Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1919-05-09

above are sold on or after such date for
consumption in or in proximity to such
the f price eaA paid rR BY the he purcheser
tn the t. foa ae article.
Of purchase and sale. the total price
Thus. if the purchaser orders two soda ss
Ct een sae t fs@e tax tamf IS Cents and NOT
sentS cents Se ter IS Reys and
he then immediately purchases anoth-
er i5-cent drink the tax is two cents is
the SECOND 0ndt sale of the rst saie Any
means by which separate purchasers
pool their order for the purpose OF de-
s fsatiog g. go sha &c es
ment subjects the purchaser and the
yender he IN 1885 g
Place of Business. The tax is upon
the price Of certain commod lnSa fd% a1u
1aan, 'e cf busimess The words "oth
similar place Of business re fe1G h,,l Hr
!. transacted rather than to any physicai
resemblance to the place where suGn
sbusiness is done: Whether person n sell sell
, Quoting place of BUSINESS similar to
q soda fountain or icefcream parlor is
q question dependent on the faets n
drinks, ice cream. and similar articles
of food or drink otherwise taxable,
when made in the course OF his regular
b by means % Of motor vehicle. pushcart,
p pr e by Section ssS sales Of ; soft
Nv individuals or organizations, such as
religious, educational, or charitable So
cieties, on special occasions only as
S6f faxable sueh sales in
booths and similar places, at agricn!-
tural fairs, racing parks, public exhibit
t Ts fasaSls rhe lies IN the
fact Of the sale being made ny tne per er-
son conducting a. place of business, ev-
en- though temPo;TaSr1dy s,,a ana nroperYv be
considered business" Sales OF SOL
drinks. ice cream, and similar artlcles
of food or drink are not taxanie Mnen
1t a hotel, restaurant, cafetaria, lunch
room. or club house. unless sucn ar
ticles are sold separate and apart from
ns Ces.r mp 1ti at Place Of Business:
The above section, provides that the TAX
shall be levied upon the sale OF SOL SOL
daes. or other similar articles OF 1929 1919
ST sacs se pises 81
This II provision Is interpreted TO mean
that when any Of the specified articles
are sold in such containers Or or p4 1%ev
Would ordinarily be consumed in or in
proximity to the place OF business trey
are taxable. Ice cream sold IN cones hs
npemises the fact that purchaser does
not SO consume II put put f carr,e 4sx When
ice cream, soft drinks, or similar ar r.
ticles Of food or drink are sold to De
carried away for consumption al g g
business, such ic cream. food or drink
being placed in containers OF e klno
ordinarily used to so convey me ar
Beveraged Taxable. In general, such
beverages as are commonly known as
softd Kinks which are COMPOUNDED OF
subject to the tax. Beverages, though
sold at the fountain; if delivered. ready
for consumption from a bottle or CLOS
been paid under Section 62S Of the Rev
enue Act of 1918, are not subject 10
IA Articies Taxable, Examples: The
following articles Of food or drink are
subject to tax within the meaning CT
Section $50 Of the Revenue Act of 1918;
ed at the fountain, such as orangeade,
lemonade. pine. apple juice. coca colo;
root beer moxie, phospates,, fruit and
S %afsF on p1an Wae
milk shakes in any FORM malted mix
shakes in any form. cream and egg
cream sundaes. ice-cream sandwiches.
favored ices, and all other similar foods
or drinks not enumerated or specified
c cons " to be complete but merely
illustrative Of the class of articles sub
JeGe ~ 49,. ~. m.-.h1.. rw.-.ul>s
There are certain drinks which are Of
ten sold at soda fountains. ice-cream
parlors or similar places of business
or, ice-cream products or similar ar
ticles of food or drink within the mean.
ing. Of Section $50 of the Revenue Act
ned BY hot beef tea, coffee (hot. cold or
milk. milk. hot chocolate or cocoa, hot
to bisque, and hot tomato bouillon. No
tax applies on the sale Of beverages Of
drinks. such as singer ale: root beer;
directly from q container, in which
case the manufacturers tax on such
drinks has already been levied. 81, See
However, il any Of the drinks or bev-
ed Or mixed with carbonated water or
tain @ hey y are ceet TABLE
Beverages Net TAXABLE, Medicinal.
There are certain medicines. such as
sat . esis pe ss
Donate of soda, castor oil. Epson salts.
and essence Of pepsin, which are often
lors, and similar places Of business
which are not soft drinks or ice cream
products or similar, articles Of food or
Return and Collector 81 -, S: The
tax imposed must be paid by the pur-
chaser TO the vendor and the vendor
cate. and pay the tax so collected to
the collector Of the district in which the
principle place Of business is located, on
Daily records shall be kept ~ business
done during the preceding month,
CELEBRATE 18th A1algIvERsARY
OF PRIH4XHoOD.