Connecticut western news., 1922-01-05
FURTHER INFORMATION ON APPEALING OF TAXES Many Taxes Will Now Be Paid Direct by the Manu-
 facturer

Tn response to numerous inquiries, taxpayers are advised that certain taxes, among them the so-called nuisance" and luxury" taxes, are repealed, effective January 1, 1922, by the Revenue Act of 1921.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 ten cents or fraction thereof on the amount expended for sodas, sundaes, Cor similar articles of food Or 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 is on "beverages and the constituent parts thereof" and is paid by the manufac- turer.
 The tax on the transportation of freight and passengers is repealed, effective January 1, 1922, also the tax paid by the purchase on amounts paid for mems and women's wearing apparel (shoes, hats, caps, neckwear, shirts, hose, etc.) in excess of a speci- fled price.
 Taxes imposed under Section 9O4 (which under the Revenue Act of 1918 included the taxes on wear ing appareD are now confined to a 5 per cent tax on the following articles: carpets, on the amount in excess of $4.50 a square yard; rugs, on the amount in excess of $6 a square yard; trunks on the amount in excess of $35 each; valises, travelling bags, suit cases, hat boxes used by travellers and fitted toilet cases, on the amount in excess of $25 each; purses, pocketbooks, shopping and hand bags, or the amount in excess of $5 each; portable lighting fixtures, including lamps of all kinds, oa the amount in excess of $10 each; fans, on the amount in excess of $1 each. These taxes are included in the man. ufacturers' excise taxes, and are pay able by the manufacturer, producer or importer, and not by the pur- chaser, as required by the Revenue Act of 1918. The manufacturer may reimburse himself, by agreement with the purchaser, by quoting the selling price and tax in separate and exact amounts, or by stating 10 the purchaser in advance of the sale, what portion of the quoted price represents the price charged for the article, and what portion represents the tax.
 The taxes on sporting goods, tennis rackets, fishing rods, baseball and football uniforms, etc, ate repealed, also the taxes on chewing gum, poIt- able electric fans, thermostatio con- tainers, articles made of fur, and toilet articles and musical instru- ments.
 The tax on sales of jewelry, real or imitation, is per cent, and is payable by the vendor. The tax on the sale of works of art, paintings. sjat1ary, art porcelains, and brorzes, IS reduced from 10 to per cent. This taX, payable by the vendor. ap- plies except in the original sale by the artist, or to an educational irl- stitution or public art museum, or a sale by recognized dealed in such articles to another such dealer for resale.
 When payable by the manufac- t1rer or vendor, taxes must be in the hands of the collector of internal revenue on or before the last day of the month following the month in which the sale was made.
 Following are forms for making
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