The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1922-01-07
SEVERAL WAR TAXES
END WITH YEAR 1921

The following statement Is issued
by Collector of Internal Revenue Lou
Is A. Spellier:
In response to numerous inquiries,
taxpayers are advised that certain
taxes. among them the so-called
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repealed, effective January 1, 1922,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,
"or similar articles Of food or drink"
The small boy may repoice 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 "bev-
erages and the constituent parts
thereof" and is paid by the manu-
facturer.
The tar on the transportation of
freight and passengers is repealed,
effective January 1, 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 speci-
fed price.
Taxes imposed under Section 904
(which under the Revenue Act Of
1913 included the taxes on wearing
apparel) are now confined to 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 $6 a square yard;
trunks on the amount in excess Of $35
each; valises, travelling bags, suit cas-
es, hat boxes used by travellers and
fitted toilet cases, on the amount In
excess OF $500 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 the
amount In excess of 81 each. These
taxes are included in the manufac-
turer's excise taxes. and are payable
by the manufacturer, producer or i'm
porter, and not by the purchaser. as
required by the Revenue Act of 1918.
The manufacturer may reimburse
himself, by agreement with the pur-
chaser, by quoting the selling price
and tax In separate and exact
amounts, or by stating to the pur-
chaser In advance of the sale, what
portion of the quoted price represents
the price charged for the article, and
what portion represents 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are repealed, also the taxes on chew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. ther-
mostatic 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 payable
by the vendor. The tax on the sale
of works of art (paintings, statuary
art porcelains, and bronzes) is re-
duced from 10 to per cent. This
tax. payable by the vendor applies ex-
cept in the original sale by the ar
tist, or to an educational Institution
or public art museum, or sale by
recognized dealer in such articles to
another such dealer 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 laet da. of the emonth
following the month in which the sale
was made.
Following are forms for making
returns and regulations relating to
taxes which may be had on applica-
ton to Offices of collectors of internal
revenue; manufacturer excise tax
Form 72S revised, Regulations At,
revised; tax on works of art and jew
elry. Form 72SA, revised, Regulations
4S, revised; tax on beverages. Form