Richmond Palladium (Daily), Volume 44, Number 189, 22 May 1919 — Page 12

PAGE TWELVE

THE RICHMOND PALLADIUM AND SUN-TELEGRAM THURSDAY, MAY 22, 1919.

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TAX BY DRINKING SODASOfl CURBS Heavy .Penalty Provided for Evading Law How Statute Applies. 4 ' ! . The bureau of internal" revenue has Issued the following statement relating ,to' the . collection of the tax oa soft ? drinks:. T--i ' t'V The tax Is 1 cent for each 10 cents ttnr traction thereof on the amount paid at soda fountains, ice cream parlors

vrt similar ,piace;of business on soft

drinks. Ice cream, ice cream sundaes, "or similar articles of food or drink

when sold for consumption in or in

proximity to such place of business.

The purchaser cannot escape the tax by stepping outside of the place where Bold to consume his soft drink or ice

cream. Ice cream in cones is taxable, because sold under conditions .which Indicate that it is to be consumed "in or in proximity to the place of business." When loe cream is sold under conditions , which . Indicate that it Would usually be consumed in or in "proximity "to the premises, the fact .that the purchaser does not consume

.It there, but carries it away, does not ; render it free from the tax. Ice cream . pold in boxes and icecream sodas or other eolf drinks sold in pitchers or buckets , for home consumption are

exempt. - - ,. lee Cream In Restaurants.

-, Sales- of soft drinks, ice cream and

- similar articles of food and drink in

; hotels, restaurants, cafeterias and

' clubhouses are not taxable unless sold " "separate and apart from meals. ' If ice -- cream -or a soft drink is. the only refreshment ordered in such place the

tax applies. Such sales at soda foun

tains are taxable even though sold as

part of a meal.

In general such beverages common

ly known as soft drinks, which are

compounded or mixed at a soda foun-

. tain, are subject to the tax. Illustrative of these are orangeade, lemonade, pineapple Juice, Coca Cola, root beer, Moxie, phosphates, fruit and flavoring

eyrups mixed with plain or carbonat

d water, milk shakes, malted milk t .shakes, cream and egg stakes, ice cream, ice cream sodas, ice cream sun-

does, ice cream sandiwehes and flavor

ed ices.

Certain drinks often sold at soda

fountains, ice cream parlors and siml lar places of business, are not tax

- able. Such beverages are hot beef tea.

coffee, tea, buttermilk, milk, hot choc-

; olate or cocoa, hot clam bisque, hot

tomato bisque and hot tomato bouillon.

Medicinal preparations, euch as bro-

mo-seltzer, citrate of magnesia, rochelle salts, seltlets powders, bicarbon

ate of soda, aromatic spirits of am

monia, epsom salts, essence of pepsin,

etc., sold at the fountain aiBO escape the "soft drink" tax. No tax applies

on the sale of beverages such as gin

ger ale, root beer, Moxie, mineral wa

ter, etc., when served from closed con

tainers, because a manufacturer's tax

on such drinks has already been

levied. Penalty for Evading Tax.

The tax is on the whole amount of

the purchase price. Thus. If a pur

chaser; who "treats" a friend, orders two; sodas atT the same time, each selling at 15 cents, the tax is 3 cents, and not 4 cents. If, however, he buys one

15-cent soda and immediately thereafter purchases another 15-cent drink.

the tax is 2 cents on each sale. Deal

ers are advised to guard separate cus

tomers against pooling their purchases

to escape the tax. The penalty for willfully attempting to evade 4he tax is a fine of not more than f 10,000 or not more than one .year's imprison

ment, or both, together with the cost of prosecution.

Sales of Ice cream and soft drinks.

by religious, charitable or educational

societies on special occasions such as church festivals, picnics, etc., are not taxable. Such sales in stands and booths at agricultural fairs, racing parks, public exhibitions, circuses.

shows and similar places are taxable.

