Evening capital news. (Boise, Idaho) 1901-1927, 1919-02-06

the preceding provision. The war pro-
fits provision, one CT TIE most intri-
cate involved in the bill. reads as fol-
lows:
The sum, i, any, by which so per
cent of the amount Of tho net income
in excess in war profits credit, exceeds
TIE amount of the tax computed under
the first AMI second brackets (the ex-
c.ss profits fax provisioni.
THE war profit credit is $4,000 plus
net income for the pre-war period
911-1912 1919 plus 10 per cent of
the difference between the average in
vested capital of the pre-war period
and the invested capital in the taxable
year"
Estate tax: This provision levies a
tax beginning at 3 per cent on estates
not over $4,000 and running to 40
per cent on those over $10,000,000. Es-
tates of soldiers, sailors and marines
killed in the war or who die within
one year from injuries sustained in
the war are exempted from payment
of this tax
Transportation taxes: These remain
largely as in the present law-3 per
| cent on freight, foreign or domestic;
one cent on each 20 cents paid for
carrying express; 5 per cent on pas
senger fares except Communication or
season tickets; s per cent (present
rate ten per cent? on parlor car chairs
and seats, berths or state rooms on
boats or train; per cent (present
rate five per cent? on oil carried In
pipe lines.
The tax on teelphone and telegraph
messages which Is now five cents on
each message costing Is cents or more
becomes cents for messages between
IA and so cents and 10 on all costing
over SO cents. A 10 per cent tax is
! put on leased wires, except news wires.
Insurance taxes remain as now.
Beverage taxes: On distilled spir-
its $6.40 a gallon instead of the IS
rate adopted by the house. In bond,
$2.20 gallon instead OF the $4.4O
house rate. Perfumes containing dis
titled spirits $1.10: wine 81 per gallon
instead of $3.50 in the house bill a
tax of 80 cents a gallon is put or rec
titled spirits OF wines and a 2sc floor
| tax.
Sc A BARREL BEER
Beer pays Sc barrel Still wines
including v2rmutE containing less than
IA per ceat alcohol, 16 cents a gallon
IA to p per cent alcohol, 40; 81 to
! "a per cent alcohol, s..
Wines or brandy, withdrawn for for
| tifying, GO cents a gallon. Champagne
| y cents half pint.
Cereal be2erlee3 (neai te+rs) IS per
cent of the selling price. The house
| tax is so pei cent Soft drills 1C per
| cent Of the sale Irice, house rate was
| 20 per cent.
Mineral and table waters per cent
of the sale price.
May ], 1919, a tax of one cent Is
levied on each ten cents charged for
ice cream, ice cream sodas, sundaes
and similar refreshments If eaten when
sold.
Tobacco and cigars: Cigars weigh
ing not more than three pounds the
thousands $3.50 per thousand (house
rate $2); more than three pounds and
retailing for five cents 81 per thou
sand; selling from five to eight cents
IS; eight to 15 cents, So; Is to 20
| cents, s12; over 20 cents, SIS.
Cigarettes not over three pounds a
thousand, SO; over three pounds, $500
Tobacco and snuff, IS cents a pound
Cigarette papers in books of 25 to so
one-half cent; so to 100 one cent; over
100, one-half cent for each fifty; tubes
one cent on each fifty.
Admission and dues The conferees
cut to 10 per cent the 20 per cent
theatre tax they had earlier decided on
After April 1, 1919. the tax is one cent