And for each additional 500
fraction thereof ............ OF
6. Drafts checks payable otherwise
than at sight or on demand) upon
their acceptance or delivery with
in the United States. whichever
Is prior promisSory notes. except
bank notes issued for circulation,
and for each renewal of the same.
for sum not exceeding 500 tex
cept obligations secured by pledge
of bonds obligations of United
And for each additional 500
fraction thereof ......... .02
1. Conveyances: Deeds, instruments
writings. conveying lands, tene-
/ ments other realty sold etc,
value over 500 and not exceed
For each additional $500
fractional part thereof ..... so
8. Entry of goods, wares, or merchan-
disc at any custom house, not ex-
ceeding 500 in value. ..... 50. %
Exceeding 500 and not exceed
5000 in value. '.......... 80
Exceeding $500 in value. $500. LOO
9. Entry for the withdrawal Of goods
or merchandise from CUSTOM
bonded warehouses ........ 80
10. Passage tickets. one way round
trip, for each passenger. sold or
issued in the United States for
passage by vessel TO places not in
the United States, Canada, or
Mexico. costing not to exceed
ing $50 ACKNOWLEDGEMENTS. loo
More than $50 and not exceed
ing $50 Observation-Disclosures 800
More than $50 ............... 500
passage tickets costing $40 or
less eXemptD
! 1. Proxy for voting at any election of
officers of any incorporated COM
pany association. except
lsious. charitable fraternal or
literary societies public
teries Observation-Disclosures. 10
y. Power of attorney Observation-Disclosures. .25
exemption Papers used in the
collection of claims for pensions.
back pay bounty. for prop
erty lost in the military or naval
service, or in bankruptcy cases.)
ID. Playing cards: Upon every pack
containing not more than "a cards 0S
IA. Parcel-post packages, where the
postage amounts to % cents or
more. for each % cents or frac-
tional part thereof .............. OF
Owners Automobile Tax
SEC. 1905. That sixty days after the
passage of this act. and thereafter on July
! in each year, and also at the time of the pur-
chase of used automobile or motor
cycle by user, if on any other date than
IL sb1ll la-r,x..