Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1922-01-02
TRANSPORTATION
AND SODA FOUNT
TAXES ARE ENDED
Re8enue Collector Hands Out
Good News To People On
Federal Excuses

ATLANTA, Jan. 2.-The follow
ing statement is issued by Collector
Of Internal Revenue j, T. Rose, dis
triet of Georgia;
In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called
nuisance and "luxnry' 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repealed effective January /, 1922,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 TO longer are required
to pay the TAX Of l cent for each 10
cents or fraction thereof on the
amount expended forNsodas, 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 ny the reveuue act Of
1921 is on beverages ana the consti-
tuent parts the~coi' and is paid by
the manufacturer.
The tax on the transportation Of
freight and passengers is repealed,
effective January /, 1929, also the
tax paid by the purchaser on amounts
paid for mems sand women's wearing
apparel (shoes, that's, caps, neckwear,
shirts, hose, ete.) in excess of
specified price.
Per Cent Tax
Taxes imposed under Section 904
(Which under the revenue act of 1918
included the taxes on wearing ap-
pareD are now confined to a 5 per
cent tax on the following articles:
Carpets, on the amount in excess of
$3.50 a square yard; runs, on the
amount in excess of Sc a square
yard; trunks :ofs the amount in ex-
cess of $35 each; valises, travelling
bags, suit casaa hat boxes used by
travellers and fitted toilet cases, on
the amount in excess of $25 each;
purses, pocketboooks, 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 $40 each; fans
on the amount in excess of 81 each.
These taxes are included i'll the man
ufacturers' excise taxes, and are
payable by the manufacturer, pro-
ducer or importer and not by the
purchaser, as required by the rev.
enue act of 1918 The manufacturer
may reimburse himself, by agree
the selling price and tax in separate
ment with the purchaser, by quoting
and exact amounts, OF by stating to
the purchaser in advance Of the sale,
what portion of the quoted price rep
resents the price charged for the arti-
Gle, and what portion represents the
ltax.
The taxes on sporting goods (ten-
mis- rackets, fishing rods, baseball and
/ football uniforms, etc.) are repealed /;
also the taxes on chewing gum, por.
table electric fans, thernoskatic con
tainers, articles made of fur, and
toilet articles and musical instru-
ments.
Jewelry Tax 5 Per Cent
The tax on sales of jewelry, real
or imitation, is 5 per cent, and is
payable by the vendor. The tax on
the sale of works of art (paintings,
statuary, art porcelains, and bronzes)
is reduced from 10 to 5 per cent.
This tax, payable by the vendor, ap-
plies except in the original sale by
the artist, or to an educational insti-
tion or public art museum, or a%sale
by recognized dealer in such arti-
cles to another such dealep for re-
sale.
When payable by the tnanufac-
turer or vendor, taxes must be in the
hands of the collector of internal rev
enue on or before the last day of the
month following the month in which
the sale was made.
| Following are forms for making
Ereturns and regulation relating to
taxes, which may be had on applica-
Ition to offices of collectors of inter
nal revenue; manufacturers excise
tax form 72S revised; Regulations
/ an revised; tax on works of art and
1ewelry, Form 728-A, revised; Regu-
lations, AZ, revised; tax on bever.
ages, Form 726, Regulations So, re.
4 vised.