Every evening, Wilmington daily commercial., 1918-11-25

UVO up 90 &Lo,UUU WntCn rIsee krauuaiy
with the value Of the estate, until the
tax is % per cent on an inheritance cx-
cceding $2,5OO,O0O. The tax on corpora
tions is figured on fat IL per cent basis
in addition To an excess proiits tax,
per cent, in proportion to the amount OF
The profits normal profit o, flat
s., 900, plus eight per cent of the nyest-
cd capital, is permitted before tax on
excess profits ia levied.
3 FER CENT ON FREIGHT.
Freight transportation is taxed three
per cent. A tax of one cent for every 70
cents worth of express or parcel post IS
provided Passenger tickets on the rail-
roads are taxed eight per cent, and an adj
dtional tax or eight per cent Is levied on
all seats in Pullman cars. A telegraph
message which costs more than Ia cents
and less than 50 cents, is taxed five centsi
costing over so cents, i. is taxed 10 cents.
All fire insurance and accident insurance
policies are taxed one cent on the dollar.
A tax OF 81. 10 a gallon-iust double the
tax IN the 1917 revenue Bulls levied
upon all spirituous beverages sold to the
public. Ii held in bonded warehouses on
account of existing prohibition, such
beverages arc not subject to tax, and the
tax on alcohol used in drugs is only 500
n gallon. Cigars weighing less than three
pounds per thousand arc taxed 81 rer
thousand; FIVE cent cigars IS per thousand,
and cigarettes 81 per thousand. Cigarette
papers are taxed one cent for every fifty
papers.
Admission tickets to all forms OF amusc-
ments, including concerts, theatres, NOV
ing picture shows, cabarets and roof
gardens, are taxed 20 per cent. par
ticularly deadly blow is aimed at scalp
ers" in this item, which calls for IN ad-
dt,onal tax of 80 per cent on ali tickets
sold at an increase of 50 cents over the
box office price
With the passage of the revenue bill, q
tax OF FIVE per cent must be paid on all
automobiles, motorcycles, trucks, auto
mobile wagons, trailers, tractors, tires,
inner tubes and automobile accessories,
Piano players, graphophones, hand organs,
records. music boxes and all other me-
chanical forms of music are to be taxed
10 per cent.
Sporting goods, including tennis rack.
cts nets. racket covers, skates, baseball
bats. polo msdlets, gloves, masks, shoes
and uniforms, balls of all kinds, fishing
rods and reels, chess and checker boards
and other games, with the exception OF
ohildren's toys and games, Will be taxed
10 per cent.
Chewing gum is to be taxed four per
cent; candy 10 per cent, cameras and
Photographic supplies 10 per cent; ire
arms, shells and cartridges for private use,
10 per cent, with exception OF pistols and
revolvers, and these will bear tax of rs
per cent.
100 P c. ON DAGGERS.
Dirk knives, bowie knives, daggers,
sword canes and stillettos have been taxed
almost ont of existence by Congress,
which hes levied on them tax of 100 per
cent. Electric fans; thermos bottles,
cigar or cigarette holders, humidors,
smoking stands and wholly or partly
meerschaum or amber pipes are taxed
10 per cent. I4iyerics and livery boots.
hunting and shooting garments and nd
ing habits, bathing suits and furs or hair
articles are also taxed 10 per cent. Like
, wise, toilet soaps and soap powders:
Yachts and pleasure boats, when sold
for more than SIS, bear q tax of 10 per
| cent.
All sculpture, paintings, statuary, art
porceains and bronzcs sold by sny per
son other than the artist, and antique
| furniture are taxed 10 per cent of the
selling price A tax OF 20 per cent is levied
on all carpets and rugs costing over s. PEI
square yard, on all picture frames over
$40, trunks over S25, 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 SIS each.
Umbrellas, parasols and sunshades
over 81 each, fans over one dollar each
on house or smoking coats over 81 50
! each, on mems waistcoats when bought
separately from suits, costing over s.
| each: on mems and boys suits or over
| coats. over $50; or womens and misses
| suits, cloakS and coats costing over $50
| whether bought readymade or made ur
1 bv dressmakers: womens and misses
| dresses over $40; hats, bonnets and hoods
| costing over SIS.
! Or mems and bows hats costing ovel
t So; on mems and BOYS caps over 81
| on boots, shoes and slippers over $40 {
pair; on men s pcckties and neckweal
! over 81; on men s ana boys silk stock
| ings over one dollar and on wOmens anC
misses silk stockings costing over S2
! on mems shirts over 50: on mems, wo
mems, misses and boys paiamas, night
gowns and underwear, over 50, and kl
I ulOnaS, peKblcOatS anu Ne-lSN9 OFoi Ni'
J each.
10 p. c. on JEwELRY.
Jewelry, including real or imitation
goods. precious or Seml-precious stones
articles of ivory, precious metals, watches
| clocks, opera glasses, lorgnettes and tlelc
glasses, is taxed 10 per cent. Perfumes
essences, extracts, toilet waters, cosmetics
hair oils, ponades and all this categor,
of luxuries-even tooth paste and tootl
powder-are taxed one cent on each tel
cents All patented medicinal prepar a
tions advert ised and sold to the publ
are taxed one cent on each ten cents, bu
medicines and drugs used IN preparing
prescriptions will not bear this tax.
This is the list of luxuries which wil
be made 10 provide revenue for tn
government during 1919. These are tn
articles that we may expect TO see soar II
price For, unfortunately, p war Ia,
placed on an article in the factory, j
usually doubled or trebled by the tim
that article reaches the consumer. Il
prevent this inevitable result of ou
present business organization, an amend
ment is now being considered which vii
make these taxes payable only upon re
tail sales. In other words, the tax will b.
paid only upon the retailed article anC
not by the manufacturers. This will un
doubtedly keep the price down unles