Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1918-11-26
THE REVENUE BILL--By Frederic J. Haskn

of the profits, A normal profit of a nat
So, 900, plus per cent Of the invested capi-
tai, is permitted before tax on excess pronts
is levied
A tax of S640 a gaIlon-just double the
tax in the 1917 revenue bills levied upon
all spirituous beverages sold to the public.
If held in bonded warehouses on account or
existing prohibition, such beverages are not
subject to tax, and the tax on alcohol used In
drugs is only $2.20 a gallon. Cigars weighing
less than three pounds per thousand are taxed
So per thousand; scent cigars, So per thou
sand, and cigarettes 81 per thousand.
Cigarette papers are taxed 1 cent for every
fifty papers.
Admission tickets to all forms of amuse-
ments, including concerts, theaters, moving
picture shows, cabarets and roof gardens, are
taxed 20 per cent. A particularly deadly dow
is aimed at 'scalpers" in this item, which calls
for an additional tax of so per cent on all
tickets sold at an increase OF so cents over
the box office price.
With the passage of the revenue bill, tax
of per cent must be paid on all automobiles,
motorcycles, trucks, automobile wagons, trail
ers, tractors, tires, inner tubes and automobile
accessories. Piano players, graphophones,
hand organs, records, music boxes and all
other mechanical forms of music are to be
taxed 10 per cent. Sporting goods, including
tennis rackets, nets, racket covers, skates,
baseball bats, polo mallets, gloves, masks,
shoes and uniforms, balls of all kinds, fishing
rods and reels, chess and checker boards and
other games, with the exception of children's
toys and games, will be taxed 10 per cent.
Chewing gum is to be taxed per cent candy
10 per cent, cameras and Photographic sup
plies 10 per cent, firearms, shells and car
trIdges for private use, 10 per cent, with ex-
ception of pistols and revolvers, and these Will
bear tax of % per cent. Dirk knives, DUwTo
knives, daggers, sword canes and stilettos
have been taxed almost out of existence by
congress, which has levied on them tax OF
100 per cent. Electric fans, theTmos bottles,
cigar or cigarette holders, humidors, smoking
stands and wholly or partly meerschaum or
amber pipes are taxed 10 per cent. Liveries
and livery boots, hunting and shooting gar
ments and riding habits, bathing suits and
furs or hair articles are also taxed 10 per
cent. Likewise, toilet soaps and soap powders.
Yachts and pleasure boats when sold for more
thar $15 bear tax of 10 per cent.
All sculpture, paintings statuary, art porce-
lains and bronzes sold by any person other
than the artist, and antique furniture are
taxed 10 per cent of the selling price. tax
of 20 per cent is levied all carpets and
rugs costing over So per square yard; on all
picture frames over $40; trunks over $25;
valises travelling bags, suitcases, hat boxes
and toilet cases over SIS; purses, pocket
books, shopping and hand bags over So each;
portable lighting fixtures, lamps and lamp
shades over S25 each; umbrellas, parasols and
sunshades over 81 each; fans over 81 each;
on house or smoking coats over $3.50 each;
on mems waistcOats, when bought separately
from suits, costing over S. each; on mems
and boys suits or overcOats, over $50; on
women's and misses suits, cloaks and coats
costing over $50, whether bought readymade
or made up by dressmakers; women's and
misses dresses over $40; hats, bonnets and
hoods costing over SIS; on mems and boys
hats costing over Sc; on mems and boys caps
over 81; on boots shoes and slippers over
$40 pair; on mans neckties and neckwear
over So; on mems and boys silk stockings
over 81, and on women's and misses silk
stockings costing over 50; on mems shirts
over SO; on mems, womens, misses and boys
pajamas, nightgowns and underwear, over
SIS, and XII monos, petticoats and waists over
Sic each