The Columbia evening Missourian., 1921-11-18

TAX REVISION
New Soft Drink and Excise
Duties More Lenient
Than Formerly.

The Tax Revision Bill which has been
under discussion in Congress for some
time seems likely to be passed soon. The
House and Senate conferces have reach
ed an agreement on the soft drink and
excise taxes. After striking out the pro-
pcsal for per cent manufacturers tax
on perfumes. essences, extracts, toilet
waters and the like, the managers agreed
10 the taxes as finally approved by the
Senate.
1h" excise taxes are:
Automobile trucks and automobile
wagons, including parts and accessories.
5 per cent.
Other automobiles and motorcycles. in
cluding parts and accessories, per cent.
Tires, inner tubes, parts or accessories
for motor vehicles sold 10 any person
other than manufacturer or producer Of
motor vehicles, S per cent.
Cameras, weighing more than 100
pounds. and lenses for such cameras. 10
per cent.
Photographic films and plates tother
than moving picture films, 5 per cent.
Candy, per cent.
Firearms. shells ETC., 10 per cent.
Hunting and bowie knives. 10 per cent.
Dirk knives, daggers. swords. canes,
stilleios and brass or metallic knuekles,
100 per cent.
Cigar and cigarette holders and pipes,
composed wholly or in part Of meer-
schaum or amber. humidors and smoking
stands. 10 per cent.
Hunting and shooting garments and
riding habits. 10 per cent.
Yachts and motor boats not designed
for trade or fishing or national defense,
and pleasure boats and pleasure canoes
if sold for more than 500. 10 per cent.
A manufacturers tax of per cent Of
so much Of the price for which the fol-
lowing articles are sold or leased as is
in excess Of the price specified as to each
article:
Carpets and rugs. including fiber. $3.50
per square yard in the case Of carpets.
and s6 per square yard in the case Of
rugs.
Trunks, s35.
Nalises. travelling bags. suit cases. hat
boxes used by travellers and fitted toilet
cases. SIS.
Purses. pockcibooks, shopping and
hand bags. S..
Portable lighting fixtures. including
lamps and all kind of lamp shades, $40,
and fans, 81.
Excise taxes now in force. the repeal
for which is agreed upon, are:
Articles made Of fur, 10 per cent; mu-
sical instruments, 5 per cent; sporting
goods, including pool and billiard tables,
10 per cent; chewing gum, S per cent;
portable electric fans, S per cent; NOV.
ing picture fins, S per cent and thermos
bottles and jugs, S per cent.
Retail luxury taxes on articles Of
clothing, umbrellas, parasols, sun shades,
nicture frames. carpets rugs trunks. va.
Uses, hat boxes, fitted toilet cases, shop
ping and nand bags, portable lighting
fixtures and fans, costing in excess Of
specified amounts, were>repealed.
Manufacturers taxes on soft drinks, TO
be in lieu of the present lcvies, we're
agreed upon as follows:
Upon all beverages derived wholly or
in part from, cereals, cents a gallon.
Upon all unfermen,ed fruit Juices, in.
tended for consumption as beverages with
the addition Of water and sugar, and
upon all limitations Of such juices and all
carbonated beverages (except cereal, 2
cents a gallon.
Upon all still drinks (except pure
apple ciderl. . cents a gallon.
Upon all natural or artificial mineral
waters or table waters sold BY the pro.
ducer for more than II l-2 cents gal.
Ion, cents.
Upon all carbonic acid gas sold for
the use in the preparation Of soft drinks.
per cent.