Show f 0 r Tax lax EffectIve JB November first mst to Hit Ev Every ry Pocketbook JS I IW MT ALL Y every form of transportation will fall under the new war revenue bill which will wille willme me e effective November 1 according to W. W H. H Chapman internal revenue agent in Salt not only very every means of transportation but al almost ost every form o of luxury is to to become nf of revenue to the government in wartime Every form of insurance will wilI be called upon to toto to the war fund A tax will be put on insurance insurance to to be paid by the one c carrying the thelie then I n the lie e time the premium is paid r Ita members will also also find that hat their dues al and d initiation 1 f fees es are to fo go up on acco account nt of the the section declaring dues and initiation fees to clubs and lodges taxable is the war warI warf I f missions to theatres a Ily every theatre in Salt Lake Lake has already arranged for the lie p payment of the tax In InS Ince's Inces S cds ce's the tax will be paid by an ad advance nce in admission and in by y paying the extra few ed for the tax V following are sections from the new flew bill New w Revenue Bill to Become come tive November 1 1917 I That That from and after the jt fi November nineteen hun- hun ir enteen thera there shall be beed ed ed collected and paid a to three per out ft paid for the il ilOr br or water or by any form m Hal l motor power when in carriers by rail or by freight consigned in the United States to O a tax of 1 cent for each fraction thereof paid to any partnership or ISIS ns- ns I In the business n of parcels IS or r packages Ck by e ex- ex regular routes between or or 01 the transportation of any ircel or shipment by express In t the tho United States la to d ef that nothing ln herein I hall hail be construed to require collecting such ta tax to list listin in n nany any bill of lading freight I other ther similar document the the tax herein levied if the thet t of the freight and tax he hed heed ed d- d c a tax equivalent to the amount paid for the theo o on of ot persons by rail rall or orb orby b by- by any form of mechanical i n a regular established line with carriers by milom rail mil pm om one point In the United ther or to an any point in Can- Can l o. o where the ticket is Sued issued In the United States amount paid for com com- season ason tickets for trips less Wiles n lies or for transportation r which does not exceed 35 L ax equivalent to 10 per cen- cen paid for seats berths oms Oms In parlor cars sleeping v vessels If a mileage book Jr l r transportation or acco J. J licen cen purchased before this effect or if It cash c. fare be iN imposed by this section l from the person pre- pre mileage book or paying the theby by the conductor or other othet presented resented for such accommodation and the shall shan be paid to the thees thees es es in such manner and at atas ats as Ks' Ks s the commission of inter inter- l wIth the approval of the sec eec e treasury may prescribe If f her than a mileage book see see-I is t partially used before this Into effect it shall not be bought but not so 50 used be- be takes effect it shall j be-j U or passage until the tax f yd d and such payment evi- evi h t. t In such manner as of Internal revenue roval of the secretary of the theay theay ty ay b by regulation prescribe Equivalent to 5 S per int mt paid for the tho ipe line Une e a tax of 5 cents telegraph or radio or conversation mates within the United or or r the transmission of which or more Is imposed Lt It tonly only one payment of such required notwithstanding It Stations t of one Tor lor or more per- per I partnerships or as- as be used for the trans- trans transI I fuch such uch dispatch message or 1 That fIllat the taxes imposed by shall be paid ald by the person partnership or association he services or facilities renI rench ren- ren I f. f ch carrier does not because hip thip of the commodity transit trans trans- it t any other reason receive as a carrier It would l i large rge such carrier shall pay tent Jent to the tax which would upon tipon pon the transportation tion of 01 if 11 the carrier rece jd such transportation pron pro- pro I tn n case of the carrier canler which had no rates or tariffs Ithe the proper federal or st state tc I llie The Hie tax shall be computed of the rates or tariffs of like services as ascer- ascer determined b by the commis- commis ernal revenue Provided fur- fur thing from this or the prem pre- pre m rr shall shan be bo construed as Imla Im- Im 5 LaJ la a. a upon the transportation which Is necessary for forb forbe b he be carrier in the conduct of ofas ofas ofas as such and is Intended to has been so used or b importation O of f company n ma- ma i ped sr by one c carrier r which 1 part of a railroad system i. i ier which is also a part I System Ex EXEMPTION EXEMPTION E M ON That no tax shall be im- im r tion 50 upon any pay pay- services rendered to States or any stale st tern tern- tr of ot Columbia The T-he under this section d In such manner as iloner of internal revenue roval of the secretary of the thebY yby bY regulation prescribe That hat each person corpora- corpora or association receiving