Webster City freeman. [volume] (Webster City, Hamilton County, Iowa) 1884-1946, 1922-01-02
January tends
SMALL TAXES
Soda Water and Ice Cream
Taxes Repealed Effec-
:" tive on That
Date.
FREIGHT TAX, TOO.
Passenger Fare Tax and.
Taxes on Wearing Ap-
parel Cut.

Lars e. Bladine, formerly of thi,
city, now collector of internal revenue
for the district of Iowa, from his offic,
in Dubuque has issued the following
statement as to taxes repealed Jan. l
In response to numerous inquiries
taxpayers are advised that certain tax
es, among them the socalled nuisance
and luxury" taxes, are repealed, effec
tive Jan. I, 1922.
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 OF
fraction thereof on the amount expend.
ed for sOdas, sundaes or similar articles
Of food OF 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 manu-
facturer
Freight and Passenger Tax.
The tax OH the transportation OF
freight and passenger is repealed, ef-
fective Jan. 1, 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 specified price.
Wearing Apparel.
Taxes imposed under section 9O4
(Which under the revenue act Of 1918
included the taxes on wearing apparel)
are now confined to 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
So . square yard; trunks on the
amount in excess of $s5 each; vaiises,
travelling bags, suit cases. hat boxes
used by travellers and fitted toilet cas-
es. on the amount in excess Of $oj
each; purses, pocketbooks. shopping
and hand bags, on the amount in ex.
cess Of s. each: portable lighting fix.
lures, including lamps Of all kinds, on
the amount In excess of $40 each; fans,
on the amount in excess OF S1 each.
These taxes are included in the manu-
facturers' excise taxes, and are payable
by the manufacturer. producer or i'm
porter, and not by the purchaser. as re-
0uiretl BY the revenue act OF 1918. The
manufacturers may reimburse himself.
l,y agreement with the purchaser. by
quoting the selling price and tax in
separate and exact amounts. or by stat
ing to the purchaser in advance of the
sale. what portion Of the quoted price
represents the price charged for the ar
ticie, and what portion represents the
tax.
Other Taxes.
The taxes on sporting good (tennis
rackets. fishing rods, baseball and foot
ball uniforms, etc. are repealed. also
the taxes on chewing gum. portable
electric fans, thermostatic containers.
articles made Of fur and toilet articles
and musical instruments.
The tax on sales Of icwelry, real or
imitation, is 5 per cent. and is payable
by the vendor The tax on the sale OF
works of art (paintings. statuary. art
porcelains and bronzes) is reduced
from 10 to ) per cent. This tax. pay
able by the vendor, applies except In
the original sale by the artist. or to an
educational institution or public art
museum, or sale by recognized deal
or in such articles to another such deal
er 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 fol-
lowing the month in which the sale
x,.o, p,o<1n