The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1921-12-28
NO WAR TAX0N
TICKETS AFTER
MIDNIGHT SAT.
Bismarck Travellers and Ship
pers Will Save Approximate
ly $4,000 Per Month
TRAVEL LIGHT DEC. 81
Railroad Officials Expect Travel
To Be Very Light During
Change
TRAVEL LIGHT DEC. 81

After midnight Saturday there will
be no more war tax on transportation
tickets, Pullman tickets, express ship
ment or freight. This will mean "a
saving approximately Of $4,000 per
month to the travelling public Of Bis
marck and the shippers Of express and
freight divided in the ratio of $2,5OO
on tickets, $2,S00 on freight and about
$3.50 or express.
A circular cancelling the tax on
freight and passenger transportation
has been received from the Northern
Pacific headquarters at ST. Paul by
Agent Mcdonald.
Freight Transportation.
Prepaid Freight Charges. Prepaid
shipments accepted for transportation
before midnight of December 81,
1921, are subject to the tax regu-
lations regardless Of when they arrive
at destination. II the prepay col
lected is insufficient the tax applies
if the additional amount is collected
from the shipper, but it does not apply
if it is collected from the consignee.
Prepaid shipments received after
midnight OF December 81, 1921, are not
subject to war tax. Collect freight
shipments reaching destination before
midnight of December 81, are subject
to the tax regardless of the date
on which the charges are collected.
Collec. shipments reaching destina-
ton after midnight of December 81,
1921, are not subject to the tax.
Undercharges collected after mid
night. Of December 81, 1921, applying
on shipments arriving at destination
before midnight of December 81, are
subject to the tax.
Refund OF the tax must not be made
on oyercharges adjusted after Decem-
ber 81. 1921. Claims for refund OF tax
must be filed by claimant with the
Commissioner of Internal Revenue on
the u, S, Treasury Department accom-
panied BY certificate within four years
from time the tax was paid, claim be-
ling barred by statute after that period.
Passenger Transportation
Tickets sold during December, 1921.
On all tickets or scrip books sold be-
fore midnight Of December 81, 1921,
that are for the use, or may be used In
whole or in part, before midnight OF
that Gate, the agent must collect the
tax, except that tax will not be col
lected from passengers heretofore ex-
empt from payment thereof, such as
county, state and federal Officers, ETC.,
who present the prescribed form of
exemption certificate.
Tax should not be collected on tick
cts or scrip books sold during Decem-
Der, 1921, that cannot be used before
January l, 1922.
The treasury decision provides that
tax applicable to the portion Of the
ticket or scrip book which is unused
after midnight, December 81, will be
refunded.
Refund of the tax must not be made
after December 81, when agents re
deem tickets 1iS
Claim for refund of tax must be filed
by claimant with the Commissioners of
Internal revenue in the same manner
the freight tax claims are filed.
When a scrip book issued prior to
January l, 1922, is presented on or af-
ter January l, IN payment Tor tickets,
checking baggage, etc, and does not
bear endorsement indicating tax re-
fund certificate had been issued there
on, agent is supposed to issue a form
fund.
for that purpose governing the re-
Tax should be collected on storage,
parking of cars and other miscellan-
eous passenger services completed be-
fore midnight of December 81.
ParlOr car tickets will cease being
taxed at midnight December 81.