The Hays free press. [volume] (Hays, Kan.) 1908-1924, 1922-01-05
INTERNAL REVENUE

IN ENLN-La ne ENOE
The following statement is issued
by the Collector of Internal Revenue.
H H. MOtter, Wichita, for the district
of Kansas:
In response to numerous INQUIRIES.
taxpayers are advised that certain
taxes, among them the so-eaIled
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repealed, effective January 1, 1922,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 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 i'm
posed 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freight and passengers is repealed,
effective January l, 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 spec
flied price.
Taxes imposed under Section 904
(which under the Revenue Act of
1918 included the taxes on wearing
apparel) 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 Sc a square yard ;
trunks on the amount in excess of $35
each; vaises, 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, icluding lamps
OF Ell hluuSy OIl LL4C GlAAAONAAAS III -~1N~00
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-
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
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 represents the price charged for
the article, and what portion repre-
sents the tax.
The taxes on sporting goods, (ten-
mis- rackets, fishing rods, baseball and
football uniforms, fishing rods, ETC.
are repealed, also the taxes on chew
ing gum, portable electric fans,
thermostatic containers, articles made
of fur, and toilet articles and musical
instruments.
The tax on sales OF Jewelry, real
or imitation, is per cent, and is pay
able by the vendor. The tax on the
sale Of works of art paintings, statu-
airy, art porcelains, and bronzes) is
reduced from 10 to per cent. This
tax, payable by the vendor, applies
except in the original sale by the art
ist, or to an educational institution
or public art museum, or a sale by a
recognized dealer in such articles to
another such dealer for resale.
When payable by the manufacturer
or vender, 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.