The Birmingham age-herald., 1918-09-09
TRANSPORTATION TAXES

lRANSfORl A HUN AAEtC
 The proposed bill levies tax of per cent upon thesamount paid for transpor- tation of persons, the same as under the existing law. Under existing law the tax apon Pullman accommodations is an amount equivalent to 10 per cent of the amount paid for seats, berth, and state rooms in parlor cars, sleeping cars, or on vessels. The proposed bill reduces this rate to s per cent. This reduction is rec commended in the very near future, tick ct combining the regular fare and Pull man accommodation charge, and there fore in order to most expeditiously con- duct the sale of such tickets and to avoid making a separate computation of tax for each railway and Pullman transpor- tation charge, it is deemed advisable that the rate for both such charges be the same.
 The receipts from seats and berths dur ing the period that the tax upon Pull man accommodation was in effect dur ing the fiscal year ended June 30 1918 amounted to $2,237 900. It is estimated that his tax will yield during the first 12 months period this bill is in operation s, 5,0O0,00
 Under existing law tax of cents IS levied upon each telegraph, telephone, or radio dispatch, message, or conversation
 
 is 15 cents or more. The bill provides the following taxes upon the transmission of such messages: A tax of cents fol each message on which the charge is more than IA cents and not more than 5t cents, and tax of 10 cents upon al such messages when the charge is more than 50 cents.
 WHISKY HIT THE HARDEST
 Tr, f;y;n ba rof foc haUarq fbc commmittee explains that it has endea- yored to fix the maximum revenue pro- ducing rate, and therefore the bill pro- vides in the case of distilled spirits fol beverage purposes for an increase in the rate from $3.20 to $S per gallon, and tr the case of beverages to be used for man. ufacturing purposes for an increase in the rate from $2.20 to $40 per gallon In the case of imported perfume containing dis titled spirits. the bill provides for an in- crease in the rate from $l.10 to sS.S0 pel gallon. in order to place the imported perfume upon the same tax basis as do mestic perfume.
 In the case of all other beverages other than soft drinks. the rates under existing law are doubled.
 The present law levies the tax upon soft drinks upon the basis of the gallon and the present tax only applies to soft drinks sold by the manufacturer, pro- ducer or importer As a considerable DOT tion of the soft drinks sold are com pounded at the soda fountain and no reached under existing law, the taxes levied under existing law are not great revenue producers. In order to secure greater revenue from soft drinks, the bill provides that tax of 30 per cent be levied upon the manufacturers produ- cer's or importers selling price of cerea beverages, and that tax of 20 per cent be levied upon the manufacturers, pro. ducer's or importers selling price of al other soft drinks.
 In the case of soft drinks, compounded or mixed at the soda fountain. ice cream parlor, or other similar places of busi- ness, and ice cream, ice cream sodas, sun daes, or other similar articles of food ol drink when sold for consumption in ol in proximity to such places of business the bill levies tax of cents for each 10 cents or fraction thereof of the selling price to be collected from the consumer by the proprietor of the soda fountain ol similar place of business and returned to the government. In the case of sales amounting to cents or less the tax wil only be I cent.
 The following table shows the esti- mated revenue collections from the bev' craze taxes during the first 12 months period the law is in operation. disregard