White Bluffs spokesman. [volume] (White Bluffs, Wash.) 1907-1938, 1932-06-16
New Federal
Taxes Listed
BY Officials
TELEPHONE CALLS, TELEGRAMs,
ELECTRICITY, BREWERS
MALT INCLUDED

washington ana Alaska, Cle revenue
act of 1882, which was approved by
the President on June 6, 1882, imposes
various new stamp taxes. Briefly these
new taxes are as follows:
a. Issues of bonds or capital stock,
10 cents per 500 par value. When
the shares or certificates are issued
without par or face value, and the
actual value is less than $500, the tax
shall be cents for each $40 OF &C
tual value documentary stamps to
be used)
b. Stock transfers, 4 cents per 500
par value or cents per share, no par
In case the selling price, if any, is
$40 or more per share, the above rate
shall be cents instead of cents
(Stock transfer stamps to be uSed)
c. Bond transfers, cents per $500
par value. documentary stamps to
be used)
d. Sales of produce for future de-
livery 5 cents per 500 value of con-
tract. Culture delivery stamps to be
usedO
e. Real estate conveyances, so cents
if the value of the property conveyed
exceeds $500 but does not exceed $500;
and SO cents on each additional $500
or fractional part thereof. Documen-
tary stamps to be used0
The new revenue law imposes tax
of per cent of the amount paid after
June goth for electrical energy fur
nished after that date, the tax to be
collected by the person furnishing the
electrical energy from the person pay
ing for the same.
No tax shall be imposed however,
upon any payment received for cleo
trical energy furnished to the United
States or any state or territory, or
political subdivision thereof. For ex-
ample if one municipality sells to an
other municipality there would be no
tax to collect on the amount paid by
the vendee municipality. However,
when the vendee municipality furnishes
the same electrical energy to it's pa
irons it must collect the tax and re-
turn it to the collector of internal
revenue.
No tax will be due on delinquent
accounts for electrical energy fur
nished prior to June 21st, no matter
when the collection is made.
Each person receiving tax must make
return and pay over the tax to the
collector of internal revenue during
the month following that in which the
collection is made. Forms and regula-
lions will be furnished by the collector
of internal revenue upon application,
as soon as same are received from the
commissioner of internal revenue.
Every person furnishing electrical
energy should make immediate request
to the collector of internal revenue
for form upon which to return the
tax for the last ten days of June, which
tax should be returned to the collector
during the month of July.
The new revenue law requires every
one who conducts a soda fountain, ice
cream parlor, or similar place of bust
ness, or who manufactures and sells
soft drinks, fruit juices carbonated wa
tiers, natural or artificial mineral wa
tiers, table waters, carbonic acid gas,
fountain syrups, etc., to procure from
the collector of internal revenue and
keep posted a certificate of registry.
There is tax imposed at different
rates on the manufacture and sale of
these different products, the tax being
effective on June 21st. Taxpayers
should Immediately request certificates
of registry and forms upon which to
return the tax for the last ten days
of June.
Manufacturers, producers, or i'm
porters of brewers wort shall pay a
tax of Is cents gallon. Liquid malt
containing less than Is per centum
of solids by weight shall be taxable
as brewers wort. Liquid malt malt
syrup, malt extract ETC., is taxable at
3 cents a pound. Grape concentrate,
evaporated grape juice and grape syr-
up, other than finished or fountain
syrup and containing more than 35 per
cent sugar by weight, 20 cents gallon.
Returns for this tax must be made
the same as for tax on soft drinks,
but no certificate of registry is re-
qllired.
A tax will also be imposed on each
telegraph, telephone, cable, or radio
dispatch, message, or conversation,
which originates on or after June 81,
at the following rates:
Telephone conversations for which
the charge is SO cents or more and
less than $l0O, 10 cents for which
the charge is $1.00 or more and less