Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1922-01-02
TRANSPORTATION
AND SODA FOUNT.
TAXES Are ENDED
Revenue Collector Hands Out
Good News To People On
Federal Excuses

ATLANTA, Jan. 2.-The follow
ing statement is issued by Collector
of Internal Revenue J. 7. Rose, dis
trict of Georgia:
In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called
nuisance" and luxury taxes, are
repealed effective January l, 1922,
BY the revenue act of 1921.
Patrons Of soda-water fountains,
ce cream parlors and similar places
Of business" no logger ore required
TO pay the SaX of cent for each 10
,ents or fraction thereof on the
amount expended for sodas, sundaes,
or similar articles of food or
drink" The small boy may rejoice
!. in the fact that an ice-eream cone
doesn't cost an extra penny. The
tax imposed ny the revcNue act of
1921 is on "5everag IS and the consti-
tuent parts thencoi' and is paid by
the manufacturer.
The tax on the transportation of
freight and passengers is repealed,
effective January | 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
specified price.
Per Cent Tax
Taxes imposed under Section 904
(Which under the revenue act of 1918
included the taxes on wearing ap-
parel) are now confined to 5 per
cent tax on the following articles:
Carpets, on the amount in excess of
$3.50 square yard; runs, on the
amount in excess of So square
yard; trunks on the amount in ex-
cess of $35 each; valiscs, travelling
bags, suit cases, hat boxes used by
travellers aud fitted toilet cases Oh.
the amount in excess of $25 each;
purses, pocketboooks, shopping and
hand bags, on the amount in excess
of SIS 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 man.
ufacturers' excise taxes, and are
payable by the manufacturer, pro
Queer or importer and not by the
purchaser, as required by the rev
enue act of 1918. The. manufacturer
may reimburse himself, by agree
the selling price and tax in separate
ment with the purchaser, by quoting
and exact amounts, or by stating to
the purchaser in advance of the sale,
what portion of the quoted price rep
resents the price charged for the arti-
Gle, and what portion represents the
tax
The taxes on sporting goods (ten-
mis- rackets, fishing rods, baseball and
football uniforms, etc.) are repealed; !;
also the taxes on chewing gum, por-
table electric fans, thermostatic con-
taincrs. articles made of fur, and
toilet articles and musical instru-
ments.
Jewolry Tax S Per Cent
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 reduced from 10 to 5 per cent.
This tax, payable by the vendor, ap-
plies except in. the original sale by
the artist, or to an educational insti-
tion or public art museum, or a sale
by recognized dealer in such arti-
cles to another such dealer for re-
sale.
When payable by the manufac-
turer or vendor, taxes must be in the
hands of the collector Of internal rev.
enue on or before the last day of the
month following the month in which
the sale was made.
Following. are forms for making
returns and regulation relating to
taxes, which may be had on applica-
ton to offices of collectors of inter-
nal revenue; manufacturers excise
tax form 728 revised; Regulations
AZ revised; tax on works of art and
jewelry, Form 72s-A, revised; Regu.
lations, 48, revised; tax on bever.
ages, Form 726, Regulations So, re.
yised