The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1919-05-08

ticles" schedule and are taxed under
another schedule AZ per cent Of the
sale price, which is 80 per cent more
than the old tax.
The tax on pills, tablets, powders
and other proprietary medicines, ef-
fectiye May l. will be ic on each 25c
or fraction thereof Of the price paid,
taking the place Of per centum I'M
der the first war revenue act The
increase is 100 per centum or more.
Vaccine and bacterines, not adver-
tised to the general public. and med
icines sold by q physician in attend
ance upon patient. are not taxed.
Soft Drinks, Etc.
! The soft drinks" tax, effective
May l., is wholly new II il lc for
each 10c or fraction thereof Of the
amount paid for soft drinks com.
pounded or mixed at q soda fountain.
ice cream parlor or other similar
place Of business. or for ice cream.
ice cream sodas. sundaes, or other
similar articles 81 food or drink when
sold for consumption in or in proxim-
ity 10 such place Of business
4 Other new taxes on beverages and
articles uesd in manufacturing the
same became effective Feb "a. On
alcoholic beverages the taxes were
doubled. On unfermented grape
Juice, soft drinks or artificial mineral
waters tuncarbonatedl in bottles or
containers the new tax is 10 per cen.
tum of the price; old tax lc gallon.
On cereal beverages containing less
than ~ per centdm Of alcohol the
new tax is Is per centum Of price !;
old tax lie a gallon. On ginger ale.
root beer, sarsaparilla. pop and other
carbonated waters and beverages
CIV tax 10 per centum Of price: old
Tax lc a gallon. On natural mineral
waters and table waters. in bottles or
containers, new tax 2c gallon: old
tax lc a gallon. The old tax Of Sc 10
zoe a gallon on sirups and extracts
used in manufacturing drinks and the
old tax Of Be a gallon on carbonic
acid gas used in making drinks have
been repealed
Taxes On Amussments.
The tax on motion picture films.
effective May 1, is 8 per cent Of the
total rental earned during the pre-
ceding month, or Of the fair rental
value. Il exhibited by the owner. Tn.
der the first war revenue act the tax
was lac per linear foot when the
Him was sold, or dc per linear foot
when leased.
Effective Jan. /, 1919. the special
or occupation taxes upon theateru and
other places Of amusement. were
doubled. These places in cities az
over 5000 pay the annual taxes here
Indicated in the open. the old taxes
being shown IN pnrcntheses: Thcaters
etc, senting not more than $50. $50
tS25) ; seating $50 10 500. Si0O
$500 seating 500 to 500. $50
900 seating over 500. 5000 fSf00l
IN cites or towns Of 5000 or less.
half Of the sums above stated.
The new law relating to admissions
to theatres and other places. effective
April |. makes little change in the
regular tax. This remains at ic for
each Toe or fraction thereof Of the
regular admission price, and il TO be
collected even in case Of free ndmis.
sions, except that no tax will be col.
lcctod IN those cases where bona fide
employees. municipal Officers on Of.
fic'ai business. persons In the mill.
tary or naval forces Of the United
states, IN uniform. and children I'm.
der 2 are admitted free. The new
law applies the same rate Of tax 10
the admission Of children for whom
charge is made as IL does 10 adults.
whereas the old law provided that
the TAX on child admissions should be
lie In each case.
The tax as to admissions to cabar-
cts, etc. is | lie for each Toe or
fraction thereof Of the admission
price. which price is held to be 20
per cent Of the sum paid for meals.
refreshments, etc.; the old tax was
lie on each l0c Of such admission. /
The principal change in the law In
respect to admissions is the introduc-
ton Of new provisions which impose
a punitive tax upon tickets sold in
excess Of the regular price. When
such tickets are sold at news stands,
hotels, etc, the extra tax is per
cent Of the price Of the ticket in ex-
cess Of the box office price II such
excess is not more than soc, and so
per cent II the excess is greater than
soc. II the proprietor of theatre
al -