Evening star. [volume] (Washington, D.C.) 1854-1972, 1919-02-06

other art works. 10 per cent, wAth "a
exemption for those sold to Aouca
dona1 institutions or public art mu
seums.
Semi-luxury taxes of 10 per. > sn,
e~ective May 1, next, are retail. &c
houghs reported subject to possiA
modification later by separate resi-
luton. They are to be charged com
sumers of high-priced articles Of per-
sonal wear and returnable to the
Treasury by retailers. The 10 per
cent tax is levied on the excess paid
above cost standards prescribed for
various articles, including the fol-
lowing:
Semi-Luxury Taxes.
Carpets and rugs, except of WOOL
So per square yard: picture frames.
SO each; trunks, $50; valises, trav-
cling bags. suit cases, hat boxes and
fitted toilet cases. $50: purses, pocket
books. shopping and handbags, $3.50:
portable lighting fixtures including
lamps and shades, S2J; umbrellas.
parasols and sunshades. 81: fans. 81 a;
house or smoking coats or Jackets
and bath or loungins robes. $3.50;
mems separate waiStcoats, So: wom-
ems and misses hats. bonnets and
hoods, Sl5; mems and boys hats, So:
mems and boys caps. 81; boots. shoes,
pumps and slippers. SO PER pair. with
special appliances for crippled per-
sons exempted; mems and boys neck
ties and neckwear, 81; mems and
boys silk stockings or hose, 81 per
pair; women's and misses silk stock
ings or hose. 81 per pair: mems shirts,
80 each pajamas. nightgowns and
underwear S. each: kimonos, petit
coats and waists, SIS each.
Jewelry and limitations precious
stones, clocks and watches and similar
articles are taxed per cent, a new
levy effective April 1. when sold by
dealers.
Moving Picture Tax.
Moving picture lessees or licenses
are taxed 5 per cent of their total
monthly rentals in lieu of the present
'footage tax on films.
Perfumes. toilet waters, cosmetics,
tooth and mouth washes, pills. pow
ders. patent medicines and simiIa-
articles are subject to retail sales
tax. effective May /, and payable by
purchasers, of l cent on each % cents
paid, in lieu of present stamp taxes
Special taxes provide for retention
of the 81 capital stock tax of corpora
lions and make levies effective Jam
uary l upon brokers, theaters. concert
halls. etc. bowling alleys, billiard and
pool tables, shooting galleries. taxi
cabs and sightseeing cars
Special taxes on cigar and cigarette
manufacturers also were retained.
Yachts, pleasure boats, power and
motor boat taxes also were approved,
with taxes based on net tonnage and
at double present rates.
Stamps and Parcel Post.
Stamp taxes as now provided by law
were kept in the bill, including
cent for each 25 cents or fraction on
parcels sent by parcel post.
The conferees made many amend
ments in important administrative and
basic. interpretative sections of the
war=excess profits, income tax and
other sections of the bill Among
these was retention Of a modified pro-
vision Tor CONSOLIDATED tax returns of
with war contracts. Another, defining
corporate dividends, affects stock divi-
dends, and provides, briefly. that stock
dividends shall be considered as lin
come TO the amount Of earnings or
pref1ts Distributed.
Provisions for allowance of net loss
es, recently discovered losses, submits
sion of inventories and for exemption
from income taxes for those in the
establishment were other i'm
bill.
For Military Income Exemption.
The income tax salary exemption
provided for persons in the military
service retains the House maximum
limit of $3.500 and provides that such
exemption shall be limited to those in
active service. regardless, however, Of
domestic or foreign service.
In the semi7luxurys schedule the
conferees. adopted the Senate amend
ment, which Senator McCumber of
North Dakota advocated, exempting
mems and boys clothing or overcoats
and women's and misses suits. cloaks,
coats and dresses from the 10 per cent
tax
With the conference report Repre-
sentative. Kitchin also submitted a
formal. detailed. yoluminous state
ment, required by House rules, Of the
conferees' action. Copies Of the con-
ference draft. containing 362 pages,
also were given out and were In great
demand Representative Kitchin plans
to address the House at length in ex-
PLANTATION of the conference decisions