The Western news. [volume] (Libby, Mont.) 1933-current, 1942-01-22
Use Tax On
Autos Is In
Feb. |
Stamps Now Being Sold
AT Postoffices at Cost
OF $2.09-Good to June 30.
THEREAFTER RATE WILL
BE $500 PER YEAR

Collector OF internal hGNf-
nue. Lewis PenWell issued a
statement today which is of
interest to the more than 80
million owners of motor We
hicles. Mr.. PenWell called at
tention to provision of the
Revenue Act of 1941 which
imposes a use tax upon
motor vehicles, which tax
becomes effective February
|, 1912.
It was explained that the term
motor vehicle" means all motor
vehicles of the kind chiefly used
for highway transportation, includ-
ing automobiles, trucks and motor
cycles, and that the term suse"
means use on the public highways.
Collector PenWell stated that in
ternal revenue stamps have been
provided to evidense the payment
Of this tax and the stamps are gum
med on the back so that they may
be affixed to the motor vehicles.
The first stamp to be purchased by
owners of motor vehicles will cover
the period from February | to
June 80, 1912, and will cost the
purchaser only $500 each because
Of the fact that only a fractional
part of the fiscal year is involved
However, during the month of June.
1912, owners of motor vehicles must
purchase stamps valued at SIS to
evidence the payment of the tax for
the entire fiscal year beginning July
Il, 1912, and ending June 30, 1943.
Stamps of appropriate denomina
tons have been provided to evi
dence the payment of the use"
tax on vehicles purchased and first
put into use on the highways dur
ing months subsequent to Febru-
airy. 1912.
Collector Penwe1l stated that the
use" tax affects more individuals
than all other classes of Federal
taxes combined The payment of this
tax will give to each motor vehicle
owner a consciousness that he is
contributing to the defense of his
country in time of emergency
The display Of these stamps on au-
/. tomobiles, trucks, etc, will be evil
dence that the owners have met
their tax obligations to the Federal
government
= Collector Penwell stated that the
use tax stamps will be on sale at all
post offices and all offices of Col
lectors of Internal Revenue begin
ming January 26 1912 Every owner
of a motor vehicle which is used
upon the highways should call at
his local post office or at the of
flee of the internal revenue collect
tor and secure a $500 .use" tax
stamp and affix it to his vehicle.
! The various post offices will sell
the stamps over the counter for
cash only and no mail order bust
ness with respect thereto will be
conducted by the post offices Col
/ lectors of Internal Revenue are au-
thorized to accept cash, post office
money orders and certified checks
| in payment of the use tax stamps.
However, as revenue stamps have
an intrinsic value, uncertified
checks will not be accepted in pay
ment therefor
i 1t was pointed out that the law
provides severe penalties in the case
if any person liable for the use tax
fails to purchase stamp and affix
it to his vehicle. Collector Penwell
stated that the stamp could be at
fixed to the instrument panel of the
vehicle, to the back of the rear Wis
ion mirror, or in the event local
regulations would not be violated.
the stamp might be affixed to a
suitable place on the windshield or
to the rear or side window, or to
such other part of the vehicle
where it would be conspicuous and
would not become mutilated or de
tached