Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1922-01-03
REVENUE ACT
HDISCUSSED
Collector Gunder Olson De-
scribes Some Effects of
New Law.

me Following statement is the fifth
~ lno series issued b. Collector Of
Iutefnal Revenue. Gunder Olson. dis-
trlct of North Dakota:
IN response to numerous inquiries,
aSpayers are advised that certain
e among them the so-called
nuisance and luxury taxes, are
rePealeu; 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 %reuuired to,
pay the tax of l cent for each 10
cents or fraction thereof on the
amount expended for sodas, sundacs,
or similar articles of food or drink
me 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 10 paid by the manu-
f%acturer. N
The tax on, the transportation Of
freight and passengers is repealed, eff
fcctive January 1, 1922, also the tax
paid by the purchaser on amounts
paid for mems and women's wearing
apparel (shoe.. hats, caps, neckwear.
shirts, hose, etc.) in excess OF a speci-
fled price. "
Taxes imposed under Section 904
(Which Under the Revenue Act OF
1915 included the taxes OF wearing
apparel) are now confined to a 5 per
rent tax on the following articles:
carpets, on the amount in excess Of
$3.50 a. square yard: rugs, on the
amount in excess Of IS a square yard;
trunks on the amount in excess Of
s35 each; valises. travelling bags. suit
cases, hat boxes used by travellers and
fitted toilet cases, on the mount in
excess OF s25 each: purses, pocket
books, shopping and hand bags, on the
amount in excess Of IS each; portable
lighting fixtures, including lamps Of
all kinds, on the amount in excess Of
$40 each; fans, on tho amount In ex-
cess Of 81 each. These taxes are In
cluded in the manufacturers excise
taxes, and are payable by the manu-
f%acturer. producer or importer. and
not by the purchaser. as required oy
the Revenue Act of 1918. The manu-
.facturer may reimburse himself, by
agreement with the purchaser. oy
quoting the selling price and tax n
scnarate and exact amounts, Or BY
stating to the purchaser In advance
Of the sale, what portion Of the quoted
price represents the price charged 1or
the article, and what portion repre-
sents the tax.
sporting Goods Taxes Repealed
Tho 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, ther'
mostatic containers. articles made o.
fur, and toilet articles and musical il
s%trurnents.
The tax on sales OF jewelry, rea
or imitation, is S per cent. and Is pay
able nv the vendor. h tax on tn
sale OF works of art paintings. statu
ary. art porcelains, and bronzes) !:
reduced from 10 to s per cent. Thi
tax. payable by the vendor. applies ex
cent in the original sale by the artist
| Or to an educational institution o.
| public art museum, o ra sale by I
recognized dealer in such articles t.
another such dealer for resale.
Then payable by the manufacture
| or vendor taxes must be In the hand
| Of the collector OF internal revenue Of
| or before the last day Of the montl
following the month in which the
was made. ''
Following are forms for making re-
turns and regulations relating to take
which may be had on application t.
| offices Of collectors of internal reve
! nue.; manufacturers excise tax form
728, revised, Regulations A.. revised
tax on works Of art and jewoiry, form
1884, revised; Regulations 48, rev1s
cd: tax on beverages. form 726, re
yised, Regulation 81, revised"