The weekly Alaska citizen., 1919-05-05

uuucT luc AcW AcScuuc inW nuu eASo other provisos of the law for raising revenue. The article is a condensed one taken from the Act as passed by the senate and the house of repre-. sentatives. Segregated under the proper headings will be found nearly everything that will pertain to the interior of Alaska. It would be well for those whom the taxes affect to cut out the article and keep 1t for future reference as 1t will not appear again:
 Admissions and Dues
 Effective April 1st. 1919. tax of l cent for each 10 cents or fraction thereof of the amount paid for ad- mission to any place of amusemen. or entertainment. Includes dances and ball games. Proprietor must collect from public and remit to in- ternal revenue collector.
 Ten per cent of dues and initia. tion fees paid for membership in clubs, where such fees are in ex- cess of 5000 per year. Excise Taxes to be Collected by Re-
 tallers
 Effective May 1st. 1919, every deal. CT must collect from the purchaser and remit to the collector of internal revenue a tax equivalent to 10 per cent of so much of the amount paid for any of the following articles as is in excess of the price hereinafter specified as to each such article.
 (1) Carpets and rugs. including fiber. except imported and American made principally of wool, on the amount in excess of $500 per square yard.
 (2) Picture frames. on the amount in excess of $1O.00 each.
 (3) Trunks, on the amount in ex cess of $50.00 each.
 (N Valises. travelling bags. suit cases. hat boxes used by travellers and fitted toilet cases, on the amount in excess of $25.00 each.
 (5) Purses. pocketbooks. shopping and hand bags, on the amount in ex. cess of $7.50 each.
 (6) Portable lighting fixtures. in- cluding lamps of all kinds and lamp shades. on the amount in excess of $25.00 each.
 (7) Umbrellas. parasols, and sun shades. on the amount In excess of $4.0O each.
 (S) Fans. on the amount in ex. cess of s1.00 each.
 (9) House or smoking coats or jackets, and bath or lounging robes, on the amount in excess of $7.50 each.
 (10) Mems waistcoats, sold sep. arately from suits, on the amount in excess of $500 each.
 (11) Women's and misses hats, bonnets, and hoods, on the amount In excess of $500 each.
 (12) Mems and boys hats. on the amount in excess of $500 each.
 (13) Mems and boys caps. on the amount in excess of $2.00 each.
 (14) Mems. women's, misses and boys boots. shoes. pumps, and slip pers (not including shoes or appli. ances made to order for any person having a crippled or deformed foot or ankle) on the amount in excess of 5000 per pair.
 (15) Mems and boys neckties and neckwear, on the amount in excess of S2.00 each.
 (16) Mems and boys silk stock ings or hose, on the amount in excess of $1.00 per pair.
 (17) Women's or misses silk stockings or hose. on the amount in excess of $2.00 per pair.
 (18) Mems shirts, on the amount in excess of $500 each.
 (1s) Mems. women's. masses. and boys, pajamas. night gowns. and underwear, on the amount in excess of $500 each. and
 (20y Kimonos. petticoats, and waists. on the amount In excess of $500 each.
 The above schedule is commonly known as the Luxury Tax. It will be noted that the tax is not on the entire amount of the purchase price but only on the amount that exceeds the price limits specified in the schedule. For instance, on q pair of shoes costing $15.o0. the tax would be 50 cents. which is 10 per cent of the amount in excess of 5000.
 None of the articles enumerated in paragraphs (2) to (S) both in. elusive. are subject to this tax if such article is made of, or ornament ed, mounted. or fitted with precious metals or limitations thereof, or iv- ory. All articles of this description are taxable the same as jewelry. at per cent of the total selling price.
 Also. articles made of fur on the