Evening journal., 1919-04-07
TAX ON ice CREAM
PUZZLES DEALERS
Manufacturers Seek Federal
Aid to Interpret Its
Application
QUESTIONABLE IS
BEING SENT OUT

"When is plate OF Ice cream not
plato Of ice-crcams"
That in substance is what the National
Association Of Ice Cream Manufacturers
wants 10 know. and upon its answer
win largely depend the issues raised
by its members in acircular addressed
TO Daniel C. Roper. commissioner ol
internal Revenue at Washington ihe
ice cream makers have gone President
Wilson one better on his IA polhts Dy
having -. which are hurled at Mr'
Roper for his consideration. Ihey are
"up in the air" on This proposed tax
on ice cream which is to go into CT
scct May 1. and they not only want an
answer hut have asked for a confer
snce prior 20 that date so they VIII
lnoN where they stand. SO they have
nronounded those i5 questions with a
number Of sub-qucstions, Wnlch are
going TO be Just so many pulziers LOT
fha Federal tax agents, thus settlnS
hack al the Internal Revenue Depart
ment for the many alleged foolish
questions the same gentlemen or Their
conferees placed in the income TAX
blanks to worry those self-same manu-
lacturers.
The ice cream manufacturers, II Is
said. do not object 10 paying nele
sam ihe tax he has asked for, but tley
wish 10 know how TO pay il, and there
i'm lies the gist Of their queries ana OF
their complaints. TO make their posi-
tion clear it should be stated that Sec
lion $50 OF the Revenue bill reads:
''That on and after May 1, 1919, there
shall be levied. assessed, collected ana
pald a tax OF one cent for each ~
cenis or fraction thereof OF the amount
paid TO any person conducting a SODA
fountain. ice cream parlOr or olher
similar place Of business, for drinks
commonly known as soft drinks, COM
pounded or mixed at such place or
business. or for ice cream, ice cream
sodas sundaes or other similar articles
of food or drink. when any Of the above
are sold on or after such date for con-
SUMPTION I'm or in proximity TO such
Mace Of business. Such tax shall be
naid bv the purchaser to the vendor at
mo time Of the sale and shall be cOl-
lecfed. returned and paid 10 the United
states by such vendor in the same
manner as provided in Section SOP.
That part which reads such TAX shall
be paid by the purchaser Is the stick
ler. The time for church strawberry
festivals is approaching. How are the
ladies who charge - cents or there
abouts for the tempting dish going to
apportion the relative cost of The ber-
rics and cream SO as to make demands
for tax due the government
Following Is the list OF questions the
ice cream man has propounded, and
60 which he Is anNiously awaiting an
answer.
4. What IS a soda fountain
p What is an ice cream parlorg
3. Definition Of similar place OF
business?
!. ta) Are ice cream cones pur-
chased at cents or less at a store
by children subject 10 the tax?
.bl When purchased at base
ball ground2
lc) When purchased at an
amusement park or similar placer
s. Are ice cream sandwiches,
usually sold at stands and small
places at , cents each or cents
each, subject 70 the tax?
G. Are slices Of Ice cream wrap
ped IN tissue or parchment paper
and usually sold at fair grounds,
amusement parks or candy stores,
subject 70 the tax?
Z. Is ice cream purchased at
cafeteria or cafe as part OF meal
subject TO the taX2
3. Is a dish OF ice cream OF an