Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1922-01-04
Statement of Internal Revenue
Collector Concerning Fed
eral Taxes.
eral Taxes.

The following statement is issued
by the Acting Collector of Internal
Revenue W. R. Bradley, District OF
South Carolina:
In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called
nuisance" and "luxury' taxes, are
repealed effective January L, 1922,
by the Revenue Act cf 1921.
Patrons of soda-water fountains,
ice cream parlors and "similar places
of business" no longer are required
to pay the tax of per cent sor each
10 cents of 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 s'bev-
erages 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freight and passengers is repealed,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 l, 1922, also the
tax paid by the purchaser on amounts
paid for mems and womens' apparel
(shoes, hats, caps, neckwear, shirts,
hose, etc.) in excess of a specified
rrlce.
Taxes imposed under Section 9O4
(Which under the Revenue Act OF
1913 included the taxes on wearing
apparel) are now confined to 5 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 $35 each; valises,
travelling bags, suit cases, hat boxes
used by travellers and fitted toilet
cases, on the amount in excess of S25
each; purses, pocketbooks, shopping
and hand bags ON the amount in ex-
cess of SIS each; portable lighting fix
lures, including lamps of all kinds,
on the amount in excess of $40 each;
fans, on the amount of 81 each.
These taxes are included in the man.
ufacturer's excise taxes, and are 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 reim-
burse himself, by agreement with the
purchaser, by quoting the selling
price and tax in separate and exact
amounts, or by stating to the pur-
chaser in advance of the sale, what
portion of the quoted price repre-
sents the price charged for the arti-
Gle, and what portion represents the
tax.
The taxes on sporting goods, (ten-
mis- rackets, fishing rods, baseball and
foot ball uniforms, fishing rods, etc.,
are repealed also the taxes on chew
ing gum, portable electric fans, ther-
mostatic containers, articles made Of
fur, and toilet articles and musical
instruments.
The tax on sales of jewelry, real
or Initiation, is per cent, and IS
payable by the vendor. The tax on
the sale of works of art paintings,
statuary, art porcelaLns and bronz-
es) 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-
tute or public art museum, or a sale
by recognized dealer in such arti-
cles to another such dealer for re-
sale.
When payable by the manufactur-
er 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
returns and regulations relating to
taxes, which may be had on applica-
ton to Offices of collectors of inter-
nal revenue; manufacturers excise
tax form 72S revised, Regulations At,
revised; tax on works Of art and jew
elry, Form 72S A, revised, Regula-
tions 4S, revised; tax on beverages,
form 726, revised, Regulations SO,
revised.
Gov. Cooper For Good Roads
in South Carolina.