HONOR PUPILS FOR

HIGH SCHOOL NAMED

Helen Eggemeyer and Mary Louise

Bates are the honor students in the senior class of the high school for this year. The system of grading in the high school now is by letters. A

gives two-tenths of a premium on

work done; B gives one-tenth of a

premium; C is point for point and D takes off a point There are 160 hours and 164 points required for graduation therefore requiring a gain of four points in the four years work. This may be done by making 8 B's or 4 A's or the equivalent.

The students who make low grades and at the same time pass in their subjects must do more work but this is not taken advantage og by the students. The honor students are taken from those who have done A, B. C. work. Miss Eggemeyer and Miss Bates almost tie for first honors. Miss Eggemeyer has 110 hours of A, 41 hours of B and 13 hours of C, making 165 hours of work. Her A's and B's give her a gain of 26.3 points. She has 191.3 points out of her 165 hours, giving her 15.93 per cent, gain over hours. - Miss Bates has 106 A's, 61 B's and 9 C's, making a total of 175 hours. Her A and B work gives her 202.1 points and a total of 27.1 points gain, however, in order to make a bigger gain she has more work and her percentage gain is 15.48, making Miss Eggemeyer .45 of one per cent, ahead. The students who have received honorable mention, having 50 or more hours of A work are Fern DeBeck, Esther Wilson, Paul Helronlmus, Hazel Sissman, Mary Alice Fornshell, Richard Taylor, Beatrice Lohse. The other members of the class had less than 40 hour of A work.

WANTED, 25 WOMEN to be at Marshall's Department Store from 2 to 3 p. m. Friday and buy best quality Table Oil Cloth at 25c per yard.

TRACY'S SPECIAL FRIDAY & SATURDAY BROOMS Regular 85c for.'. .59c SUGAR , Cane granulated 100 lbs. for ........$9.65 . 25 lbs. for $2.43 10 lbs. for 976 5 lbs. .496 COFFEE Fresh roasted daily; a 45c value far, lb. 356 Peanut Butter, lb . ..28c . Made while you wait FLOUR Carpenter's, or Pride of Richmond, 244 lbs. ........ $1.65 OLEOMARGARINE 38c Royal Brand -326 Al Nut Margarine 34 RICE, Fancy head, 2 lbs.. . 216 COCOA lb., bulk 28c SOAP Bob White, 10 for 566 Lenox, 10 for ........... -556 P. and 0. or Fels, 10 for... 636 American Family, 4 for ..-256 Crystal White. 10 for ....-596 White Line Powder, 5 for 246 TRACY'S Tea and Coffee House

MANY SEEK JOBS 01! LOCAL TEAM

Many letters are coming to Elmer Eggemeyer, president of the Richmond Exhibition company, asking for positions on the new Richmond semi-pro club, which will play its first game Sunday at Exhibition parke when it meets the fast Newcastle lineup. Two ball players from Muncle hare

asked for Jobs and one from Cam

bridge City wishes to be placed on the

Quaker lineup if an agreement can

be reached. Johnny Jackson, of Mun

cle, who has played league ball for

four years, wishes to get into a Sun

day ball club and work at his trade, Another Muncle player is . Ben Hayworth, formerly a Muncie Gray ilrst baseman when "Goldie Rapp and Donnica were there two years ago. The Cambridge man who wants to work with the team is William Elliott, a pitcher. Elliott gave Hayworth of Muncle, as a reference as to his baseball ability. The next few days will , see Richmond's first ball club since the Central league disbanded in 1917, mobilized an dworking out at Exhibition park. W, C. Hartwell has a long list of semi-pro players with league experience. Stuppee, third baseman, formerldy played in the Texas league.

Houser, who will hurl for the Rose City club, is from the Michigan league,

and Yantz, the backstop, is a former

Southern Association player. Hart-

well himself came from the Canadian

league and Outfielder Dugey is an old Philadelphia club player. "Bull"

Durham, another, outfielder of . the

New Castle team, played at Richmond when the Indiana-Ohio league was In its prime. . Eddie Copeland who holds

down the initiah bag is from the Michigan league. Shortstop Dietrlck originally was Included in the Cincinnati Red lineup and played two years with the Indianapolis Americans.

