The Birmingham age-herald., 1921-11-16
NFEREES AGREE
 ON EXCISE AND
 SOFT DRINK TAXES
House and Senate Confer ence Committee Agrees to Excise Taxes as Ap-
 provd By the Senate
Bv Associated Press

Washington, November 15.-Agree- ment on excise and soft drink taxes was reached today by the House and Senate conferees on the tax revision pill. After striking out the Senate proposal for per cent manufac- turers' tax on perfumes, essences. ex- tracts, toilet waters and the like, the managers agreed to the excise taxes as finally approved by the Senate. They are
 Automobile trucks and automobile wagons, including parts and access sores, per cent.
 Other automobiles and motor cycles, including parts ana accessor- les, per cent.
 Tires, inner tubes, parts or access sories for motor vehicles sold to any person other than a manufacturer oi producer of motor vehicles, per cent.
 Cameras, weighing not more than 100 pounds. and lens for such cam eras, lU per cent
 Photographic films and plates (other than moving picture films), , per cent.
 Candy per cent.
 Firearms, shells, etc, 10 per cent. Hunting and bowie Knives, lU per cent.
 Dirk knives. daggers, sword canes. stillettos and brass or metalic knuckies, 100 per cent.
 Cigar and cigarette holders or pipe, composed wholly or in part of meer- schaum, or amber. numldors and smoking stands, 10 per cent. Automatic slot device vending ma 1 chimes, per cent, and automatic slot device weighing machines, 10 per cent.
 Liveries and livery boots and hats, 10 per cent.
 Hunting and shooting garments and riding hapits, 10 per cent. Yachts and motor boats not de- signed for trade or fishing or nation defense, and pleasure boats and pleas ure canoes if sold for more than $100, 10 per cent.
 Works of art, per cent. A manufacturers tax of per cent of so much of the price for which the following articles are sold or. leased as is in excess of the price specified as to each article;
 Carpets and rugs, including fiber. s4.50 per square yard in the case of carpets and $6 per square yard in the case of rugs.
 Trunks, s35 each
 
 hat boxes used by travellers. and fitted toilet cases, $25 each. Purses. pocketbooks, shopping and hand bags, s5 each. Portable lighting fixtures includ- ing lamps of all kinds and lamp shades, 5000 each. Fans $1.00 each. Excise taxes now in force the repeal of which is agreed upon are: Articles made of fur. 10 per cent. ] Musical instruments, per cent.
 Sporting goods. including pool and I billiard tables 1U per cent. l Chewing gum, , per cent. 1 Portable electric fans, 5 per cent. l Moving picture films, .5 per cent. l Thermos bottles and jugs, per cent.
 ! Retail Quxury) taxes on articles 1 of clothing. umbrellas, parasols, sun- l shades, picture frames, carpets, rugs, | trunks, valises, hat boxes, fitted toilet cases, shopping and hand bags. portable lighting fixtures and fans costing In excess of specified amounts.
 1 Manufacturers taxes on soft drinks to be in lieu of the present leyies, were agreed upon as follows: 1 Upon all beverages derived wholly or in part from cereals, cents a gallon. Upon all unfermented fruit juices 1 intended for consumption as bever- | ages with the addition of water and sugar, and upon all limitations of !, such fruit juices, and upon all car bonated beverages except cereaD ? cents a gallon.
 | Upon all still drinks texcept pure apple cider) two cents.a gallon. Upon all natural or Artificial mineral wa ters or table waters sold by the pro- ducer at more than 12h cents gail lon. ? cents a gallon. Upon all carbonic acid gas sold for use in the preparation of soft driSks | four cents pound. i Upon all finished or fountain syrups for use in compounding sofl drinks nine cents a .yahon. 1 The conferees passed over for fur. ther discussion the provision impos- | ing a tax of five cents gallon or finished syrups used in the manufac ture of beverages sold in bottles oi | other closed containers. After limiting 1t to admissions te moving picture shows. the conferee. agreed to the Senate amendment pro 1 viding that no admission tax shai be collected where the charge doe, not exceed ten cents. Many important provisions of tn. bill were passed over today by tn. conferees, these including the in. creased estate tax rates and the Sen ate amendment imposing a gradu. 1 ated tax on gifts or property.
 The excess profits and rransporta ton tax rules were agreed upon bu
 this was purely perfunctory. as bott
 the House and Senate bills provided | for their repeal on next January 1.
 Some of the conferees are of tht
 opinion that the Senate amendment increasing the corporation income
 tax rate by five per cent instead .
 two and ne-half per cent. as votes
 by the House. will be agreed upon
 The income surtax amendment still Il
 the big controversy feature, but th'
 maximum rate probably will be fixe'
 by the House, which has reserved [
 separate vote on this provision. l is understood that the House con
 ferees plan to ask for the vote oi Thursday.