The Waterbury Democrat., 1941-10-04
Public Now Realizing
 Extent of Tax Program
Variety of Assessments Affecting Consumers Prina cipaIy Confusing to Many; Gaming Devices Taxed

Nothing is certain except death and taxes" And Waterburians gen. orally are becoming increasingly aware of the one abroad, and of the other at home in this war-rid- den age.
 It is safe to say that most Water burianS are not yet fully aware of the extent to which the recent ad- vance in federal taxes will inevit- ably affect their own lives, but both retailers and consumers are grad ually coming to realize that the re- cent legislation of Congress is ex- tremely far-reaching in scope.
 Most people have been pretty well aware of the larger and more strik- ing changes effected by the Revenue Act of 1941, tn greatly increased amounts expected to reach the U. s. Treasury by means of the new in- come taxes, excess profits taxes, and the manufacturers excise taxes and accr stock taxes about which so much has been said.
 e It is, however, the countless smaller amounts accruing to the federal government from the inc numerable other taxes established by Congress which are bound to pinch a much greater number Of people.
 Variety Of Taxes
 For example, taxes have now been levied or increased on club dues, on automobiles, trucks, and busses and parts thereof, on radio receiving sets, on phonographs, photograph records, and musical instruments, on refrigerators, refrigerating appara- tus, and airconditioners, on matches, on certain telephone, radio tele- phone, cable, telegraph messages, leased wires, teletypewriters, wire services of all kinds, sporting goods, luggage, electric, gas, and oil appli- ances, photographic apparatus, elec- trio signs, business and store mach ines, rubber articles, washing mach ines, optical equipment, electric light bulbs and tubes, on operated amusement and gaming devices.
 These taxes are not all Of the same kind, nor are they collected in the same way, but mreely to list them shows that everyone will be affected in some way by several of them.
 According to the act, the govern ment will henceforth collect a tax of II per cent on the total dues or membership fees paid to any social, athletic or sporting club, If the dues and fees of an active resident menl- Der exceed $lo a year, and a similar tax is placed on initiation fees if an individual members exceed the same amount.
 Revenue officers have been in- structed to exclude from the above category clubs such as fraternal or ganizations, whose predominant purpose is not social, but in which social activities are only incidental.
 Sale Taxes
 Manufacturers will from now on have to pay 10 per cent tax of the sale price on radio receiving sets including car radios, combination radio and photograph sets, anc photographs, as well as for the component parts, and 10 per cent tax on photograph records and mu- sical instruments. A 10 per cent tax of the sale price of all types of re- frigerating and air-conditioning ap- paratus also applies to manufactur- CTS.
 Any telephone message originating in this country, for which the charge exceeds 24 cents will be sub ject to a tax of cents or more, and on telegraph, cable and radio messages the tax will be a fiat 10 per cent of the charge. Taxes of 10 per cent will also have to be paid for use of leased wires, teletype- writers and so on.
 The following articles. which have not previously been subject to tax will henceforth be included in the manufacturers excise category: a great variety of sporting goods, at 10 per cent; luggage, at 10 per cent; electric, gas and oil appliances, 10 per cent; photographic apparatus, 10 per cent; electric signs, 10 per cent; business machines, 10 per cent; rubber articles, 10 per cent; optical equipment, 10 per cent; elec- tric light bulbs, s per cent.
 Gaming Devices
 One of the taxes which will have the most far-reaching effects, con- sidering the popularity of slot