The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-05-05

books and Christmas cards. are not tax
aole. Glassware, china, pottery and like
articles are taxable only IL ornamented
or ntted with precious metals or imita-
lions thereof Watches and clocks are
which made.
second hand taxable articles OF the
kIno described In the regulations are not
exempt from taxation when sold by a
oeaier but are taxable on the price at
which sold. AZ in excise taxes, the tax
10 payable In respect to a sale, whether
or not the purchase price is actually
corrected. Discounts for cash or other
discounts made subsequently to the sale
cannot be deducted In computing the
price for the purpose OF the taxes. Com
missions to agents and other expenses
OF the sale are not deductible from the
price.
Monthly Returns REQUIRED.
monthly returns of the, tax are re-
CURED. In tho case OF a private owner
VINO mas no place of business returns
should be made to the Collector of In
ternal Revenue in whose district the
owner resides. An itinerant dealer
should make return and pay the tax TO
the collector for the district where the
sales are made,
The tax Is on the actual sales price of
,ne goods and not on the list price where
that differs from the sales price, II the
price or the article Is increased to cover
the tax the tax is on such increased
price.
Payments or the transportation tax
must be made on the following basis:
Inc tax on the transportation Of per-
sons Is 8 per cent. of the amount paid.
IL does not include the amount paid for
communication or season tickets fol- trips
OF less than thirty miles or for trans
portation the fare of which Is less than
~ cents The tax applies to Transports
ton from any point In the United States
to another point. even though the pas
senger may pass out of the United States
In the course of his journey. Tickets
sold in the United States to points in
Canada and points in Mexico are taxable
and also tickets to Canada or Mexico
when transportation Is part of through
transportation to other countries.
Amounts in excess of az cents paid for
excess baggage are liable to the tax.
Fares for special services or facilities
such as exclusive occupancy OF a draw
ing room are taxable. The tax applies
also to the charge for a special train.
Exemptions IN Transports ton.
The tax on seats In parlor cars, berths
and staterooms in sleeping cars and YES
sells Is per cent Where a sleeping car
is chartered the total amount paid for
the haul and special accommodations not
including meals is subject to the per
cent tax.
Amounts paid for a mileage book are
subject to the tax.
Transportation services rendered to
agencies of the United States are exempt
from the tax. Such agencies include
the American Red Cross, United States
Shipping Board. Emergency Fleet Cor
poration, United States Food Admins
tration. Grain Corporation. United States
Fuel Administration. United States
Housing Corporation. Commission on
Training Camp Activities. War Savings
Committee, Liberty Loan Committee
War Industries Board, Federal Farm
Appraisers. Federal Land banks. Fed
eral Reserve banks and Panama Rail-
road Company.
The tax on transportation OF property
by freight Is 8 per cent OF the amount
paid. Shipments by express are SUBJ
ject to tax of cent for each 20 cents
OF the amount paid.
Not only is railroad and steamship
idic cubJcCt " TIE TAX Dut
ton by any form of mechanical power
on n regular established line when in
competition with carriers by rail or
water" II motor transportation is fur
Dtshed with regularity between, points
connected by rail or water routes 1t Is
not necessary that the motor pursue a
specified route Regularity of opera
ton Is the essential OF a regular estab-
lished line"
Transportation OF freight by motor
power Is taxable when In competition
with carriers by rail or water.
Carriers are requested to keep at their
agencies at which the tax Is collected
records showing the application of the
tax to each individual shipment Of prop
erty. fare collected or ticket sold.
The law provides that returns and
payment OF the transportation tax shall
be made monthly.