The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1919-04-21
THE EXCISE TAX.

THE EXCISE TAX
The next big flow Of taxes into the United
States treasury viii be Witnessed on April 80.
when dealers are to make their returns to the
bureau Of internal revenue on the goods subject
to excise taxes which they sold between Febru-
airy 25 when the revenue act went into effect.
and March l.
Officials Of the internal revenue bureau are
hopeful that this payment win be as proportion
ately as the first payment Of income and excess
profits taxes on March Is. which exceeded ST.
900, 900, 900.
Among the goods for which taxes must be paid
on April 80 are motor trucks, automobiles. mu-
steal instruments, candy and chewing gum, sport
ing goods, cameras, firearms and hunting wea-
pons, electric fans, thermos bottles smokers ar
ticles, slot machines, iveries, hunting and rid
ing habits, articles made Of fur, pleasure yachts
and motor boats, toilet soaps. sculpture, paint
ings and works Of art.
Any sales of these goods made by retail deal
ers between Feb. Is and March must be re-
ported to the internal revenue collectors Of their
respective districts and the taxes paid on them
April 3d. The returns are to be made monthly
thereafter. That is, the tax for the goods sold
during March must be paid on May 81. Thus
the dealers are given month in which to tabu-
late their reports.
These are not the so-called luxury taxes"
which cover wearing apparel, ETC., and do not 60
into effect until May I. The tax on these goods
may be added to the selling price Of the article.
but in the case Of the luxury taxes the purchaser
must be informed how much tax he il paying.
these excise taxes" said Daniel G. Roper,
commissioner of internal revenue, Uncle Sans
tax-gatherer extraordinary, 'are related more
intimately to the taxpayer than the income tax,
because they come more frequently.
mo law can be enforced beyond the willing
ness of public sentiment to support it. There
fore we want the public to cooperate with US in
gathering the taxes. Our men are working night
and day, almost without hours, to analyxe the
revenue law and transfer it equitably to the pub
lie.
The law is not SO complicated IS most people
think. If you can make people see that their
neighbors are paying just as heavy taxes as they
are, they will be satisfied.
IF the war had lasted six months longer,
should now be trying to get 20 per cent more in
taxes out of the American people. We started
out before the armistice was signed to write q
revenue bill that would produce eight billion dol
lars. We wound up by passing one that win pro-
due six billions.
1T is estimated that four Of these six billions
win come from the incomes Of individuals and
corporations; the rest from varied assortment
Of items like the excise and luxury taxes.
The new law taxes some articles sold by re-
tail dealers, in which It differs from the 1917
law. which taxed only the producer. The pro-
Queer passed the tax on the purchaser by In
creasing his prices. Under the new law, passing
the excise taxes on to the purchaser In this way
is strictly private transaction The govern
mets only interest il to see that the tax il col
lected, but it win also see that the dealer does
not misrepresent the tax and sel his goods Tor
price higher than his original selling price plus
the tax.
T ask the patience Of the public in dealing
with any delays or errors that the revenue btl-
reau may make in collecting the taxes. Il should
be borne IN mind that when took charge Of the
bureau 10 months ago, It had only 5000 en-
ployes. Now it has 1000, and these new an
ployes have to be trained as we 50 along