Five Mile Beach weekly journal., 1922-01-06
TAX ON RAILROAD TICKETS,
FREIGHT BILLS, ETC.. GO
OFF JANUARY IST

The government makes the follow
ing announcement:
"In 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repealed, effective January 1, 1922, by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 10 cents
or fraction thereof on the amount ex-
pended for sodas, sundaes, sor 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 Rev
enue Act of 1921 is on Beverages and
the constituent parts thereof" and is
paid by the manufacturer.
The tax on the transportation of
freight and passengers is repealed, eff
fective January 1, 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 a speci-
fed price.
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; rugs, on the amount in
excess of $500 a square yard; trunks,
each; v~alises, travelling bags, suit
cases, hat boxes used by travellers and
fitted toilet cases, on the amount in
excess of $500 each; purses, pocket
books, shopping and hand bags, on the
amount in excess of $500 each; port
able lighting fixtures, including lamps
of all kinds, on the amount in excess
of $1,000 each; fans, on the amount in
excess of $1.00 each. These taxes are
included in the manufacturers excise
taxes and are payable by the manu-
facturer, producer or importer and not
by the purchaser, as required by the
Revenue Act of 1918. The manufac-
turer may reimburse himself, by agree
ment with the purchaser by quoting
the selling price and tax in separate
and exact amounts, or by stating to
the purchaser in advance of the sale,
what portion of the quoted price rep
resents the price charged for the ar
ticle, and what portion represents the
tax.
The taxes on sporting goods (tennis
rackets, fishing rods, base ball and
foot ball uniforms etc. are repealed,
also the taxes on chewing gum, por-
table electric fans, thermostatic con-
tanners, articles made of fur, and toilet
articles and musical instruments.
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 (painting, statuary, art
, p~orcelains and bronzes) is reduced
from 10 to 5 per cent. This tax, pay
| able by the vendor, applies except il
1.-The original sale by the artist. or to az
educational institution or public ar
museum, or a sale by the recognized
dealer in such articles to another sucf
dealer for resale.
When payable by the manufacturer
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 re-
turns and regulations relating to
taxes, which may be had on applica-
ton to offices of collectors of internal
revenue: Manufacturers excise tax
Form 72S revised, Regulation AZ, re-
vised; tax on works of art and jew
elry, Form 72SA, revised, Regulations
4S, revised; tax on works beverages,
Form 726, revised, Regulations So, re-
vised."