The Bridgeport times and evening farmer., 1919-04-01
Finance, e,RealE,State and Insuranc.

lent to l cent on each dollar or frac- tional part of premium charged un- der each policy or obligation of na- ture of indemnity for loss, damage or liability (with a few exceptions) issued or executed or renewed by any person transacting business of employers liability, workmen's com pensation, accident, health, tornado, plate glass, steam boiler, elevator burglary, automatic sprinkler, auto mobile or other branch of insurance (with certain exceptions.). Special provisions is made for industrial l. weekly and monthly payment plan.
 Policies issued by certain corpora tions are exempt.
 Taxes become operative today on certain cigars, etc. Provisions are minutely technical on cigars and cig- arettes manufactured in or imported into the United States and hereafter sold by manufacturer or importer, or removed for consumption or sale and they are in lieu of internal revenue taxes now imposed by law and are to be paid by the manufacturer or importer. On cigars there are six classes of taxes, according to ma terial, weight, class of market, etc. The law must be studied by special ists.
 On cigarettes made of tobacco or any substitute and weighing not more than three pounds a thousand cig- arettes, the tax is s a thousand. For weight over three pounds a thousand the tax is $7.2O.
 In lieu of the present taxes on admission and dues there are to be new taxes.
 For each 10 cents or fraction of admission to any place, including ad- mission by season or subscription, 1 cent to be paid by persons paying for the admission.
 In case of persons (with few ex- ceptions) admitted free or at reduced rates at a, time when and under cir cumstances under which admission charge is made to other persons, for each 10 cents or fraction of price SC charged other persons for same oI similar accommodation to be paid by person so admitted, 1 cent.
 On tickets to theatres, operas and other places of amusement sold out side of ticket offices at not to exceed
 50 cents above established price plus war tax, a. tax is imposed at pei cent. on the excess. If sold at ovel
 50 cents, the tax is to be 50 per cent These taxes are to be paid by persons selling the tickets.
 There is a special provision for per. sons having permanent use of boxe: or seats in any place of amusemen
 or lease for use and they pay 8 ta1
 based on the amount for which a sim liar box or seat is sold for each per formance equivalent to 10 per cent. For each 10 cents, or fraction, pait for admission to any public perform ance at any roof garden, cabaret 0, other like performance to whicl charge is wholly or in part in pric' paid for refreshment, service or mer chandise (amount for admission tt be deemed to be one-fifth of sucl i price), a tax is to be paid by the pa 1 tron of 1 1-2 cents
 On bonds, debenteires or certificate 1 of indebted edness issued by one persol l and all instruments issued by an! ! corporation with interest coupons 1 known generally as corporate securi 1 ties, 5 cents on each $100 of fac
 value
 On indemnity and surety bonds witl few exceptions, 50 cents. | On each original issue of capita 1 stock. cents for eaCh S100 or fac ] value.
 There are many and involved taxe i on transfers of capital stock; on safe i of produce on exchange or boards o trade: on drafts or checks; on con 1 veyances; on entry of goods, ware ! or merchandise in any custom house on entry for withdrawal of goods o 1 merchandise in any customs bonde 1 warehouse; on passage tickets; O | proxies for voting; on powers of at l torney; on playing cards; on parcel post packages and on each policy 0 1 insurance.
 Taxes on other papers. etc., be i come operative May 1 and July 1.