Connecticut western news., 1919-05-01
TOILET ARTICLES TAX EFFECTIVE MAY 1st
 9@@ Patent Medicines Containing Narcotics Will Also
 Be Taxed
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 James J. Walsh, announced the fol lowing ruling relative to the collec- tion of the tax on toilet articles and medicinal preparations, same being effective May o1st, 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 dealer by the consumer or pur- chaser on articles specified in Section 907 of said Act.
 The articles upon which tax must be paid are perfumes, essences, ex- tracts, toilet waters, cosmetics, pe- troleum jellies, hair oils, pomades, hair dressings, hair restoratives, hair dyes, tooth and mouth washes, den- trifices, tooth pastes,xM aromatic cachous, toilet powders fother than soap powders), or any similar sub stance, article, or preparation used or applied, or intended to be used or applied, for toilet purposes.
 Pills, tablets, powders, tinctures, troches or lozenges, sirups, medicin- al cordials or bitters, anodynes, ton ics, plasters, liniments, salves, oint- ments, pastes, drops, waters (except those taxed under Section 42S of this Act), essences, spirits, oils, and other medicinal preparations, com pounds, or compositions (not inclu- ding serums and antitoxins.
 This tax, for the collection of which the retailer is responsible, will be collected by means of adhe- sive proprietary stamps attached to the articles purchased. The stamps will be issued in denominations of 1c, Pc, Sc, 4c, 5c, Sc, 10c, 200 and 40c and are now ready for distribu- ton. The law provides that the stamp shall be affixed by the vendor but no objection will be made to afixing the stamps on articles at an established retail price by the manu- facturer or importer, as agent of the retailer, where practicable. Goous so properly stamped are not again subject to tax upon resale Ut the time or at lesser price. Stock of taxpaid goods exposed for sale by 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 payable by assessment.
 Serums and antitoxins are ex- pressly excluded from the tax inn posed. Vaccines and .bacterines which are not advertised to the general lay public are exempt; also sales by a physician, in personal upon a patient, of medi- cinal preparations not so advertised.
 Regulations fully covering the subject are now in course of prepara- ton and will sohrtly be ready for to those interested.
 Collector Walsh also stated that the Revenue Act of 1918 provides that all persons selling preparations containing narcotic drugs would have to register under the new Act. This provision will necessitate all the small country stores disposing of patent medicines containing any to register, and also re- luires them to keep a record of all such goods disposed of. Physicians, dentists, etc., registered under the old Act will be obliged to re-register. Blanks are now being mailed to taxpayers of record in order that hey may re-register under the Act. The lay requires all those handling narcotic drugs, or preparations con aiming same, to register or re-reg- ster within thirty days after the of the Act. This time was extended by the Commissioner of internal Revenue until April 18th. | Owing to the lack of forms taxpayers | lave not yet received same, and all | axpayers should, immediately upon | eceipt of their form, complete same 1 md return it to the office of the Collector of Internal Revenue. New | such as those conduct ng small country stores selling prep rations containing narcotic drugs, hould make immediate application o the Collector for the forms.
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