Evening star. [volume] (Washington, D.C.) 1854-1972, 1920-07-04
Capital Stock, Theaters and
Other LevieS on the
List.

| and form 70S, foreign. will be in the
hands of taxpayers who have here
| tofore filed returns in this office, on
! or before July l. 1920. However, in
case they are not received, it will be
necessary for the taxpayer to make
| application at the custom house for
such forms.
| Section 1000 of the revenue act Of
| 1918 requires that return be fled by
! every domestic corporation as well as
! all foreign corporations engaged in
/ business in the United States. The
tax at the rate of 81 for each full
( $1,000 of the fair average value in
excess Of $1,000 of the capital stock
each full $1,000 of the average
amount of capital employed by for
| eign corporation in the transaction OF
| it's business in the United States for
! the preceding year.
| Harrison Narcotic Law: A return,
| form CTS, and an inventory, form 113.
of all narcotics on hand July l must
accompany such return, and must be
filed by all who handle narcotics in
any form whatsoever. Form 7l3 must
accompany all applications for regis
trations in classes 8. 4 and 5. Those
have filed their monthly inventory
regularly need not file any inventory
on form 713.
Brokers' Taxes.
Special Taxes: Brokers or persons
whose business it is to negotiate pur-
| chases or sales of stocks, bonds, bull
| lion, coined money, banknotes, other
securities, produce or merchandise for
| others shall be regarded as a broker.
| Special tax as broker is payable in
advance for period of twelve months
at the rate of $50 year. If the
| broker is a member of an exchange.
board of trade or similar organiza-
tAs T. seN. l.. ~
bership holding on June 80 was worth
! $1,000 and not more than $4,000, such
broker is liable in addition to the spe-
cial tax aforementioned, the sum of
| 500: if such membership holding a
value of more than $1,000. the sec
| ondary tax is in the amount of $3.50.
| Pawnbrokers are subject to pay
ment Of special tax at the rate of
! 500 per year.
| Ship brokers are subject to a spe-
cial tax at the rate of $50 per year.
They are those who negotiate freight
for the owners of vessels or for the
| shippers Or consignors or consignees
| of freight carried by vessels.
| Customhouse brokers are subject to
! a special tax at the rate of $50 per
Year. They are those who handle
customhouse papers in relation to i'm
| portation or expectation of goods and
! wares.
| Theaters, museums, concert halls
| are taxed in accordance with the
seating capacity of the establishment.
An establishment containing not more
| than $50 seats is subject to special
! tax at the rate OF $50; seating ca
| pacity not exceeding 500 seats, 300;
seating capacity not exceeding 500.
| $3.50. Every establishment with a
seating capacity in excess of 800 seats
per year.
Proprietors of circuses are taxable
at the rate of $780,, Public exhi-
! billions. museums, curio halls are
which includes all common shows.
Pool tables, billiard tables or BOWL
ing alleys maintained in any estab-
lishment. with the exception Of ones
private residence. are subject to a
special tax at the rate of $40 per
year for each table or alley.
Shooting galleries are subject to
special tax at the rate Of $40.
Proprietors Of riding academies are
subject to tax at the rate of 500
per year.
Auto Bus Lines.
Every person carrying on the bust
ness of operating or, running passen-
ger automobiles for hire is subject
to the special tax at the rate of SO
per year on each such automobile
having a seating capacity of not more
than seven. Those having a seating
capacity in excess of seven are sub
ject to tax of $40 per year.
Wholesale liquor dealers who have
qualified as such under the national
prohibition act, engaged In the sale
of distilled spirits and wines for nom
beverage purposes, are subject to
special tax at the rate Of 500 a year.
Retail liquor dealers confined strict
ly to dispensing pharmacists who can
sell distilled spirits and wines only
on prescriptions authorized under the
national prohibition act are subject
to a tax at the rate of $25 year.
Pleasure boats are subject to spe-
cial tax at the following rates: Less
than tons net, $40: in excess of 5
tons net. but not more than so feet
in length over all, 81 per foot; in
excess of tons net, and not over 100
all boats in excess of 100 feet and
over tons are subject to special tax
at the rate of 81 per foot.
Manufacturers Of Tobacco.-Manu-
facturers of tobacco selling not in ex-
cess of $4,000 pounds per year are
taxed at the rate of Sc. Sales ex-
ceeding $4,000, not to exceed 100. 900
pounds, are taxed at the rate of $12
a year; selling in excess Of 100000
pounds, but not in excess of 200, 900
pounds, tax $24; selling in excess Of
100000 pounds are subject to a tax
of $24 and at the rate Of $1.16 per
900 pounds or fraction thereof in
respect to the excess over 100000
pounds.
Manufacturers Of cigars are also
subject to tax according to the class
| within which they como according to
| the amount Of sales made during the
year. Manufacturers Of cigarettes,
| which include small cigars, not
weighing more than three pounds per
thousand are subject to special tax
J at the rate Of sos for every 10000
| cigarettes.
| Manufacturers and dealers in oleo-
margarine and adulterated butter are
| subject to special tax at the follow
ing rates: Oleomargarine manufac-
turers, $500: wholesale dealers in I'M
| colored oleomargarine. 5000 per year;
retail dealers in uncolored cleo
| margarine, Sc per year: adulterated
butter manufacturers. $500 per year;
wholesale dealers in adulterated but
ter, $3.50 per year; retail dealers In
aduIterated butter. $48 a year; mann
facturers OF renovated butter. $50 a
year.
Filled Cheese-Fflled cheese manu-
| facturers, $500: Wholesale dealers
$3.50; retail dealers, $12. Persons en-.
gagged in the manufacture Of mixed
flour are subject to special tax at the
rate of $12 year.