The Morgan City daily review. (Morgan City, La.) 1916-1920, 1919-03-27
Luxuries, Theatres, S Of t
Drinks and Sweets
Affected by New
Revenue Act
Measure Adopted by Congress
on February 25, 1919 to Be-
come Effective Soon
Broad in Scope

The new revenue measure as adopt
ed by congress on Feb. Is, 1910.
in addition to INCOME EXCESS
PROFIT and WAR PROFIT TAN
ES, imposes special taxes, practically
affecting every person i'll profession
al or business life, namely:
Dealers in patent medicines, con-
tanning opium derivatives. physicians.
dentists and vetinary surgeons, pool
rooms and billiard halls, theatres and
motion picture shows.
The special tax also affects brok-
ers, circuses, shooting galleries and
operators of automobiles for hire.
The tax also affects all dealers in
jewelry and those engaged in the sale
of essences, extracts, toilet articles.
cosmetics, petroleum. jellies and like
articles, such as: hair dressings, hair
restoratives, dyes, tooth and mouth
washes or any other similar substanc-
es.
This tax also applies to all pills,
tablets, powders, tinctures aroches or
lozange, sirups, medical cordials,
ointments etc, usually handled by
drug stores and occasionally by coun-
try general stores.
The tax also imposes al. excise tax;
section 9O4 of which imposes a tax
known as aluxury tax on the sale of
numerous articles, over and above a
fixed price. These special taxes are
effective as follows:
Section $50, affecting sales of all
soft drinks, May 1st, 1919.
Section 300. affecting stamp tax on
theatres and motion picture shows,
effective April !, 1919.
Section 900, affecting manufacture
ers of candy, effective February Is.
Section 904, (Luxury taxi effective
May 1st. s"s
Section oO5 Is per cent jewelry taxi
April 1st
Section 9O7 (perfume, extracts,
toilet waters) effective May 1st.
1t would be we'll for every person.
partnership or corporation, whose
commercial or professional activities
render his or them liable to pay or
collect the various taxes above men,.
toned, to keep separate account, so
that when called on by a revenue Of;
ficer or notified by the collector OF
Internal Revenue, the work of COM
piling amounts collected and due the
government can be easily determined.
1t must be understood, however,
that every person, partnership or cor.
poration, liable to the various pro-
visions of the act as passed by Con-
gres February 18th, 1919, musr dg.|
wait for instructions from the COL
lector or visiting deputy, but to
himself or themselves
with all provisions of the law affect
ing his or their particular business;
and to methodically confirm thereto,
The collector of Internal Revenue,
Hon. J. Y. Fauntleroy, has assigned
deputy to the five parishes com.
prising the Sixth Louisiana Division.
namely: St. Mary, Iberia, St. Martin,
Vermillion and Lafayette, who's du.
ty is the compilation of completes
list OF all persons partnerships and
corporations. coming under the pro-
visions of the act, and also to give all
possible aid and instructions to all
taxable persons, partnerships and
corporations calling on him.
1t might be we'll for all those af-
tected to secure copy of the Reve-<
nue. Bill from the Collector, Hon. J.
Y. Fauntleroy, Custom House, New
Orleans, La.