The public ledger. [volume] (Maysville, Ky.) 1913-1968, 1920-07-17
UNCLE SAM TO COL
lEcT LARGE sum IN
TAXES THIS MONTH
Many Different Kinds Of Federal Taxes
Are Due and Must Be Paid
During July.

Millions of dollars will be added to
the revenues of the government this
month from special taxes due on or be-
fore July 81, 1920. The list includes
the tax on brokers, pawnbrokers, mu-
seums, theaters and concert halls, cir
cuses, bowling alleys, shooting CALLER
les, riding academies, tobacco buses,
etc.
Forms for filing returns are avail
able at Offices of collectors of internal
revenue and branch offices. Heavy
penalties ranging from fine not to
exceed $1,000 for failure, and not to
exceed $4,000 or one years imprison-
ment, or both for willful refusal to
make return and pay the tax on time
are prescribed by the current revenue
act.
Returns of the capital stock tax also
must be filed on or before July 81.
To facilitate prompt collection and
as an aid to the taxpayer as we'll as
the government, the Bureau has sug-
gested that filing of the return be ac-
companied by payment of the amount
of tax due, This method is appealing
to corporations, as it lessons liability
to penalty,
The capital stock tax applies to
every corporation carrying on or doing
business in the United States. The tax
on domestic corporations is 81 for each
81 900 of so much Of the fair average
value of Its capital stock for the pre-
ceeding year ended June 30 as is in
excess Of $4,000. Foreign corporations
are required to pay tax of 81 for each
$1,000 of the average amount of its
capital employed in the transaction Of
its business in the United States dur
ing the preceding year ended June
30, without the benefit of the $4,000 de-
duction.
Theaters, museums and concert
halls are taxed according to their seat
ing capacity, and the population of
the city or town in which they are To-
Gated. Those having seating capacity
or not more than $50 are taxed $50;
seating capacity Of more than $50 and
not exceeding 500, 800; exceeding 500
and not over 500, $780, in excess Of
800, 5000. The tax in cities or towns
of less than 5000 inhabitants is one
half Of these amounts. This tax is paid
by the proprietor. The special tax on
circuses is 800.
The tax on bowling alleys and bill
lard rooms Is $40 for each alley or
table. Shooting galleries are subject
to tax of 500. The tax on riding acad-
emies is 800.
Persons carrying on the business Of
renting or operating passenger auto
mobiles for hire are required to pay
tax of SO for each such automobile
having a seating capacity of more than
two and not more than seven and 500
for each such automobile having a
seating capacity of more than seven.
The special tax on tobacco sales by
the manufacturer are as follows: not
over $4,000 pounds, S. in excess Of
$4,000 pounds and not over 100000
pounds, SIP; in excess of 100000
pounds and not over 100000 pounds
$24; in excess of 100000 pounds s24
and at the rate of 16 cents per thou
sand pounds or fraction thereof in re-
spect to such excess.
Manufacturers of cigars are sub
ject also to a special tax with respect
to sales as follows: not to exceed 50,-
900, 81; in excess Of $4,000 and not to
exceed 100000, Sc; in excess Of 10O,-
900 and not to exceed 100000, $12; in
excess of 100000 and not to exceed
400 900, s24; in excess of 100000, s24
and at the rate of 10 cents a thousand
or fraction thereof in respect to such
excess.
Manufacturers Of cigarettes includ-
ing small cigars weighing not more
than three pounds per thousand are
taxed at the rate of cents for every
10000 cigarettes or fraction thereof
The tobacco taxes are computed on
the basis of sales for the year ended
June 80.
Manufacturers and whoseale and re-
tail dealers in oleomargarine adulter-
ated butter filled cheese, and persons
engaged in the manufacture of mixed
lour also are subject to special taxes,