South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-06

Excise Taxes.
Auto trucks are taxed three per
cent OF the sale price and other au-
tomobiles. except tractors, five per-
cent. Tires bear "A five percent tax.
Pianos organs. (other than pipe
organs). piano players. grapha-
phones and talking machines. with
records pay five percent. Sporting
goods Of all kinds 10 percent; cam
eras. 10 percent: chewing gum, three
percent: candy, five percent; photog-
raphic films and plates. five percent:
guns and shells, 10 percent; hunting
knives. 10 percent: dirks. daggers.
sword canes and stilettos 100 per
cent.
Electric fans FIVE percent; Their
mos bottles. five percent; meersc-
haum pipes. 10 percent; slot ma
chimes five percent: liveries. riding
and hunting habits. 10 percent; ar
ticles made OF fur. 10 percent:
yachts and motor boats. 10 percent;
toilet soaps. three percent: sculp-
tuTe. paintings and antiques five
percent; wooden rugs domestic or
imported, 10 percent.
Luxury Taxes.
These are based upon the theory
that beyond a certain price, most OF
the ordinary articles of clothing and
use become Injuries. After May 1, a
tax Of 10 percent is levied on carpets
and rugs, sold over s. a square yard:
picture frames over $40; trunks over
$50; valises, travelling bags. hat box
es and toilet cases over S25. purses,
pocketbooks and shopping bags over
$3.50; pOrta BILE lamps over S25: UNI
brellas and parasols over "a: fans
over 81; house coats and smoking
Jackets over $3.50; mems waist coats
sold separately from suits: women's
hats over SIS; mems hats over So;
caps over 50; shoes, pumps and slip
pers over $40; neckties over 81:
mems hose over 81: women's over
80; mems shirts over So; pajamas,
night gowns and underwear over SIS;
kjmonas, petticoats and waists over
SIS.
This tax is paid on the sum by
which the selling price OF any ar
ticle exceeds the specific amount
Jewelry. watches and clocks pay
FIVE percent after April 1.
After May motion picture ex-
changes pay five percent OF the
monthly rental Of films. Movie men
who exhibit films pay five percent
of the rental or license value.
Perfumes. toilet waters and cos
metics are taxed one cent on each
% cents Of selling price. as are pills.
powders, salves. ointments and all
patent medicines.
Special Taxes.
business tax of 81, for each 81 900
OF capital stock over $1,000; broker
tax. $50; if broker is a member OF
an exchange. he pays 800 if his seat
is worth $4,000 to $1,000 and $50 If
it is worth more than $4,000. Pawn
brokers pay 500; ship brokers. $50:
custom house brokers, $50: theaters
seating up to $50 pay $50; seating
$50 TO 500 pay 800; seating moro
than 500 pay 5000. In towns OF five
thousand Of less these rates are
halves. Circuses pay 800: bowling
alleys and billiard parlors SO for
each alley or table: shooting CALLER
les. 500; riding academies 500: tax
icab companies. SO for each auto
mobile carrying more than two and
less than seven. and $40 for bigger
automobiles.
Tobacco manufacturers whose
yearly sales are under so. 600 pounds
pay Sc; between $4,000 and 100000
pounds, s12; between 100000 and
200, 600 pounds sos: and over 200
600 pounds. s24, and at the rate Of
16 cents per thousand pounds OF ex-
cess over 100000.
Cigar makers whose annual sales
are under 10000 cigars pay 81; So
600 TO 100. 900 pay Sc; 100000 TO
ZOO 900 pay S12: and exceeding 20O,-
600 but not over 100000. s25; over
400. 600, s25, and at the rate Of 10 /
cents a thousand Of the excess over
400, 900
Stamp Taxes.
on bonds and debentures, FIVE
cents for each 500 OF value: on in !
demnity and surety bonds. so cents:
stock certificates. five cents on each J
800. for new issues and two cents |
for each 500 on sales or transfers:
sales agreements. two cents on each /
800: deeds. 30 cents on transactions |
of 500 to $500. and an additional so |
cents for each added $500: ware
house receipts, % cents for 800. 80 |
cents up to $500; and over $500. 81:
trans oceanic passenger tickets cost |
ing up 10 $50, 81; $50 to $50, 50. |
and over $50, So.
Proxy for voting 10 cents: power
OF attorney. p cents; playing cards |
eight cents a pack; parcel post pack |
ages on which the postage is % cents
or more. one cent for each % cents;
on all insurance policies, FIVE cents
on the dollar Of the premium. when
the policy or renewal is issued by a
nonresident of the United States
and not signed by an American
agent OF the insurer.
Tax on Child Labor.
This tax is 10 percent OF the en-
tire net profits Of any business in |
which children under Il years old
are employed or employees between
Il 10 Is years old work more than
eight hours a day
False statements in regard to the
ages OF the employees are punishable