Imperial Valley press., 1921-07-01
FEDERAL TAX
COLLECTOR
At LARGE
AGAIN
There Is a Long List of Spe-
cial ImpOsts Due This
Month Which Must Be
Paid Promptly.
This is a sad story, mates.

HIS is Il Sdu story, mates.
1t is a story of the special Federal
taxes due in July and is Of interest to
a great many business men and the
public generally. 1t is issued by Col
lector Of Internal Revenue John P.
Carter for the information and guild
ance of all concerned.
Forms for filing returns of special
taxes upon business and occupations
are now available at offices of col
lectors of internal revenue and branch
offices. These taxes are due July ],
and are held by the Bureau of Internal
Revenue to be delinquent unless paid
on or before July 81. The ls3 in
cludes the tax on brokers, pawnbrok-
halls, circuses, bowling alleys, shoot
ing galleries, riding academies and
automobiles operated for hire.
When the tax is paid stamp is is
sued by the Collector Of Internal Rev.
enue, which the person engaged in the
business or occupation subject to the
tax is required to post conspicuousiy
in his place of business. Failure in
this respect renders the offender liable
to a penalty equal to the special tax,
and the cost of prosecution. In no
case is the penalty less than SIC.
The tax on brokers, whose business
it is to negotiate for others purchases
or sale, of stock, bonds, exchange,
bullion, coined money, promissory
notes or other securities, and produce
Cr merchandise, is $50 year. If the
bloker is a member of a stock cx-
change, produce exchange. board of
trade or similar organization which
sells produce or merchandise and the
average value during the pre- ,aii. =
year ended June 80 of seat or men,
bership in such organization was
$4,000 and not more than $4,000 he is
required to pay an additional tax Of
500. If such valu. ~as more than
$4,000 he is required to pay an addi-
tional tax of $3.50. Pawnbrokers are
subject to special tax of $100 year
The tax on ship brokers, whose
business it is to negotiate freights
and other business for the owners of
vessels or for consignors or consignees
of freight carried by vessels, is $50 a
year.
Customhouse brokers, whose bust
ness, as the agent of others, is to
arrange entries and other custom
house papers or to transact business
at any port Of entry relating to the
importation or expectation of goods
and merchandise, pay special tax
of $50 a year.
Theaters, museums and concert
halls are taxed according to their
seating capacity, and the population
of the city or town in which they are
located. Those having seating capa-
city of not more than two hundred
and fifty are taxed $50; seating capa-
city of more than $50 and not exceed
ing 500, 500; exceeding 500 and not
exceeding 800, $3.50; in excess of 800
5000. The tax in cities or towns of
5000 inhabitants or less is one-halt
of these amounts. This tax is paid by
the proprietor.
The special'tax on circuses is 500
The tax on bowling alleys and bill
lard parlors is $40 for each alley OF
table. Shooting galleries are subject
to tax of $50. The tax on riding
academies is 500.
Persons carrying on the business OF
renting or operating passenger auto
mobiles for his are required to pay
tax of $40 for each such automobile
having seating capacity of more
than two and not more than sever
and 500 for each such automobile hav
ing seating capacity of more thar
seven.
Special taxes on manufacturers O.
tobacco products are due also in July
and on manufacturers and wholesale
and retail dealers in oleomargarine
adulterated and renovated butter
filled cheese, and persons engaged IL
the manufacture Of mixed flour.
Returns of the capital stock ia,
also are required on or befoe July 81
Continued on page four.)