The Lancaster news. [volume] (Lancaster, S.C.) 1905-current, 1919-05-06
Collector of Internal Revenue
ID. G. Hayward, Gives Val
liable Information.
MEDICINES 4 PER CENT
One Cent Pays Tax on Two Soft
Drinks or on Twenty-Five
Cent Purchase of Toilet Ar
ticles.

-. I. iieyWard, Collector of Inter
nal Revenue, stated that he desir-
ed to give to the taxpayers and pub
lie the following information lust re-
ce'Ved from the department with
reference TO the sections of the new
revenue bill becoming effective Nav
|. 1919
Section $50. On what is COM
monty known as soft drinks com
pounded and mixed at or in close
proximity to soda fountains or other
similar places of business including
ice cream. etc. The tax is one cent
on each sale of ten cents or less and
II above ten cents one cent on each
ten cents or fraction mart thereof,
The tax is on the whole amount of
the price, paid by the purchaser
wheN the price IS paid at. one time
'hou"h il might he i'm payment for
several articles or drinks but which
are the subject of a single transac-
ton purchase or sale For example.
II sale Is made of one glass OF
- X,
tax thereon is one cent. but If one
person purchases five coca-colas at
a price Of % cents the tax thereon
is 2 cents.
Section 9O4 Covering the tax
upon the following articles sold at
retail in excess of the specified
prices. The tax is 10 per cent OF
the amounts in excess OF the follow
ing amounts: l. Picture frames
above $40. .. Trunks above $50.
3. Carpets and rugs above $5 per
square yard. 4. Valses. travelling
bags, suit cases. etc. above S25.
>. Purses. pocketbooks. shopping
and handbags above $3.50. 6.
Portable lighting fixtures. lamps.
etc. above S25. Z. Umbrellas. pa
rasols and surshades above $4 s..
Fans on amount above 81. Q.
House or smoking coats, lounging
and bath robes, etc above $50.
10. Mems waistcoats. sold sepe.
rately from suits. above s5. IL.
and hoods above SIS. 10. Mems
and boys hats above s5 13. Mems
and boys caps above 80. IA Men's
women's and boys boots, shoes.
pumps. etc. above $40. Is. Mems
and boys silk stockings and hose
above 80 per pair 16. Mems and
boys neckties and neckwear above
So. Women's and misses silk
stockings and hose above 50 per
pair. 1S. Mems shirts above SO
each. 10. Mems women's, misses
and boys pajamas. night gowns and
underwear, on the amount in ex-
cess OF SIS each. 20. Kimonas.
petticoats and waists above SIS
This tax has been referred to as
the luxury tax and is effective on
and after May 1. Merchants will
be required to render monthly re-
turns covering the tax collected
during the given month, and records
should be kept as 1t will be necessary
to report the taxes collected on each
Of the above subdivisions separate
W The tax cannot re included in
the sales price. but must be stated
or billed as a separate itcm.
Section 9O7 Effective MAY !. al
tax of 1c on each 25c or fractional
part thereof OF the amount paid for
any OF the following articles when
sold to the consumer or user:
90 Perfumes. toilet essences.
toilet extracts. toilet waters cos |
meti"s, petroleum ielies. hair oils.
nomades. hair dressings. hair re-
storativos, hair dyes. tooth and
mouth washes. dentrifces, tooth
pastes, aromatic cachous, toilet pow
derss (oher than soap powders). or !
any similar substance article or
preparation by whatsoever name /
known or distinguished. any OF the /
above which are used or applied or
intended to be used or applied for
toilet purposes.
90 Pills. tablets powders |
tiHctures. troches. or lozenges, syr
"ns medicinal cordials. or bitters |
anodynes. tonics. plasters. liniments |
salYes, Ointments, Dastes drops |