The Western news. [volume] (Libby, Mont.) 1933-current, 1941-10-16
'0ffi(iid|
Explains New
Tax Measure
Many Changes That
Will Affect a Large
Number of People.

Number of People.
Lewis Penwell, collector of inter-
nal revenue for the District of Mon
tana, has called attention to GER
tain Federal excise and special tax
es, becoming effective October /,
l94l, which will Immediately affect
Montana taxpayers. These new or
increased levies were recently en-
acted by Congress in the Revenue
Act of 1941. Further publicity will
be given from time to time inform
ing the public of all other new taxes
and changes in old taxes which are
made effective by this act. Inquiries
relative to the new taxes, or re-
quests for return blanks, should be
addressed to the Collector of In
ternal Revenue, Helena, Mont.
Mr.. Penwell states that the fol-
lowing brief outline covers the tax
es that are of the most immediate
concern to taxpayers in this state:
Automobile Tires and Tubes
The new law increases rate of tax
on tires effective October /. l941,
from 2l2 cents to cents per pound;
and on inner tubes the tax is in
creased from Az cents per pound
to 8 cents per pound. All retail
dealers, jobbers, or wholesalers are
required to take an inventory of
stock on hand at the first moment
of October l. l94l, and pay the adj
ditional tax at the rate of 2l2 cents
per pound on tires, and Az cents
per pound on tubes. Requests for
blank forms on which to make the
returns should be addressed to the
Collector of Internal Revenue, Hell
ena, Mont
Admission Tax
The rate of admissions tax has
not been changed, but exemptions
have been entirely eliminated. Ef-l
fective October |, 194l, all admis-
sion charges will be subject to the
tax at the rate of cent per leach
10-cent unit, or fraction thereof, of
the admission charge, irrespective
of the amount paid for the admis-
sion. No exemptions will be al
lowed to educational, religious,
charitable or other types of organ
izations that were specifically ex-
empt Under the old law. The only
exceptions are admissions Of less
than 10 cents sold to children under
the age of twelve years, and free or
reduced admissions issued to MEM
bers of the naval or military forces
or CCC enrollees when in uniform
Dues Tax and Initiation Fees
All dues in excess of $40 are now
subject to the II per cent tax. The
old law provided for the rate of
III per cent to apply only to dues
| in excess of SIS.
Matches
The new law provides for con-
tinuation of manufacturers tax at
the rate of 5h per cent per 1000 on
fancy wooden matches having
stained, dyed or colored stick or
stem; and provides further for
new tax of 2 cents per 1000 on
matches made of paper or plain
wood. ALI wholesalers, jobbers, and
all retailers with warehouse stocks
are required to submit an inventory
of matches on hand as of October
/, l94l. as the tax applies to all
stocks of that kind as of October
lst, After the floor stocks are
properly taxed, the retail houses
will not be required to- pay further
tax as it will be taken care of by the
manufacturers.
Jcwclry
The new law provides for tax
at the rate of 10 per cent on the
retail selling price of all jewelry
on and after October /, l94l. This
tax applies to flat silver, sterling,
plate or hollow ware. to watches |
and clocks, and to articles deco
rated with gold or silver inlays |
such as fountain pens. 1t does not
apply to articles used for religious
purposes, surgical instruments, or
frames for spectacles.
Furs
On and after October |, lo4l. fur
garments or garments the chief /
component part of which is fur, are
oNCJ1>t W q tdA at lilb Idlb Oh III +
per cent of the retail selling price. /
Toilet Preparations
All toilet preparations, including
cosmetics, hair dyes, perfumes, or
any similar substance, with the ex-
ception of soap and tooth paste or
powders, are subject to tax at the
rate OF 10 per cent of the retail
selling price, on and after October
|, l94l There is no longer a man
ufacturers' excise tax on these prep
arations, as that was repealed ef- \
fective October 1st.
Bowling Alleys, and Billiards and
Pool Tables
Operators of bowling alleys, or
billiard and pool rooms, will be
taxed at the rate Of $40 per wear
for each bowling alley, billiard or
pool table, effective October |, 1871
Coin-operated Amusement and
Gaming Devices
Slot machines as well as other
types Of gambling machines are sub
lect to the following taxes effective
October !, 194l.
$lO per year on pin-ball and other
r hr l., |