Special Services At Burning Of U. B. Mortgage Sunday Special services have been planned in connection with the burning .of the United Brethren church mortgage of 11,166 at the morning services next

Sunday, the Rev. H. S. James announced today. The pastor will deliver a short sermon and relate briefly the history of the church.

ELOFF FUNERAL FRIDAY

Funeral services for Mrs. Catherine Eloff will be held Friday afternoon at the home, 807 South Ninth street. Burial will be In' Lutherania.

Spend Summer in

LIEUTENANT SHARPE IN CITY

; lieutenant Robert Sharpe, who arrived in the States a short time ago, is in the city on ten days furlough.

FRED HIATT HOME

Fred Hiatt who has been doing Friends reconstruction work in France has arrived at his home in Fountain City. ' '

ECZEMA CAUSED YEARS OF INTENSE AGONY

Nice Weather Soon Here We have these Swings in two sizes

MULLEN IX-SHEITS WEDDINQ

Mrs. Mary Mullenix, .of South Sec

ond street, and John C. Sheits, farmer near Lewisburg, O., were quietly married at the parsonage of the Rev. H. S James on North B street, at 11 o'clock this morning. The attendants were the groom's brother and sister-in-law. Mr. and Mrs. Sheits will reside on a farm.

DRIVE IS PROGRESSING

NEWCASTLE, Ind., May 22. The Salvation Army campaign for $6,000

for the home service fund, passed the

half way mark Wednesday, when sub

scriptions to date totaled $3,304.50.

The outlook was considered encourag

ing, according to Ensign Scheinfeldt, of the Salvation Army, and it is believed the entire amount alloted to Henry county will be subscribed In

a short time.

CORONER RETURN3 VERDICT

Suicide by drowning was the verdict returned by Coroner S. Edgar Bond on William Ellis, who leaped from the Pennsylvania railroad bridge here, in the coroner's inquest. His reports showed that there was only one sign of the leap visible in Ellis' body, a bruise over the right eye.

DAUGHTER TO KNOLLEN BERGS.

Mr. and Mrs. Walter Knollenberg are the parents of a daughter, born at Reid Memorial hospital this morn: ing. Mr. and Mrs. Knollenberg's home is in Circle, Wyo., and they have been here- with Mrs.- George Knollenberg thi3 winter.

Wildcat Oil Stock Will Be Investigated By U. S. LOUISVILLE, Ky., May 22. A thorough investigation of the extent to which the United States mails have been used to market spurious oil stocks by Louisville promoters and "wildcatters" will be made by the special federal grand jury impaneled here today. Judge Walter Evans in his instructions, pointed out that the jurors need not concern themselves with fraudulent practices of oil concerns other than misrepresentations they made through the mails. He said these offenses undoubtedly will be taken care of in the state courts.

You'll catch the

spirit, too, MONDAY

on page 3

300 MEN AND BOYS WANTED to call at Marshall's Department Store Friday and get a $2.50 Silk Shirt for $1.49.

"I have suffered Intense agony from eczema on my leg and other parts of my body for years, and received only temporary relief from other preparations. It is only a month since I started to use PETERSON'S OINTMENT, and there is, no sign of eczema or itching. You can refer to me." Geo. C. Talbot, 27 Penfleld Street, Buffalo, N. Y. I've got a hundred testimonials, says Peterson, of Buffalo, just as sincere and honest as this one. Years ago, when I first started to put out PETERSON'S OINTMENT, I made up my mind to give a big box for 35 cents, and I am still doing it, as every druggist in the country knows.

I guarantee PETERSON'S OINT

MENT because I know that its mighty healing power is marvelous. I say to

every one who buys a box that it is

rigidly guaranteed for eczema, salt

rheum, old sores, blind, bleeding and

Itching piles, ulcers, skin diseases, chafing, burns, scalds ' and sunburn.

and if not satisfactory, any druggist will return your money." Adv.

Special Size at $-775

Extra Large j Size

These are auuug maple four-passenger models with adjustable back y racks. "Built to stand" all weather condition. g

Tj.

