Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1919-04-28
'IDxURY' TAX TO START
/. ON FIRST DAY OF MAY
Money Must BE Paid to Retailers,
on High Priced
s $50 Articles.
MANY ITEMS BEAR BURDEN
Picture Frames, Trunks, Purses,
20 Fans, Wearing Apparel and Long
List OF ''LuXurics" Hit When Price
Is High.

Things that arc termed "luxuries.
twenty items OF articles that back In
the good old days seemed so neces-
sary and vital in the ordinary daily
round of life. are in for a tax. 1t
must begin May l. too so cautions
tuyers will be on the lookout there
after and cling 20 the veriest neccs-
stiles.
Retailers will he required 10 collect
the tax from the public as specified
in the law. and remit 10 the govern
ment the amounts thereof.
The luxury tax section of the rev
enus bill provides: (a) That on and
after May l. 1919. there shall be levied.
assessed. collected, and paid a tax
equivalent to 10 per ccntum OF so much
of the amount paid for any OF the fol-
lowing articles as is in excess OF the
price hereinafter specified as 10 each
by or for dealer or his estate on or
after such date for consumption or
% Carpets and rugs, including nber.
made principally of wool, on the
amount in excess OF IS per square
yard:
e, Picture frames; on the amount;
--(S)- Trunks on the amount in eX-
cess of s5d each;
% vaiisss. travelling bags. suit
and fitted toile; cases. on the amount
In excess of SIS each;
.,.(5) Purses pocketbooks. shopping
and. hand bags. on the amount in eN-
iS) Portable lighting fixtures. includ-
INK lamps OF all kinds and lamp
shades. on the amount in excess OF
SIS each:
..tr) Umbrellas. pa-asols, and sen
shades. on the amount in excess Of
81 each:
ts) Fans, on the amount in excess
OF 81 each:
r{s) House or smoking coats or
Jackets, and bath or lounging robes.
on the amount in excess Of $3.50 each:
QO) Mems waistcoats. sold separ-
ately fren suits. on the amount in
excess of So each;
Old Women's and misses hats,
bonets, and hoods. on the amount in
excess of SIS each:
(12) Mems and boys hats, on the
! .(la) Mems and boys caps, on the
amount in excess of So each;
40 Mems, women's misses and
pers, not including shoes or appli-
ances made TO order for any person
having a crippled or deforned foot
or--ankle, on the amount in excess Of
u5S Mems and boys neck,ies and
neckwear. on. the amount in excess OF
81 each;
81 per pair:
do Women's and misses silk
stocksinss hose, on the amount IN
excess Of So per pair:
--1S) Mems shirts. on the amount in
excess of SO each;
Us) Mems. womcn's. misses. and
boys pajamas. night gowns. and un-
derwear. on the amount in excess OF
SIS each: and
t20) Kimonos. petticoats, and waists.
on the amount in excess of sl5 each.
tb) The tax imposed by this sec
ton shall not apply % to any ar
ticle enumerated in paragraphs GO
to~,(s) both inclusive. of subdivision
{a),'if such article is made of. or or
namented. mounted, or iittcd with,
precious metals or limitations there
OF OF ivory, or CD TO any article MADE
OF fur on the hide or pelt. or Of when
any such fur is the component ma
terial OF chief value, or to CD any
article enumerated in subdivision li)
or. as of section go dealing with
liveries. hunting and shooting gar
mentS and riding habits).
(c) The taxes imposed by this sec
ton shall be paid by the purchaser
to the vendor at the time OF the sale
ard shall be collected, returned. and
paid 10 the United states by such ven,
DORM the same manner as provided
IN section oo2