The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-05-16
NEW LUXURY TAX
REGULATION MADE
Anything Worn Under Wom-
ems 0uterdress Is Taxable
as Underwear.
SALES PRICE Is BASIS
Levy Is to Be Refunded to the
Buyer If Merchandise
Is Returned.
SALES PRICE is BASIS
Special DespatcA to THs sos.

WARRINGTON, May 15.-Any mysteri-
Gus beribboned thing a woman wear,
under her outer dress Is underwear and
subject to the so-calied luxury tax on
high priced lingerie. under regulations
for collection Of these taxes issued to-
day by the Treasury Department
Outer dress" Is an expansive term
under these regulations. II does not
mean below the waist, or where fash
Ion says the waist should be- It means
any outside piece of clothing commonly
worn.
Whether the dainty things arc in
sight or out OF sight 1t Is also the same
to the tax collector. He mentions n
number OF things that might 10 under
the outer dress, such as undershirts.
drawers. pants. boomers, union suits,
combination suits. tights. camisoles,
corsets, corset covers, brassieres, che
misses and vests-but cautiously adds
the list Is by no mean intended 70 be
| exhaustive but merely to give a general
notion of the wide variety of articles
| taxable" The tax on all these things
and on the ones the Treasury bachelors
and married men couldn't think of is 10
| per cent of the amount paid for them in
excess OF IS each.
How to Compute Rug Tax,
The regulations cover everything from
wearing apparel to lamps, including
rugs, carpets, trunks, handbags, fans
and valises,
The tax on rugs is on the amount
paid In excess OF IS square yard.
The revenue act expressly exempte i'm
ported and American rugs made prin-
cipally Of wool Rugs made of silk
A,,NA
straw are subject to the tar.
Lineal yardage whether the strips fe
wider or narrower than thirty-six in
| ches must be converted into square yard
age. which II the taxable unit of meas
urement. For example, q lineal yard
Of carpet OF the ordinary width of twen-
ty-seven inches contains only three
fourts of a square yard. II such carpet
is sold for moro than ss.75 per lineaI
yard II Is taxable because 1915 per
lineal yard is equivalent to IS per square
yard. Fringe Is not considered in COM
| putting the yardage.
If the price of carpet includes sewing,
sizing or laying. the price attaches to
| the combined price in excess of IS q
yard unless the sewing. sizing or laying
Is billed separately, In which case the
tax attaches only to the price of the
carpet.
The tax on the amount In excess OF
sl0 paid for picture frames applies tc
any frame primarily adapted for fran.
ing a picture irrespective Of the use &c
which actually put"
Trunks. taxable in excess Of $50, are
cenned as AL receptacies commonly OF
| commercially designated as trmks, de
signed to DO used wherein to convey tn,
effects Of a traveller" The term doei
| not include hampers, packing boxes
cases or chests for tools, medicine a
| silver.
| Valises. travelling bags. suit cases ant
fitted toilet cases arc taxable on tn,
amount paid in exoess Of $26 for each
| such article.
All receptacies used for carryin,
money about the person including
purses, pocketbooks, shopping and hant
bags, are taxable on the amount pait
in excess of $3.50 for such articles. Tn,
| term shopping and hand bags' include,
all bags designed TO be carried in tn,
hand or on the arm, whether or no
fitted with toilet articles.
Tax ON Portable Tampa.
The tax on portable lighting fixtures
including lamps OF all kinds. Is on tn.
amount paid In excess OF $26 for sucf
articles A portable lamp and shade sole
| Jointly Is regarded as a single article
A shade sold separately La taxable
Umbrellas, parasols and sunshades ar,
taxable on the amount paid in excess
| OF ~ for each. The tax on fans Is or
| the amount paid in excess OF 81
On house or smoking coats or Jackets
bath and lounging robes. the tax is or
the amount in excess OF $3.50 each
| "Lounging robes' includes all othel
mems and women's garments designed
! for indoor wear Except kimonos) such
[ as breakfast coats. boudoir gowns, ties
| gowns. etc
The tax on mems waistooats, other,
wise known as vests" sold separately
from suits Is on the amount in exces.
Of IS each.
On women's and misses hats. bonnetl
and hoods the tax Is on the amount II
excess of SIS each. The tax applies L
''all hats bonnets and hoods designed Il
be worn by women and misses IL years Of
| age or older"
Mems and boys hats are taxable on
the amount paid for such articles In ex
cess OF IS. The regulations state thai
the tax shall apply to ANY headdress de,
| signed to be worn by men and any head.
| dress designed to be worn by boys of {
years OF age or older. or OF sizes 6 Il and
larger. which are commonly and com,
| merclally known as hats"
On mems and boys caps the tax Is OF
the amount in excess OF 50 each.
Mems, womens misses and boys
| boots, shoes, pumps and slippers "oi
whatever material made" costing NOR,
| than $40 are taxable.
The tax on mems and boys neckweai
Is on the amount in excess OF SO each. I,
includes cravats, stocks neckerchiefs
| mufflers. scarfs and other articles OF
neckwear designed to be worn by mer
or boys Of 6 years of age and over
On mems OF boys silk stockings or
| hose the tax is on the amount In ex-
cess of 81 a pair and on women's and
misses silk stockings or hose on the
amount in excess OF 50 a pair. The reg
ulations state that the tax attaches to
| stockings and hose for men. women and
| boys 6 years OF age and older, including
in the case of female attire all stock
ings and hose OF sizes 8 and larger and
In the case of boys all stockings and
hose OF sizes and larger.
Mems shirts costing more than So are
taxable. On mems, women's, misses and
boys pajamas, nightgowns and under
wear the tax is on the amount paid in
excess OF 50 each for such articles. The
tax applies to such garments for misses
IA years OF age and older and for boys
years OF age and older. including In
the case Of boys sizes and larger.
On kimonos, pettIcoats and waists
the tax Is on the amount in excess of
SIS each. The tax on petticoats and
waists Is held to include ''underskirts
and all kinds OF waists whether for
outer wear or for waar undar apotbar