Evening capital news. (Boise, Idaho) 1901-1927, 1919-02-06

one each ten cents. Spectators who
sell tickets at an excess of SO cents
over the regular price must collect and
pay a tax of ten cents of the excess;
IL the excess Is over so cents q 80
per cent tax. Roof gardens and cab
arets pay a tax of one and one-half
cents for each ten cents charged.
Symphony orchestra and entertain
ments given for charity or religious
purposes are exempted.
Dues for over $40 a year pay ten
per cent; initiation fees over $40 pay
the same but fraternal orders operat-
ing on the lodge plan are exempted
from both taxes.
Excuses taxes: Auto trucks are tax
ed three per cent of the sale price and
other automobiles, except tractors, five
per cent. Tires bear five per cent
tax.
Pianos, organs (other than pipe or
gans) piano players. graphaphones and
talking machines with records pay 8
per cent. Sporting goods of all kinds
ten per cent; cameras ten per cent;
chewing gum three per cent; candy
five per cent; Photographic films and
plates five per cent; guns and shells
ten per cent; hunting knives ten per
cent; dirks. daggers, sword canes and
stilettos 100 per cent.
SOAPS PER CENT
Electric fans, five per cent; thermos
bottles five per cent; meerschaum
pipes 10 per cent; slot machines five
per cent; liveries, riding and hunting
habits ten per cent; articles made of
fur, ten per cent; yachts and motor
boats ten per cent; toilet soaps three
per cent; sculpture, paintings and an
tiques, five per cent; wooden rugs, do
nestle or imported, ten per cent.
Luxury taxes: These are based
upon the theory that beyond a certain
price most of the ordinary articles Of
clothing in use become luxury. At
ter May first, levy of ten per cent
is levied on carpets and rugs sold over
SIS a square yard Picture frames over
$40, trunks over $50, valises, travelling
bags, hat boxes and toilet cases over
$25; purses, pocket books and shop
ping bags over $3.50; portable lamps
over s25; umbrellas and parasols over
"a; fans over 81; house coats and
smoking jackets over $50; mems waist
mems hats over sic; mems hats over
SIS, caps over 81; shoes, pumps and
, slippers over $40; neckties over So;
hose over 81; womens hose over 50;
mems shirts over SO; pajamas, night
gowns and underwear over IS; lximo-
mas, petticoats and waists over SIS.
This tax is paid on the sum by
which the selling price of any article
exceeds the specific amount.
Jewelry. watches. clocks pay five per
cent after April !.
After May 1, motion picture ex-
changes pay Is per cent OF the month
ly rental Of films. Movie men who
exhibit films pay five per cent of the
rental or license value.
Perfumes, toilet waters and cosmet-
les are taxed one cent on each 25c of
selling price, as are pills, powders,
salves, ointments and all patent medi-
cines.
Special taxes: Business tax of 81
for each $1,000 of capital stock over
$4,000; broker tax $50: if broker is a
member of an exchange he pays 800,
if his seat is worth $4,000 to $4,000,
and $3.50 IL 1t is worth more than
$4,000. Pawn brokers pay 800; ship
brokers $50; custom house brokers $50;
theaters seating up to $50 pay $50;
seating $50 to 500 pay 500; seating
| more than 500 pay 5000. In towns of
5000 or less these rates are halves.
Circuses pay 800; bowling alleys and
billiard parlors $40 for each alley or
table; shooting galleries $40; riding
academies 500; taxicab companies $40
for each automobile carrying more
than two and less than seven, and
$40 for bigger automobiles.
Tobacco manufacturers whose year
| ly sales are under fifty thousand
pounds pay Sc; between E9,o00 and