The times-herald. [volume] (Burns, Harney County, Or.) 1896-1929, 1919-04-12
REVENUE ACT PROVIDES
TAX ON MANY ARTICLES
Manufacturers, Dealers, and
Users Liable.
lUxURIES PAY WITH STAMP AFFIXED
Taxpayers Supposed To Ascertain Their
Liability; ignorance Of Law Not Valid
Reason for Noncompliance.

The Revenue Act of 1918 provide!
taxes on many articles of general use
ON and after February 25, 1919
manufacturers of, following articles
are required to pay a tax upon their
product when sold; Automobiles
motorcycles, automobile trucks, tires
inner tubes, parts or accessories fol-
automobiles and trucks, pianos, or.
xans, monographs and records, ten.
mis- rackets, skates, baseball goods
and other sporting goods. chewing
gum. cameras, Photographic films
and plates, candy, firearms and cart
ridges, hunting knives, electric fans
thermos bottles, cigar and cigarette
holders and pipes. hunting and shoot
ing garments and riding habits, art
icles made of fur, toilet soaps and
toilet powder. The manufacturers
of any of these articles should COM
munioate at once with Collector Mil
ton A. Miller to ascertain their liza
bility. The tax on these articles does
not apply to stocks in the hands of
dealers, but only to articles sold on
and after February 25. 1919, by the
manufacturer.
Another section of the act pro-
Vides tax of ten per cent upon
sculptures, paintings, statuary and
other objects of art, when sold by
any other person than the artist.
Therefore, any dealer handling this
class of goods should apply for in
formation as to his liability.
Jewelry Sales Pay 3 Per cent.
On and after April 1st, there will
he a tax of five per cent upon the,
sales of all articles commonly or COM
mercially known as jewelry, includ-
ing precious metals or limitations
thereof and ivory, watches, clocks
and opera glasses. This tax is TO
be collected by the dealer upon such
goods when sold to the user, and ev-
ery store in Oregon handling any of
these lines must collect this tax upon
all sales made commencing April 1st
1919. In order that complete list
of dealers in these goods may be COM
piled, all such dog -ers should send
their names to the Collector at Port
land, stating the business aged In.
On and after May 1st, 1919, there
will be a tax collected from the pur-
chaser of ice-cream, soda water, and
such other refreshments of this kind
as are served at soda fountains and
similar places of business. Owners
of soda fountains and ice cream par
lnrs should be sure to have their
names listed with the Collector at
once.
Luxury Tax Effective May
On and after May st.1919, the
luxury tax will be effective. This
provides that a tax of 10 per cent
shall be collected by the dealer from
1he purchaser on carpets and rugs
selling at over $500 a square yard
picture frames, trunks. yalises. pur-
ses, portable lighting fixtures, um-
brellas, fans, smoking jackets, men )
71nistcoats, mems and women's hats,
caps, boots. shoes, pumps and slip
pers, mems neckties and neckwear,
silk stockings or hose, women's silk
stockings or hose, mems shirts and
mems and women's pajamas, night
gowns and underwear, klmonas, pet
ticoats and waists. Practically ev
cry store in Oregon will be affected
by this tax. which will apply to all
that part OF tie price for which the
goods are sold in- excess of the price
stipulated In the Act.
On and after May LIST. 1919, per-
fames, essences and extracts, denti- |
frices and similar articles, as we'll as
pills, tablets. powders and other me-
dicinal preparations, will be subject !
90 tax of one cent on each twenty |
five cents or fraction. This tax will
be paid by stamps affixed to the
goods by the seller. Other new taxes
are on shooting galleries which will
pay $4,000 a year. riding academies
which will pay $4,000 a year, "for
hire" cars to pay $1,000 a year for
each car having a seating capacity
Of more than two and not more than
seven. and $4,000 for each automo-
bile having a seating capacity of more
than seven. 1t is the intention OF
the Internal Revenue Bureau to give
wide publicity to the various pro-
visions of the new Act, but 1t should
not be forgotten that the taxpayer is
supposed to ascertain his liability,
and that ignorance of the law is not
held by the courts to be a valid rea-
aOu for not complying with the law.
Collector Miller will be pleased 10