The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1922-01-04
NO MORE TARES ON DOPES
AFTER JANUARY FIRST

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 "nui-
sance" and luxury" taxes, are repeal
ed effective January /, 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 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 "be-
verages 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freight and passengers is repealed,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
apparel (shoes, hats, caps, neckwear,
shirts hose, etc.) in excess of speci-
fled price.
Taxes imposed under Section 9O4
(Which under the Revenue Act of
1918 included the taxes on wearing
appareD are now confined to a s 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 Sc square yard;
trunks 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 $25 each; purses, pocket
books, shopping and hand bags, on
the amount in excess Of SIS each; port
able 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 in the manufacturers excise
taxes, and are payable by the manu-
factutrer producer or importer, and
not the purchaser, as required by the
Revenue Act of 1918. The manufac-
turer may reimburse himself, by
agreement with the purchaser, by
quoting the selling price and tax in
separate and exact amounts, or by
stating to the purchaser in advance
VI viz ooiSJ "ll1e pol VI IIlC tluOI-
ed price represents the price charged
for the articles, and what portion rep
resents the tax.
The taxes on sporting goods, (ten-
nis rackets, fishing rods, baseball and
football uniforms, fishing rods, etc.
are repealed, also the taxes on chew
ing gum, portable electric fans, thcr-
mostatic containers, articles made of
fur, and toilet articles and musical in
struments.
The tax on sales of jewelry, real
or imitation is 5 per cent, and is pay
able by the vendor. The tax on the
sale of works of art paintings, statu-
ary, art porcclains, and bronzes) is
reduced from 10 to 5 per cent. This
tax, payable by the vendor, applies
except in the original sale by the ar
tist, or to an educational institution
or public art museum, or sale by
recognized dealer in such articles to
another such 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
returns and regulations relating to
taxes, which may be had on applica-
ton to Offices of collectors Of internal
revenue; manufacturers excise tax
form 728 revised, Regulations A., re-
vised; tax on works Of art and jewel
ry, Form 728 A, revised, Regulations
48, revised; tax on beverages, Form
72G, revised, Regulations So, revised"
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