The Devils Lake world. (Devils Lake, N.D.) 1920-1982, 1922-01-04
NUISANCE TAXES
ARE REPEALED
OLD MAN PUBLIC is RELIEVED
OF MANY WAR TAXES
FOR 1922.

In response to numerous inquiries,
taxpayers are advised that taxes,
among them the so-called nuisance"
and "uxury" taxes, are repealed, eff
fective 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 l cent for each 10c
or fraction thereof on the amount ex-
pended for sodas, sundaes, cor similar
articles of food OF drink" The small
boy may rejoice in the fact that an
ice-cream cone dosen't cost an extra
penny. The tax imposed by the Re-
venue Act of 1921 is on beverages
and the Constituent parts thereof"
and is paid by the manufacturer.
The tax on the transportation of
freight and passenger is repealed,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-
fled price.
Taxes imposed under Section 9O4
! (Which under the Revenue Act of 1918
included the taxes on wearing ap-
parel) are now confined to a per
cent tax on the following articles:
carpets, on the amount in excess of
$3.50 square yard; rugs, on the
amount in excess of So square yard;
trunks ON the omount excess of $35
each; valises, travelling bags, suit
cases hat boxes used by travellers and
fitted toilet cases, on the amount in
excess of $25 each; purses pocket
books, shopping and hand bags, on the
amount of excess Of SIS each; port:
able 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 manufacturers excise
taxes, and are payable by the man
ufacturer, producer or importer, and
not by the purchaser, as required by
the Revenue Of 1918. The manu-
facturer may reimburse himself, by
agreement with the purchaser, by
quoting the selling price and tax in
separate and exact amounts, or by
stating to the purchaser in advance of
the sale, what portion of the quoted
price represents the price charged
for the article, and what portion re-
presents the tax.
The taxes on sporting goods, (ten-
mis- rackets, fishing roads, baseball
and football uniforms, fishing roads,
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 are repealed, also the taxes on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 jewelry, 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 porcelians, and bronzes)
is reduced from 10 to per cent. This
tax, payable by the vendor, applies
except in the original sale by the
artist, or to an educational institu-
tion or. public art museum, or sale
by a recognized dealer in such articles
to another such dealer for resale.
Then payable by the manufacturer
OF vendor, taxes must be in the hands
of the collector of internal revenue
on or before the last day of the
month following the month in which
the sale was made.
Following are forms for making re-
turns and regulations relating to
taxes, which may be had on applica-
tion to offices of collectors of inter-
nal revenue; manufacturers excise
tax form 728, revised, regulations
At, revised; tax on works of art and
jewerly, Form 728 A, revised re-
gulations 48, revised; tax on bever-
ages, Form 726, revised, regulations
So, revised.