The Nenana daily news. (Nenana, Alaska) 1918-1921, 1919-05-19

| piS, hoL HlCluulng SHOES or an
planes made to order, for any per-
son having a crippled or deformed
foot or ankle, maximum tax free
price $40 per pair. G5) Mems
and boys neckties and neckwear,
maximum tax free price 50 each.
90 Mems and boys silk stock
ings or hose, maximum tax free
price 81 per pair. 40 Women's
and misses silk stockings or hose,
maximum tax free price 81 per
pair. (1S) Mems shirts. pajamas,
night gowns and underwear, max
mum tax free price SIS each. The
Luxury tax" does not apply to
any of the articles numbered (2)
to (S) inclusive, if such article
is made of or ornamented, mounted
or fitted with precious metals or
limitations thereof, or ivory, or to
any article made of fur or the hide
or pelt, or to livery, hunting or
shooting garments, or riding habits,
which are taxed under a separate
section of the law
Section 9O5:-Re tax on jewelry,
etc, effective April /. 1919. Sec
ton 905 of the new revenue act
imposes a tax upon everything in
the shape of jewelry, whether real
or imitation. silverware, silver
plated ware and in short, everything
except surgical instruments that are
made of, ornamented with, or fitted
with gold. silver, platinum or imi-
tations Of those metals or ivory.
The tax applies also to watches.
clocks, opera glasses and binoculars,
and is fixed at per centum Of the
price for which any such articles
are sold, by or for a dealer to a
customer, for consumption or use.
An important feature Of this tax
is that It is to be accounted for
by the dealer or vender, regardless
of who manufactured or finished
the article, and in this respect, as
well as in its extended scope, it
differs materially from the tax on
jewelry, imposed by the act OF
1917, which required the manu-
facturer or importer to report and
pay the tax TO the government.
Not only jewellers, therefore, but
every other person selling any of
the enumerated articles, will be re
quired to render returns and paw
the tax of ) per centum on sales
occurring on and after April !,
1919. In order that such persons
may be placed on the mailing lis
for blank reports and further in
formation. they should immediate':
communicate their names and adj
dresses and the nature of the tax
in which they are interested to the
collector Of internal revenue at
Tacoma. Jewellers who are al
present rendering returns under the
1917 law viii receive blanks with
out special request.
/ Section 9OO:-Re tax on auto
mobiles and accessories, candies.
sporting goods, etc, effective Feb
ruary 25. 1919. The new revenue
act imposes new or increased taxes
measured by percentages Of the
price upon certain articles when
sold or leased by the manufactured,
producer or importer. The list OF
articles so taxed includes auto
mobiles, motorcycles, tires. paris
and accessories, pianos, mechanical
musical instruments, and records
therefor. sporting goods. chewing
gum, cameras. Photographic films,
and plates, candy, fire arms and
ammunition, portable electric fans,
thernos bottles, smokers articles,
automatic slot vending and weigh
ing machines livery, hunting, shoot
ing and riding garments, furs.
pleasure boats and canoes, and toilet
soaps and toilet soap powders,
Manufacturers of such articles must
make monthly report and payment
of the tax to the collector Of in
ternal revenue; the first report,
that for the month of March, Is
due in April, and should include
all taxable sales under the new
law for the last four days Of
February.
Reports and payment of the tax
must be made with the collector o.
the district in which the manu-
fac+rrer producer or importer has