The Lynden tribune. [volume] (Lynden, Wash.) 1908-current, 1922-01-05
HERE'S WHAT LYNDEN WILL
SAVE WITH END OF WAR-TAX

Lynden people are now relieved of
paying many of the luxury" taxes
to the federal government.
The following statement is issued
by the Collector of Internal Revenue,
Burns Poe, for the district of Wash
ington:
In response to numerous inquiries.
taxpayers are advised that certain
taxes, among them the so-called
nuisance and luxury" taxes, are
repealed, effective January /, 1922.
by the Revenue Act of 1921.
Patrons of soda water fountains,
ice cream parlors and similar places
of business no longer are required
to pay the tax of 1 cent for each 10
cents or fraction thereof on the
amount expended for sodas, sundaes,
'or similar articles of food and
drink" The small boy may rejoice
in the fact that an ice-cream cone
doesn't cost an extra penny. The tax
| imposed by the Revenue Act of 1921
/
parts thereof" and is paid by the
manufacturer.
The tax on the transportation of
freight and passengers is repealed.
effective January l.. 1922, also the
tax paid by the purchaser on amounts
paid for mems and women's wearing
apparel (shoes, hats, caps, neckwear,
shirts, hose, etc. in excess of spec
| flied price.
| Taxes imposed under section 904
(Which under the Revenue Act of
1918 included the taxes ON wearing
apparaD are now confined to S
per cent tax on the following articles
carpets, on the amount in excess of
$3.50 square yard; rugs on the
amount in excess of Sc a square yard,
trunks on the amount in excess of
$35 each; valises, travelling bags,
suit cases, hat boxes used by travel
ers and fitted with toilet cases, on
the amount in excess of $25 each:
purses, pocket books, shopping and
hand bags, on the amount in excess
of SIS each; portable lighting fixtures
including lamps of all kinds, on the
amount in excess of SO each; fans,
on the amount in excess of 81 each.
These taxes are included in the
manufacturers excise taxes, and pay
able by the manufacturer, producer,
or importer, and not by the purchas-
er, as required by the Revenue Act
of 1918. The manufacturer may re-
imburse himself, by agreement with
his purchaser, by quoting the selling
price and tax in separate and exact
amounts or by stating to the purchas-
er in advance of the sale, what por-
tion of the quoted price represents
the price charge for the article, and
what portion of the price charged
for the article, and what portion
represents the tax.
The taxes on sporting goods, (ten-
mis- rackets, fishing rods, baseball
and football uniforms, etc. are re-
pealed, also the taxes on chewing
gum, portable electric fans, thermos-
tatic containers, articles made of fur,
and toilet articles and musical instru-
ments, except instruments mounted
or fitted with precious metals or i'm
itations thereof.
The tax on sales of jewelry, real or
imitation is 5 per cent, and is pay
able by the vendor. The tax on the
sale of works of art paintings, stat
uary, art porcelains, and bronzes) is
reduced from 10 to per cent. This
tax, payable by the vendor, applies
except in the original sale by the
artist, or to an educational institu-
tion or public art museum, or a sale
by a recognized dealer in such art
icles to another such dealer for re-