OCR Text |
Show FOR REVENUE ONLY. Instruction for The Who Vf tb National Fiddler. Tho following circular has been issued is-sued by tho transportation department and iusttaicts special tax payors with reference to their liabilities: All persons liable ta internal rcvonuo special taxes are notified that by tho provisions of section fill of t he uct of October 1, isuo, all such taxes for the full year will hereafter become duo on tho 1st day of July of each year, Instead of the 1st day of May, as heretofore. Persons liable, who have paid special tax for the period ending April iiO. Wll. can havo their stamps extended for May and June, IK'.ll, by the payment pay-ment of ono-sixth of the rate for the j oar. For this purpose tlio person liable should make a return on form 11 to tho collector or deputy collector, and procure pro-cure an "extension certificate." A similar return should also bo made, and a proper special tax stamp procured pro-cured for the voar beginning July 1, IK'l. Persons commencing business in May or June, ism, must mako a return on form 11 and procure a stamp for the period ending Juno !i0, IKiM. These returns must, in every case, bo rendered in ample time to enable the officer to receive them not later than the last day of the month in which the liability begins. For failure to make the return as above stated, tho commissioner commis-sioner of internal revenue is required by law to assess a penalty of 50 per centum of the amount of the tax. Tho failure to procure a special tax stamp also renders the delinquent liable to criminal prosecution. The following are tho taxes imposed by law ou and after May 1. ltlp viz: nwt'ttws of i s thun MM bane's K. ctiil. r ! b.o r -Is or more. io UivtlHrs I'l-tiiU 1 1 i nor y'1 ll-Mli-rv whnli siil) lienor im 1io.i1.t- In m ilt Honors, wholesale to li.'UW-rs In malt ll.iioi-s, retail hi Het ill dealers la Oli'om ilyurtlU" 4S N l;"l-s-a'p rh-nler In oh-onia-varlne ....... 4si M:uuitu- Mri-rH of oleoma; mriiii I') Ma'mtai '.urn' or sMIls i.... ' Ani f t ca ll -till m. urn' irturi'd ai Atul for i-;e ti worm tii.iiiufai'turcd ij Miew.-rs of l"- fiun vo h.inWa HI Uri-wiT of f, m tiarrplH or tnorrt KO All special taxes heretofore required from dealers in, ami manufacturers of, tobacco and cigars are repealed on and alter May 1,101. John V. Mason, Commissioner. |