Refrigerator Sale 500-rPOUNDS FREE ICE 500 $0 A f (X A Leader in Popularity 3 T" J J and There's a Reason

m m

Meet Me MONDAY on Page Three

People who buy a refrigerator of this type will always recommend their friends to do the same. That is because quality is the outstanding feature. The many separate walls scientifically constructed insure unusually excellent insulation. Other Boxes $12.60, $14.00, $18.00 and up

REMOVAL SA1LE Saturday will be the last day in my old location. On Monday I move into my New Store at 617 Main St These special removal sale bargains for Friday and Saturday: - Trunks, Bags-Suitcases 15 off Choose from the largest line of luggage in the city. Pick out any trunk, suit case or bag in the house and Just deduct 15 from the regular price, during this removal sale.

$5.00 Gillette Razors Complete set with 12 blades, sold for $5 the world dQ Off over. Sale price.... $OO0 $1 Ever-Ready Razors . Complete set in khaki or leatherette covered boxes. Sale 7Qf price I

50c Shaving Brushes Set In rubber, bristles guaranteed not to shed. Regu- OQ lar price 50c. Sale price. . 6dJ $2.00 Baseball Gloves

Good quality Baseball Gloves

Regular price $2.00; Sale price .........

$1.25

$37.50 Bicycle Standard make, with guaranteed tires, coaster brake, JQQ "7"? etc. Sale price. Ap4 I O $2.00 Fishing Rods Steel Rods with large guides and tip, 3 Joints and detachable handle; Sale J- A fT price ..........V.... vJ-TctJ 35c Razor Strops Good leather strop, with canvas back; special value; OK Sale price .............. iSOC 40c Ever-Ready Blades Package of 6 blades, dur- QQ Ing this sale extra special OOC $1.50 Flashlights Complete Flashlights!, a QK very extra special, sale v 01

$2.50 BICYCLE TIRES 81 .65 Wabash Guaranteed Tires, Button tread, sold all over for YJC $2.50. Special during this removal Bale PJ-)tJ

25 Off on TENNIS RACKETS The largest assortment of Tennis Rackets in the city, during this removal sale at -25 off the regular prices also special prices on Racket Covers.

10 Off on BATHING SUITS Right before the season opens a special discount of 10 on all new 1919 Bathing Suits for ladies,, men and children.

Location SAM S. VIGRAM Location. 617Main 4 617 Main Street 512 Main Street Street

. 1

Friday and Saturday

A Pleasure all Will Enjoy Our special Porch Swing an excellent value C0 QQ for the money, only . J)SeJ0

For this sturdy Maple

Slat Seat

Will stand outside wea- g ther conditions. Price 98c 1

One lot of each of the Following: $5 VALUE SKIRTS . ... ... . . . . . Friday and. $5 WASH DRESSES ... ..... SaFuarrdhay Slightly Soiled I JZ $5 RAIN COATS I fl FINE PRINCESS SLIPS.. . . J One lot each of the Following: $7.50 COATS and SLIP-ON SWEATERS T Friday and $6.98 GEORGETTE and SILK WAISTS 1 S Eay $7.50 CHILD'S COATS and CAPES QQ $10.00 SILK AND WOOL SKIRTS J r- k

More new shipments of up to $25 values in Coats, Capes, Dolmans and Dresses

Graduation is an event that requires photographs, of course ! Appointments now.

ll 1311L 98c I

UJ .rf'. J- 'y-grca5lfS'- Cook the Food, I if 1 u ' "ITSO Yur,euC 1 flip tv j I D 1 ! J Florence Oil Cook p nil - ftpl ill Is If stoves are weu i II 1 feSTw iVWfRSSJl- known and are used 1 1 -ll "- burner sizes. Prices jj El 3 Jft .gi!-J. - ;-"ir;1'v"rn Y I I it jj j - "J -r-r $ 1 li j " If ;

PHOTOS

TZZ MAIN St (SQIMOnatND

Prices on this style start at $28.00. You will find all that is new in baby needs here.

69c, 89c and 98c In 3 sizes

MAIN STREET. CORNEIl NliTH

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