Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1919-10-09
Ito Be Continued)
MEN EXPLAIN
Certain Taxes Not Commonly
Understood
SOME MISUNDERSTANDING

! The presence of G. II. Pardee, gen.
eral deputy collector of internal reve-
nue., in Annapolis the past few days
and his mingling with the business
men of the town has excited much in
terest, and no little questioning relat-
i've to laws governing the revenue tax
There seems TO be some misunder-
standing among merchants as we'll as
with the general public as to the reve-
nue. tax upon toilet and medicinal ar
ticles. Jewelry and imitation jewelry
revenue taxes also confuse the pub
! lie.
When asked by representative OF
the Evening Capital for an explana-
ton OF the imposition of these taxes,
| In which the general public has vital
interest, Mr.. Pardee, general deputy
lcollector internal revenues. who was
busily engaged at his office in the
Federal Building, city postoffice, this
morning had this to say:
"The tax on toilet and medicinal ar
fticles, jewelry and imitation thereof
| is measured by the individual price for
which the article is sold.
THE. amount of the tax on toilet and
medicinal preparations is one cent for
leach twenty-five cents or fraction
thereof of the amount paid by the
consumer. Proper stamps having
been provided for the purpose of pay
ing the tax, which will be affixed and
cancelled by the dealer. These stamps
are on sale at various postoffices and
other government agencies.
Toilet articles are taxable when
they contain concentrated extracts or
essences sold to the user to be used in
connection with the toilet, bath or
care of the body, or upon the clothing
as a perfume or toilet article. Ordi-
nary hand and laundry soaps and soap
powders are not taxable to. the con-
| sumner.
"A medicine, medicinal preparation
or specific is a preparation of any sub
stance whatever intended to be APP
piled for the prevention. cure, or miti.
cation of pain or disease in the human
or animal body. Such preparations
are taxable when held out or recom-
mended to the general public as a
remedy for any disease affecting the
human or animal body. They are gen.
orally distinguished by trademark
FOR name.
"Poisons and exterminators of rod
ents and insects, insecticides, disin-
fectants and articles of similar classi-
fication. are not medicinal prepare
tons within the meaning of this Sec
ton of the law. Neither are vaccines
bacterines, serums and anti-toxins.
"The, tax to the consumer on jewel
ny, or limitations thereof, including
fountain pens having a gold pen OF
having any limitations of precious
metals in their makeup, is five pei
cent, and is measured by the individ-
ual sale price. Common or CONNER.
ciai jewelry, in a general way, in
lcludes articles to be worn on the per
son or apparel for purpose of adorn-
ment and articles to be carried in the
hand or swung on the arm, Tor carried
or worn concealed on the person
whether in pocket or bag or under the
outer garment Watches. clocks
opera glasses, similar articles, and ar.
ticies made of ornamental. mounted o,
fitted with precious metals or imita-
ltions thereof or ivory.
Each dealer or agent collecting an,
N...-
revenue tax on the aforementioned
articles is required to make MONTH,
return together with the amount 8
tax collected to the. Collector Of In
ternal Revenue, Baltimore, Nd. or !,
his Deputies in Annapolis.