Nome tri-weekly nugget., 1919-05-19
DETAILS OF NEW
REVENUE ACT

tue 4oiipNiuS oiliCdl leleSlftln lTOf1 Collector of Internal Revenue Will
 Hams addressed to revenue officers, druggists and the press was received yesterday. As will be observed the
 message applies ;o the provisions of
 the new Internal Revenue Act, deal
 ing with the increased taxes imposed on commodities classed as semi-luxur-
 ies, which include, in addition to toilet accessories, clothing, botL male and female. purses, valises, carpets, rugs
 lamps and lighting fixtures. watches,
 clocks. alverware, furs and a wide
 range of other articles As the in creased {: Xcs indicated will affect
 practically every individual in some
 degree, the telegram possesses an in-
 tercs: to the general public which
 should not be overlooked. Tho act
 became effective May l, 1919. Denud-
 ed of headings, address and other cx-
 traneous natter, the message reads as follows:
 Section 9o7; Commencing May 1. 1919, the tax on proprietary medicines and toilet preparations will be collect
 ed hy stamp affixed to the article in-
 stead of by monthly payment by the
 manufacturer, as heretofore. The new
 tax is at the rate of one cent for each
 twenty five cents or fraction of twenty
 five cents of the price paid by the consumer. who is required to reim-
 purse the retailer for the value of the stamp. The retailer Is responsible for collecting the tax from the consumer and for aiiixing the stamp to the bot tie or other container so as to seal the stopper, wrapper or cover thereof. Ii the retailer prefers. he may stamp his sale tp the consumer. Postage or doc umcntary stamps cannot be used for
 this purpose. Prprietory stamps to denote this tax will be issued in den- ominati ms of from one cent to five
 cents and eight cents, ten cents and twenty cents. Proprietary stamps
 should be ordered from the Collector of Internal Revenue and each order should specify the kind, number and denominations of the stamps desired. The tax of two percentum on sales by the manufacturers of such, will expire April 30, 1919. but no refund or allow ancc for taxes paid at the former rate
 will be made on articles taxed to and sold by q manufacturer prior to May
 l, 1919.
 The tax on toilet soap and toilet soap powders is not payable by stamp
 but will be collected on monthly re- turns by the manufacturer, as hereto- fore. Serums and anti-toxins are ex- empt from tax. as are also such vac cines and bacterines as are not adver- tised to the general lay public AIed- icinal preparations not advertised to the lay public are tax free when sold by a physician to patient whom he personally attends.
 Dealers in Alaska will necessarily be delayed in receiving stamps order ed by them. They should in the mean time keep a record of their sales and ran hn t11 tuS to the Collector in a lump sum.
 Section 90S, effective May 1, 1919., section 9O4 of the Revenue Act of 1918 fixes the maximum price at which So called semi -Luxuries" may be sold Il tax of ten percentum on the amount
 paid in excess of such maximum The
 purchaser is required to pay the tax to the retailer, who must in turn report and pay it over to the government q. the end of each month. Dealers con- cerned should apply to the Collector Of Internal Revenue for Luxury Tax Blanks, which will contain full in- lstructions for their preparation. The following is a list of the articles so taxed end the maximum tax free price
 prescribed for each.
 l Carpets and rugs including f'her, except imported and American rugs
 made principally of wool. Maximum
 tax free price, $5 per square yard.
 ".iJic1llre framc Il. lx:.uun 1ay f