Evening star., 1936-10-04
Continued From First Page.)

tContlnued from F1ret Hage.D
ing the ratio between total sales
billed and total taxes paid or accrued
during 1885. The figures for the
various concerns within each industry
were then averaged, giving a figure
for the industry as whole.
In this way it was found that 4.s4
per cent of the manufacturers cost
of producing cotton textiles is trace
able to taxes on the industry, exclu-
sive of the processing tax. More than
cents Of every dollar that the manu-
facturers of rubber goods receive for
their product is paid out in taxes. The
manufacturers Of electrical appliances
must add AZ cents on the dollar to
cover taxes on their business. Shoe
manufacturers must add per cent.
As the goods pass through the whole
saler he must add 135 cents on the
dollar to cover the taxes on his busi-
ness. The mercantile store must mark
up goods about Its per cent to cover
taxes on the business. The grocery
store must include a nark-up of 1.80
per cent for the same purpose.
Transportation taxes must be figured
on all articles. AS these taxes are
practically the same whether transport
is by railroad or truck, they have been
figured on the basis of railroad trans
port According to the Interstate
Commerce Commission. per cent Of
every charge levied by class A railroads
in 1885 for passenger or freight traffic
went for taxes to various governmental
units.
A man who lives in a rented house
does not, of course. pay directly any
property taxes on the house. But If
he believes that he does not pay any
indirectly he is fooling no one but
himself.
According to the Guarantee Trust
Co. a private Nation wide survey made
in January, 1896. showed that PAT
per cent Of the rental payments In
that month went for taxes and insur-
ance.
The Bateman and Green families
own automobiles. They paid property
taxes on their cars. drivers license fees
and registration fees. There is an ex-
else tax Of 2A cents per pound on new
tires and cents per pound on new
tubes, in addition to the taxes on the
manufacture of the tires and tubes.
There is also a 2 per cent Federal ex-
else tax on parts in addition to the
manufacturing tax.
Gasoline Taxes More Oneroas.
The taxes on gasoline are, however,
more onerous than all of these other
taxes put together.
In the District of Columbia, as In
Rhode Island, there is 2-cent State
tax and q 1-cent Federal tax. In ad-
dition to this, the producing and dis
tributing companies incur taxes
amounting to Is cents per gallon.
This 13 cent-per-gallon figure is bit
too high, for the taxes applicable to q
barrel Of crude have been apportioned
to the gasoline and oil derived to the
exclusion Of other derivatives. For this
reason no producing or, distributing
taxes are shown in the study against
any petroleum products other than gas
or oil. The 4.3 cents per gallon tax
figure is considerably lower, however,
than the average excise and sales tax
Of 5.29 cents per gallon for the coun-
try as whole.
Then there is also o Federal excise
tax of / cent per quart on oil. Pro-
duction and distribution accounts for
another IL cents per quart in taxes.
Tobacco is another very heavily
excised article. The Federal excise
tax amounts TO 6 cents on . package
Of cigarettes. "a cent on the ordinary
cigar. and 1.l2 cents per OUNCE On
manufactured tobacco. IA zach a