The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1922-01-06
NUISANCE TAXES
THING Of PAST
Effective Jan. l, 1922,
Shoppers Relieved of
Many Inconviences

eel When business opened up Tuesday
v morning after the New Years holi-
S day, purchases found that many OF
0 the so-called nuisance taxes were a
{ thing of the past.
|. Patrons of soda-water fountains, ice
cream parlors and similar places of
business" no longer are required to
pay the tax of one cent for each ten
cents or fraction thereof on the
amount expended for sodas, sundaes.
''or 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 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freight and passengers is repealed, eff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 l, 1922, also the tax
paid by the purchaser on amounts paid
for mems and women's wearing ap-
oarel Shoes, hats, caps, neckwear.
shirts. hose, etc. in excess of speci-
led price.
Some Still Left.
Taxes imposed under Section oO4 ;
which under the revenue act of 1918 /,
icluded the taxes on wearing ap- :
areD are now confined to a five per =
ent tax on the following articles: i,
arpets, on the amount in excess of
$50 a square yard; rugs, on the q
mount in excess of 5000 a square :
'rd; trunks, on the amount in ex- .,
IS OF $3S. 90 each; valises, travelling :,
gs, suit cases, hat boxes used by n
avelers and fitted toilet cases, on 6;
e amount in excess of $25. 90 each; =,
rses, pocketbooks, shopping and e.
nd bags, on the amount in excess of =,
w each; portable lighting fixtures. A
Guiding lamps of all kinds, on the g.
lount in excess of SIC. 100 each; fans. II
the amount in excess of 81 90 each. g,
ese taxes are included in the manu- =,
:turers' excise taxes, and are paw .,
e by the manufacturer, producer or -
porter, and not by the purchaser. an
required by the revenue act of 80
3. The manufacturer NAV reim- -
sc himself, by agreement with the
chaser, by quoting the selling price of
tax in separate and exact amounts. -,
by stating to the purchaser in adj .,
ice of the sale, what portion of the ~
tied price represents the price re
rged for the article, and what por- ~;
represents the. tax. o.
he taxes on sporting goods, (Ten- 81,
raskets, fishing rods, baseball and =.
toail uniforms, etc. are repealed. IN,
the taxes on chewing gum, port nm
electric fans, thermostatic con- Of,
ers, articles made of fur, and toilet
cles and musical instruments.
Jewelry Tax Remains.
he tax on sales of jewelry, real or
alton, is five per cent and is pay
by the vendor. The tax on the pc
of~worhs of art paintings, statu- ha
art porcelains, and bronzes) is ''e
ced from ten to five per cent eS'
tax, payable by the vendor, ap- on
except in the original sale by the ms
I, or to an educational institution an'
ublic art museum, or a sale by
gnized dealer in such articles to roc
her such dealer for resale. hea
hen payable by the manufacturer onl
,ndor, taxes must be in the hands egg
e collector of Internal revenue on aw;
efore the last day of the month -
wing the month in which the sale
made.