The Daily Ardmoreite. [volume] (Ardmore, Okla.) 1893-current, 1922-01-03
lGENT EXPLAINS
TAX AFTERMATH
IuiSance Abolished Oh First
Of Year, But Some Pen
atty Remains, Says
Alexander.

The following statement is issued
y the collector of internal revenue,
eel c. Alexander, district Of Okla
oma:
In response to numerous inquiries,
ixpayers are advised that certain
lxes, among them the so-called 'nui-
,nce" and luxury taxes, are re-
called, effective January l, 1922, by
le Revenue Act of 1921.
Patrons of soda-water fountains,
e cream parlors and similar places
business no longer are required
, pay the tax OF cent for each lc
.nts or fraction thereof ON the
mount expended for sodas, sundaes'
Dr. similar articles of food or drink.
he small boy may rejoice in the
act that an ice cream cone doesn't
)st an extra penny. The tax I'M
osed by the Revenue Act OF 1921 is
beverages ana the constituent
arts thereof' and is paid by the
ianufacturer
Tax on Clothing
The tax on the transportation oi
eight and passengers is repealed,
tfectlye January /, 1921, also the ta>
aid by,.he purchaser ON amounts PAID
" mehss -An92 women's wearing ap'
arcl (sho2s >oRts, caps, neckwear,
hirts. hose. etc), in excess OF
pecified price.
Taxes imposed under Section 9Oi
Ant nf
sIS included the taxes on wearing
pparel) are now confined to
er cent tax on the following articles
arpets. OH the amount in excess OF
450 a square yard; rugs, on the
mount in excess OF So square yard,
runks on the amount in excess OF
81 each valses, travelling bags, suit
asses. hat boxes used by travellers
nd fitted toilet cases, on the amount
n excess of sos each; purses, pocket
,ooks, shopping and hand bags, on
he amount in excess Of s. each; port
BILE lighting fixtures, including lamps
u all kinds. on the amount in eS-
,.ss of $40 each; fans, on the amount
u excess OF 81 each. These taxes
e included in the manufacturers
Use taxes, and are payable by the
nufacturer, producer or importer
.nd not by the purchaser, as required
y the Revenue Act of 1918. The
,tnufacturer may reimburse himself,
y agreement with the purchaser, by
.doling the selling price and tax in
operate and exact amounts, or by
tating to the purchaser in advance
f the sale, what portion OF the
luoted price represents the price
'harged for the article, and what
.ottion represents the tax.
Chewing Gum Is Cheaper
The tax on sporting gods. tten-
us racketr, fishing rods, baseball
nd football uniforms. etc. are re-
,raled. also the taxes on chewing
;im. portable electric fans. thermo-
tic containers, articles made Of fur,
,d toilet articles and musical instrr-
5 ,nts.
rho tax on sales Of jewelry. real or
uf'tatlon. is & per cent, and is pay.
de by the vendor. The tax on the
lo OF works OF art paintings,
flluary. art porcelains. and bronzes)
= reduced from 10 TO per cent.
his tax, payable by the vendor ap-
lies except in the original sale boy
he artist, or to an educational insti'
ution or public art museum, or q
1le by q recognized dealer IN such
.rticles TO another such dealer for
csalc.
Must Pay-Up Anyway
When payable by the manufacturer
vendor, taxes must be IN the
nnds OF tho collector OF Internal re-
cnue on or before the last day OF
he month following the month in
vh',h the sale was made.
Following are forms for making re-
irns and regulations relating "a
axes. which may be had on appli
alton 10 offices OF collectors " In
ernal revenue. manufacturers OK
css tax. Form 52s. revised. Beguia
tons a.. revised. tax on works OF arr
.nd jewelry, Form 79SA. revised
Regulations 4S. revised: tax OF
averages. Form 72s. revised. Besu
stions 81, revised