The Bridgeport times and evening farmer., 1919-05-03
ANNOUNCEMENT IS MADE OF TAX ON
 TOILET ARTICLES

Collector of Internal Revenue
 James J. Walsh. announced today the following ruling relative to the col lection of the tax on toilet articles
 and medicinal preparations, same be-
 ing effective May 1st, 1919
 The Revenue Act of 1918 provides
 that on and after May 1st, 1919, there shall be levied, assessed and collected,
 tax of 1c on each 25c or fraction thereof of the amount paid to a dealer by the consumer or purchaser on arti- cles specified in Section 907 of said
 Act.
 The articles upon which tax must be paid are perfumes, essences, ex- tracts, toilet waters cosmetics, petro- leum jellies, hair oils pomades, hair dressings, hair restoratives, hair dyes, tooth and mouth washes, dentrifices, tooth pastes, aromatic cachous, toilet powders (other than soap powders), or any similar substance. article, or preparation used or applied. or in tended to be used or applied, for toilet purposes.
 Pills, tablets, powders, tinctures, troches or lozenges, sirups, medicinal
 cordials or bitters, anodynes, tonics,
 plasters, hniments, salves, ointments, pastes, drops watersA (except those taxed under Section 42S of this Act), essences, spirits, oils, and other medi-
 cinal preparations, compounds. or
 compositions not including serums and anti-toXins.)
 This tax, for the collection of which
 the retailer is responsible, will be col
 lected by means of adhesive proprie-
 tary stamps attached to the articles
 T in denominations of 1c 2c, Sc. 4c, Sc,
 Sc, 1Oc. 20c, and 4Oc and are now
 ready for distribution. The law pro-
 vides that the stamp shall be affixed
 by the vendor but no objection will be
 made to affixing the stamps on articles
 at an established retail price by the
 manufacturer or importer, as agent
 Of the retailer, where practicable.
 Goods so properly stamped are not
 again subject to tax upon resale at
 the time or at a lesser price. Stock
 of tax paid goods exposed for sale
 by 9 retailer may be stamped before actual sale to the consumer. Toilet soaps and soap powders are
 not included in the list upon which
 the tax is to be paid by stamps. The
 tax on toilet soaps and soap powders is payable by the manufacturer, pro- ducer and importer, and will be pay
 able by assessment.
 Serums and anti-toxins are ex- press1y excluded from the tax impos ed Vaccines and bacterines which are not advertised to the general lay public are exempt; also sales by physician, in personal attendance up- on a patient, of medicinal prepara- tions not so advertised.
 Regulations fully covering the sub tect are now in course of preparation and will shortly be ready for distri- button to those interested.
 Collector Walsh also stated that the Revenue Act of 1918 provides that all persons selling preparations contain ing narcotic drugs would have to reg ister under ne new Act. T1is pro- vision will necessitate all the small country stores disposing of patent medicines containing any narcotics to register, and also requires them to keep a record of all such goods dis posed of Physicians, dentists, etc, registered under the old Act will be obliged to re-register. Blanks are now being mailed to taxpayers of rec ord in order that they may re-regis- ter under he Act. The law requires ali those handling narcotic drugs, or preparations containing same, to reg ister or re-register within thirty days after the passage of the Act. This time was extended by the Commis- sioner of Internal Revenue until April 18th. Owing to the lack of forms taxpayers have not yet received same, and all taxpayers should, immediately upon receipt of their form, complete same and return it to the office of the Collector of Internal Revenue. New registrants. such as those con ducting small country stores selling preparations containing narcotic drugs, should make immediate ap- pIication to the Collector for the forms.