The Alaska daily empire., 1922-07-13
FORMS TO MAKE SPECIAL TAXES
 RETURNS READY
Returns, Due Under Act of 1921, Must Be Made This
 Month, Says Collector.

T VI lIlo lOi hLh6 lNAui hS VI oPc cial taxes, due under the Revenue Act of 1921, during the month of July. now are available at the office of Collector of Internal Revenue, Ia coma, Wash, and the following branch offices: Seattle, Wash, and Spo- kane, Wash, according to a statement by Burns Poe Collector of Internal Revenue, at Tacoma.
 To avoid penalty return and pay ment of the tax must be made on or before July 31, 1922.
 Return of the capital stock tax of domestic corporations must be made on Form 707; foreign corporations 7OS Form II is used for making return of the miscellaneous occupa- tional and the tobacco manufactur- CTS special tax. Regulations GA, gov erning the collection of the capital stock law, Regulations 59 governing the collection of the miscellaneous occupational taxes and regulations 8 governing the collection of the to- bacco manufacturers special tax also may be obtained upon request of the office of the collector of internal revenue and branch offices.
 Corporation Tax Proviso
 The revenue act provides that every domestic corporation shall pay annually a special excise tax with respect to carrying on or doing busi- ness equivalent to $1 for each $1000 of so much of the fair average value of it's capital stock for the preceding year ending June 30, as in excess of 5000. In estimating the value of the capital stock, the surplus and undi- vided profits shall be included.
 Every foreign corporation shall pay annually special excise tax with respect to carrying or or doing business in the United States. equiv ,lent to $1 for each $1.000 of the lveragc amount of capital employed the transaction of it's business the United States, during the pre- ceding year ending June 30"
 The basis of the tax in the case )f domestic corporation is "carry- nS oH ol uOibS DuoihCoo III tut ,apacity of corporation or associa. ion Quoting from the Capital Stock Tax Regulations No. GA, "The words carrying on or doing business must oe given every ordinary and natural 'ignification. Business is very comprehensive term and embraces whatever occupies the time, attention ,f labor of men for the purposes of livelihood or profit. In other words business necessarily involves the idea ,f gain" Every domestic corporation must make return on Form 707. wen though the law may indicate hat it is exempt from the tax. The ,uestion of exemption is one for determination by the Commissioner f Internal Revenue.
 The basis of the tax in the case If a foreign corporation is Carrying )n or doing business in the United States" A foreign corporation is 'arrying on or doing business in the United States if it maintains an agent IT an office or warehouse in the DHlleu oIdIGS, Ol III any OtnCl way ,nters the United States for the pur poses of its business.
 Miscellaneous Taxes
 Following are the miscellaneous oc ,upational taxes: Brokers, $50; pawn brokers. 500; ship brokers. $50; GUS 'om house brokers. $50. Proprietors If theatcrs, museums and concert 1alls where a charge for admission s made, having a seating capacity of ,ot more than 25O, shall pay tax If $50; having seating capacity of nore than 250 and not exceeding 200, s1OO; having seating capacity exceeding 800 and not exceeding 800. s15O: having seating capacity of more than 800. $200.
 Circus proprictors are required to nay a tax of $l00; proprietors of bowling alleys and billiard rooms are .eauired to pay sl0 for each alley IT table: proprietors of shooting gal cries. $2O: proprietors of riding aca- 1emies. $10O.
 Persons carrying on the business