The Washington times., 1919-02-06

PCT NSAANB IAGAES ~ per
cent; yachts and motor boats, 10 per
cent; toilet soaps, 5 per cent: scuIp-
ture, paintings and antiques, per
cent: wooden rugs, domestic or i'm
ported, 10 per cent
Clothes May BE Luxury.
Luxury taxes: These are based upon
the theory that beyond a certain
price, most OF the ordinary articles
of clothing and use become luxurieS.
After May I, a tax OF 10 per cent is
levied on carpets and rugs sold for
more than So a square yard picture
frames over SO: trunks over $50;
valises, travelling bags, hat boxes and
toilet cases over $25; purses, pocket
books, and shopping bags over $3.50:
portable lamps over $50; umbrellas
and parasols over 81: fans over 81;
house coats and smoking Jackets over
$3.50; mems waist coats sold separ-
ately from suits; women's hats over
SIS; mems hats over 50; caps over 81;
shoes, pumps and slippers over $40;
neckties over 50; mems hose over 81;
women's, over 81; mems shirts over
So; pajamas, night gowns and under
wear over 50; kimonos, petticoatS and
waists over SIS.
This tax IS paid on the sum by
which the selling price Of any article
exceeds the specified amount.
Per Cent on JeyeIFy.
Jewelry, watches and clocks pay
per cent after April 1.
After May motion picture ex-
changes pay per cent of the month |
ly rental OF films. Movie men who |
exhibit films pay 3 per cent OF the |
rental or license value.
Perfumes, toilet waters and cos
metics are taxed I cent on each IS |
cents of selling price, as are pills. |
powders, salves. ointments and all
patent medicines.
Special taxes:
Business tax OF 81 for each 81, 900 |
Of capital stock over $4,000; brokers |
tax, $50; If broker is a member of an |
exchange, he pays 800 II his seat is !
worth $4,000 to $4,000, and $3.50 II it |
is worth more than $1,000. Pawn |
brokers pay 800; shipbrokers, $50: |
brokers, $50; theaters /
seating up TO $50 pay $50; seating $50 /
to 800, pay 500: seating more than /
500. pay $500. In towns OF 5000 or 1
less, these rates are halVed. Circuses |
pay 800; bowling alleys and billiard |
pariors, SO for each alley or table;
shooting galleries, $50; riding acad-
smies. 800; taxicab companies, $40 |
for each automobile carrying more |
than two and less than seven, and |
go for bigger automobiles.
Tobacco manufacturers whose year
y sales arc under $4,000 pounds pays
So: between $4,000 and 100000 |
pounds. $l2; between 10000 and 2OO,-
300 pounds. $2i; and over 200 600 /
pounds, $24, and at the rate Of 16 /
tents per 1000 pounds OF excess over
100000.
CiEarmakers whose annual sales
are under $4,000 cigars, 81; $4,000 TO
100000, pay Sc; 100000 to 100000 pay
;12, and exceeding 100000 but net
over 100000, S24; over 100000, $24
md 1.-THE rate of 10 cents a thousand
IF the excess over 100000.
Stamp tax: On bonds and deben
ures, cents for each 800 Of value;
IN indemnity and surety bonds, so
ZACH 500, for new issues. and cents
or each 800 On sales or transfers.;
,aIes agreements, . cents on each
100; deeds. so cents on transactions
II 800 to $500, and an additional so
.ents for each added $500; warehouse
.eceipts, % cents for 800, 50 cents
ID to $500, and over $500, 81; trans
oceanic passenger tickets, costing up
o $50, 81; $50 to $50, SO, and over $50,
Is.
Proxy for voting. 10 cents; power
4 attorney, IS cents; playing cards,
ents a pack; parcel post packages on
which the postage is % cents or more,
cent for each % cents; on all in
urance policies, cents on each dol
ar OF the premium when the policy
II renewal is issued by a nonresident
f the United States and not signed
" an American agent of the insured.
Tax on child labor:
This tax is 10 per cent OF the entire
Jet profits OF any business in which
hildren under fourteen are employ
d, or those between fourteen and
ixteen work more than eight hours
day. False statements with respect
O the ages OF children employed are
made punishable by a fine of from
100 TO 81 900, or Imprisonment for
hree months, or both.
Advisory tax board:
The bill creates an advisory board !
z six, to take up and decide knotty
oints with respect to the excess and
yar profits and income tax sections.
The conferees struck out of the bill the