Every evening, Wilmington daily commercial. (Wilmington, Del.) 1878-1928, 1922-01-14
many FEDERAL TAXES
HAVE Been REMOVED
Small Boy No Longer Required
to Pay Extra Penny for Ice
Cream Cone.

The following statement Is issued by
tho Collector OF Internal Revenue, Fl.
T. Graham Of tho District Of Delaware.
In response to numerous inquiries,
taxpayers are advised that certain
taxes. among them the so-callcd "nuis-
ance' and luxury" taxes. arc repealed.
effective January !. 1922, by tho Rev.
enue Act OF 1921.
Patrons OF soda-w fountains.
Ice cream parlors and similar places
OF business" no longer are required 10
pay the tax OF cent for each 10 cents
or fraction thereof on the amount ex-
pended for sodas, sundaes, "or Similar
articles OF food or drink" The small
boy may rejoice In tho 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 constituent parts thereof" and is
paid by the manufacturer.
"The tax on the transportation OF
freight and passengers Is repealed.
effective January !. 1922. also the tax
paid by the purchaser on amounts
paid for mems and womcn's wearing
apparel tshoes. hats, caps. neckwear,
shirts, hose. ec.) In excess OF speci-
fed price.
Taxes imposed under Section 904
(Which under the Revenue Act of
1918 included the taxes on wearing
appareD are now confined to per
cent tax on the following articles: car
pets, on the amount In excess of $3.50
a square yard: rugs, on the amount in
excess Of $500 n square yard; trunks
on the amount In excess of s35 each
valises, travelling bags, suit cases, hat
boxes used by travellers and fitted
toilet cases, on the amount In excess
Of S25 each purses, pockethooks
shopping and hand bags. on the
amount in excess of So each; portable
lighting fixtures, Including lamps OF
all kinds. on the amount in excess of
$40 each: fans. on the amount In ex-
cess OF 81 each. These taxes are in
cluded 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 manu-
facturer may reimburse himself. by
agreement with the purchaser. by quot.
ing the selling price and tax in separ-
ate and exact amounts. or by stating
to 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, Uen-
mis- rackets, fishing rods. baseball anC
4 football uniforms, etc.) are repealed
also the taxes on chewing gum, pQrta.
bic electric fans, thermostatic contain.
ers. articles made of fur, and toilet ar.
ticles and musical instruments.
The tax on sales OF jewelry. real o,
imitation Is s per cent. and is payabl,
by the vendor. The tax on the sale o,
works of art paintings. statuary, arr
porcelsins, and bronzes) Is reduced
from 10 to 5 per cent. This tax, paya-
BILE by the vendor. applies except IN
the original sale by the artist, or TO ar
educational institution or public arr
museum. or a sale by recognized
dealer in such articles TO another such
dealer for vsale.
When payable by the manufacturer
or vendor. taxes must be in the hand.
of the Collector of Internal Revenue
on or before the last day OF the month
| following the month in which tn,
sale was made.
Following are forms for maxim,
returns and regulations relating L
taxes, which may be had on applica
ton to offices of collectors of interna
revenue; manufacturers excise Ia,
Form 72s revised. Regulations AZ. re
vised; tax on works of art and Jewlery
Form 72sA. revised. Regulations IS
revised; tax on beverages, Form 726
revised, Regulations 81 revised.