Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1919-02-06
LONG DELAYED
REVENUE BILL
REPORT GIVEN
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tiers two cents per gallon, double pres
ent law. N.
A new tax. effective May 1 next. is
one cent IN each ten cents or fraction
of retailers sales of ice cream, soda
water, sundaes and similar confec-
tons or drinks, to be paid by
ers.
Cigar Rates.
Cigar rates fixed by the conferees
range from $3.50 per thousand, in
pounds or less per thousand, to SIS
per thousand. a fifty per cent increase
on cigars sold in excess Of twenty
cents each. Cigarettes are taxed SO
per thousand instead of $2.05 on those
weighing not more han three pounds
per thousand and 1920 per thousand
Of $3.50 on cigarettes weighing more.
cents a pound, an increase Of five
cents. Stringent provisions were
adopted by the conferees to regulate
dealers in leaf tobacco.
Amusement Rates.
Amusement admission rates in the
bill. effective April 1, were increased
only in a few instances. The general
, rate of one e on each ten cents or
fraction paid being retained after pc
ions bearing thousands of names were
received protesting against an earlier
agreement to double the rate.
Club dues are taxed ten per cent,
the present rate of members Of or,
CARNATIONS charging more than $40
annually.
Excise or manufacturers sales, tax
es, including so-called %luxuries cover
Ing a wide range of articles, includ-
ing:
Automobiles. trucks and wagons
exempting tractors, and their tires and
accessories, three per cent, the present
rate automobiles INC motorcycles
and accessories, five per cent, an in
crease of 2 per cent; pianos. organs,
excepting pipe organs), players, talk
ing machines, music boxes and rec
ords. five per cent. increased 2 per
cent.
Sporting or athletic goods. etc., ten
per cent, increased from three per
cent; chewing gum 3 per cent. in
creased one per cent; cameras, ten per
cent, increased from per cent; pho
Geographic films and pilates, five per
a new tax; firearms and portable cleo.
trio fans. five per cent, a new tax:
thermos bottles, five per cent. a new
tax; fur articles, ten per cent, a new
tax; yachts and motor boats for
pleasure purposes and canoes costing
more than SIS, ten per cent, a new
tax; toilet soaps and soap powders,
three per cent; sculpture, painting.
statuary and other art works. ten per
cent with tax exemption for those
sold to educational institutions or
public art museums.
Semi-luxury taxes of 10 per cent,
effective May 1 next, are retained.
They are to be charged consumers of
high priced articles of personal wear.
and ~returnable to the treasury by re-
tailers. The 10 per cent tax is levied
on the excess paid above cost stand
ards prescribed for various articles
including the following:
Carpets and rugs except of wool.
IS per square yard; picture frames
$40; trunks $50; v~alises. travelling
bags. suitcases, hat boxes Inc fitted
toilet cases, $25; purses pocketbooks,
shopping and handbags $3.50: port
able lighting fixtures, including lamps
and shades $25; umbrellas, 'parasols
and u shades 81; fans 81; house or
or lounging robes $3.50; mems sep-
arate waistcoats IS: mems and boys
caps 81; boots, shoes, pumps and
slippers $40 per pair, with special ap-
planes for crippled persons eScmpt-
ed: mems and boys necktie and neck
wear 81; mems n boys silk stock
ings or hose 81 per pair: women's and
misses stockings or hose 81 per pair;
mems shirts SO each; pajamas, night
gowns and underwear SIS each: kim
ono, %petticoats and waists SIS each.
Jewelry and limitations, precious
stones, clocks, watches and Similar
articles are taxed 5 per cent, a new
levy effective April 1, when sold by
dealers.
Moving picture lessees or licenses
are taxed 5 per cent of their total
monthly rentals in lieu Of the present
footage tax on films.
Perfume, toilet waters, cosmetics,
tooth n mouth washes. pills, pow
ders. patent medicines and similar
articles are subject to a retail sales
tax effective May 1, n payable by
purchasers of l per cent on each rs
cents paid in lieu of present stamp
taxes.
Special taxes provide for retention
of 81 capital stock tax of corporations
and make levies effective January I
upon brokers, theaters, concert halls.
ETC., bowling alleys, billiard and pool
tables. shooting galleries, taxicabs and
sightseeing cars.
Special taxes on cigar and cigarette
manufacturers also were retained.
Yachts, pleasure boats, power and
motor boat taxes also were approved
with taxes based on net tonnage and
at double present rates.
The conferees made many amend
ments in important administrative
and basic interpretative sections Of
the war excess profits, income tax and
other sections of the bill. Among
these was retention of a modified
provision for consolidated tax returns
Of affiliated corporations, except
those with war contracts. Another,
defining corporate dividends, affects
stock dividends and provides briefly
that stock dividends shall be consid-
cred as Income" to the moun Of
earnings or profits distributed.
EOUITY SOCIETY