New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-09-04
NoueL Feature of Bill
Designed to Put Check
On All Extravaganza.

On All Extrauagances
A novel feature of the bill is the es-
Enlistment of heavy taxes on the pur-
chase price of useful or necessary ar
ticles that are above certain price.
This portion Of the bill hits clothing
toilet and personal articles, and the
tax is paid by the purchaser to the
vender. The tax rates under this Sec
tion follow:
SEC. 905. (a) That on and after November
i, 1918. there shall be levied, assessed. col
lected and paid tax equivalent to 20 per
centum of much of the amount paid for
any of the following articles as is in excess
of the price hereinafter specified as each
such article is sold for consumption or use
u) Carpets and rugs. including fibre. on
the amount in excess of SIS per square yard ::
CD Picture frames, on the amount in ex-
Of $40 each;
GU Trunks, on the amount in excess of
$50 each;
a. Valses. travelling bags, suitcases. hat
boxes used by travellers. and fitted toilet
cases, the amount in excess of $25 each ::
CD Purses, pocketbooks, shopping and
handbags, on the amount in excess of $3.50
each
so Portable lighting fixtures. including
lamps OF all kinds and lamp shades, the
amount in excess of SIS each;
CD Umbrellas, parasols and sun shades. on
the amount in excess of 81 EACH
90 Fans, on the amount in excess Of 81
each
90 House or smoking coats or jackets, and
bath or ounging robes the amount in
excess of $3.50 EACH
1O) Mems waistcoats. sold separately
from suits, on the amount in excess OF So
each:
ND Mems and boys suits overcoats,
not including uniforms of officers in the
military or naval forces Of the United States,
on the amount in excess Of $50 each;
% Womens and misses suits, coaks
and coats, on the amount in of $50
each, or when made up by tailor seam
stress, the amount in excess of $50 in
value EACH
amount in excess of $40 each, when made
up by tailor seamstress, on the amount
in excess of $40 in value each;
90 Women's and misses hats. bonnets
and hoods, on the amount in excess of SIS
each:
C5) Mems and boys hats. on the amount
in excess of SIS each;
Q6) Mems and boys caps. on the amount
in excess of 81 each;
90 MEMS. womens, misses, and boys
boots, shoes, pumps, and slippers. on the
amount in excess of $40 per pair;
QS) Mems and boys neclsties and neck
l9) Mems and boys silk stockings or hose,
on the amount in excess of 81 per pair;
GU Women's and misses silk stockings
or hose. on the amount in excess of 81 per
cd Mems shirts. on the amount in excess
OF So each;
(22) Mems, women's misses, and boys
paJamas, night gowns, and underwear. on the
amount in excess of SIS each; and
(23) kimonas. petticoats, and waists, on
tne amount IN excess OF SIS each.
tb) the tax imposed by this section shall
not apply to any article enumerated in para
division (a) if such article is made Of or
ornamental, amounted, or fitted with, precious
metals or limitations thereof or ivory, or tc
any article enumerated in subdivision (24) OF
(25) of section 900.
(c) The taxes imposed by this section shall
be paid by the purchaser to the vendor and
shall be collected. returned, and paid to the
United States by such vendor in the same
manner as provided in section 500. AS uscc
IN this subdivision the term vendor includes
tailor or drcssmaker making up women's OF
misses suits, cloaks. coats or dresses
SEC. 90b. That there shall be levied as
sessed, collected, and paid. upon all articles
commonly or commercially known as jewelry
composed in whole or i: part of platinum
when sold for consumption use, a ia,
equivalent to TO per centun of the price fol
Such tax shall be paid by the purchaser t,
the vendor and shall be collected. returned
and paid to the United States by such vendo
IN the same manner as provided in section
o02. The vendor shall include in all return.
made under this section the name and ad
dress OF each purchaser the price of eacI
article sold to him and a description thereof
including the quantity and value of tn,
platinum contained therein.
Proprietary Articles
In place of the manufacturers tax or
such articles in the present law. what j,
practically a 10 per cent tax instead OIL
2 per cent is levied on the retail
price and paid by the purchaser. This
tax Will probably be collected in the
form of stamp tax. but in any event
the vendcr will collect it from the
cent for each ten cents of cost or frac-
ton thereof. 1t covers the following
articles:
% Perfumes, essences, extracts. toilet
waters. cosmetics. petroleum jellies, hair oils
pomades. hair dressings, hair restoratves
har dyes. tooth and mouth washes, denti
irlces, tooth pastes, aromatic cachous, touc,
soaps and powders, any similar substance
rtlcle or preparation by whatsoever name
known or distinguished. any of the above
when are used or applied or intended to be
used or applied for toilet purposes:
GU Pills. tablets, powders. tinct,,res
troches or lozenges, syrups, medicinal cor.
Gla's or bitters. anodynes, toncs p!asters
i'hInehts' saves. olntments. pastes, drops
waters Except those taxed under sector
o2S of this acb. essences, spirits. oils ant
other medicinal preparations. compounds O,
| compositions mot including serums and anti
toxns). upon the amount paid for any o,
the above as to which the manufacturer o,
producer claims to have any private for
nlula, secret or occult art for making ~,
preparing the same. or has claims to have
any exclusive right or title to the making
or preparing the same. or which are pre-
pared uttered. vended exposed for sal,
under letters patent. or trademark. or which
'iI prepared by any formula, published o,
unpublished), are held out or recommended
TO the public by the makers. vendors or pro.
prletors thereof proprietary medicine
or medicinal proprietary articles or prep
. ara Jrs or as remedies or Specifics to
affecting the human or animal BODY.
Special Taxes Imposed
On Many Businesses
And the Professions