Evening Republican, Volume 18, Number 275, Rensselaer, Jasper County, 20 November 1914 — PAY WAR TAX; AVOID PENALTY [ARTICLE]

PAY WAR TAX; AVOID PENALTY

Indications Are That Many Will Be Subject to Prpsecution by, Authorities. “A great many persons subject to the new war tax are going to be compelled to pay penalty pnd subject ■ themselves to prosecution by the federal authorities,” says Revenue Collector Isaac R. Strouse, “unless between this time and the end of the month of November they are made familiar with the provisions of the new revenue tax, and the only way they can become familiar with these laws is forjthe newspapers to acquaint them with its provisions.” “For instance," said the collector, “every dealer in cigars and tobacco whose sales exceed S2OO a year is subject to a special tax of $4.80 a year and if he doesn't take out his special stamp during the present month he will have to pay a penalty of 50 per cent of the tax, besides rendering himself liable to punishment for a misdemeanor which carries a fine of SSOO or be imprisoned six months or both, at the discretion of the federal court where the case is heard. In addition to this special tax on cigar and tobacco dealers there is a tax of $5 on every bowling alley or pool ,pr billiard table with same penalties as well as a tax on moving picture theatres along with every other place of public amusement. “There is a tax on theatres, museums and concert halls which is regulated by the seating capacity, and another tax on public exhibitions other than those in that way specified. It was at first thought that the moving picture theatres would come under the latter class, but a recent ruling by the commissioner otf internal revenue says that the movies iaje to come under the head of theatres. Under this head theatres, etc., . with a seating capacity of not exceeding 250 must pay a tax of $25 a year, with the provisos that where the seating capacity is over 250 and not exceeding 500 the tax shall be SSO a year, over 500 and not exceeding 800, $75 a year, and a seating capacity of more than 800, SIOO a year.” The following is a complete list of the special taxpayers under the new law with the annual tax: ( Brokers, S3O. , Pawnbrokers, SSO. Commercial brokers, S2O. Custom house brokers, $lO. Proprietors of theatres, museums, or concert halFs: of a seating capacity not exceeding $250, $25; of oyer 250 and not exceeding 500, SSO; of over 500 and not exceeding 800, 75; of more than 800, SIOO. Proprietors of circuses, SIOO.

Proprietors oif agents of public exhibitions not otherwise enumerated, $lO. ' , Proprietors of bowling alleys or billiard rooms—Jor each alley or table $5. Commission merchants, S2O. Dealers in leaf tobacco whose annual sales o-r transfers do not exceed 50,000 pounds, $6; exceeding* 50,000” and not-100,000 pounds, $12;I exceeding 100,000 pounds, $24. Dealers in tobacco (not otherwise provided for) whose annual receipts from sales exceed S2OO, $4.80. All insurance -policies must carry a revenue stamp of % cent for each $1 of premium. Special taxpayers will be assessed for the tax for that proportion of the fiscal year, starting with November 1 and ending July 30, 1915, and all taxes will be levied as if business began on the first of the current month, as is the case with all other special taxes levied by the government. The Lafayette Morning Journal says: “The blanks for the returps for special taxpayers have been received for dealers in cigars and tobaccos and others are expected within the next few days, and the collector is anxious that those who are subject to these taxes make their returns before the end of the month and therefore avoid liability for penalty and fines. “Collector Strouse has been advised "by the commissioner of internal revenue that the rule regarding the increase of the force of the collectors in this district will provide for the addition of two traveling deputies, or field men, with two office men. The field deputies are to receive a salary of $1,200 a year, with an allowance of SBOO for traveling expenses, while the office ftren are to receive $1,200 a year. No steps have been taken thtis far toward the appointment of these new men, but already a number of applications have been made for-the iplaces.”