referred to in section REe amount of the tax if Jib by such section from the oration partnership or asI asking asking as as- asI I I king such payments and returns under oath I the tax so collected Imposed upon it under o section 01 to the of the district in r office or place of ot oc oc ted Such returns shall shail IL Information and be made ner as the commissioner of or nue flue nue with the approval of Lf af the treasury may by t from and after the tile first rober 1917 there shall shaU bG b bleg leg Er i collected and paid the thees es eson on the issuance of ot in- in Its urance A tax equivalent neach each hundred dollars or lance hereof of the amount for tor forre re insured under any policy Kor or or other Instrument by bythe the same Is called Pr Pro Pro- 11 policies for life fine a life is insured not 00 00 iO Issued d on the indus- indus d payment plan of hail be 40 per c of first t weekly e ry premium I n ti Her r. r that the policies of redl rc- rc dl iHbe n be exempt from the tax his subdivision and and Fire Insurance r t to 1 I cent on ea each dollar dollare fart rt thereof II of the the jh pre pre- e each 1 policy lc of In- In he her her r instrument by whatever cr Thc We Is called whereby In- In ade or renewed upon prop- prop description Including rents ron I or profits whether against peril b by Ea or Inland waters or by fire or lightning or other peril provided that policies of reinsurance shall be exempt from the tax Imposed by this subdivision CASUALTY INSURANCE c Casualty Insurance A tax equivalent equivalent equi a lent to 1 cent on each dollar or fractional part thereof of the premium charged Under under under un un- der each policy of Insurance or obligation obliga obliga- then tion of the nature of ot indemnity for loss damage or liability except bonds taxable taxable taxable tax tax- able under subdivision 2 of schedule I a of title 8 issued or executed or re renewed renewed te re- by any person corporation partnership partnership partnership part part- or association transacting the business of ot employers' employers liability workmen's workmen's workmen's work work- mens men's compensation accident h health alth tornado plate lass glass steam boiler ele elevator dc- dc i 5 vator burglary automatic m sprinkler p r. r au automobile au- au or other branch of Insurance except life insurance and insurance described described de de- I scribed and taxed in the preceding subdivision subdivision subdivision sub sub- division provided that policies of reinsurance reinsurance rein rein- shall be exempt from the tax Imposed by this subdivision d C Policies issued by any person corporation corporation corporation cor cor- partnership or association whose Income is exempt from taxation I under title tille one of the act entitled An act to increase the revenue and for other purposes approved September 8 1916 shall be exempt from the taxes Imposed b section Sec That every person corporation corporation corporation corpora corpora- tion partnership or association issuing policies of Insurance upon the issuance of which a tax is Imposed b by section shall within the first fifteen days of each month make a return under oath I in duplicate and pay such tax to the collector collector col col- col- col i lector hector of Internal revenue of ot the district In which th principal place of business or office of ot suc such persons corporation partnership partnership partnership part part- or association Is Is located such returns shall shan contain such information and be made in such manner as the commissioner commissioner com corn missioner of ot internal revenue with the approval of the secretary of the treasury may by- by regulation by-regulation prescribe Title VII War Var Tax on Admissions lons and Dues Effective November 1 1917 Sec That That from and after the first day of November 1917 there shall be I levied collected and paid a a tax of 1 cent for each 10 cents or fraction traction thereof of the amount paid for admission to any place including admission admission admission sion by season ticket or subscription to tobe tobe tobe be paid by the person paying for such admission provided that the tax on ad admissIon admission ad ad- mission of children under 12 years of ot otage age where an admission charge for such children ch is made shall in ever every case be 1 cent an and b In the case of persons except bona fide employee municipal I officers on official business and children under 12 years ears of age admitted free to any place at a time when and under uner circumstances circumstances cir cir- cir cir- under which an admission charge is made t to other persons of ot the same class a tax of 1 cent for each TO cents or fraction thereof of ot the price so charged to such other persons for the same or similar accommodations to be paid by the person so admitted and c a tax of 1 I cent for each 10 cents or fraction traction thereof paid for admission to any public performance for profit or at I any cabaret or other similar entertain entertain- ment to which a charge for admission Is wholly wholly r In part Included m ii 1 the price paid laid for fOI refreshment service e or merchandise mer mer- i chandise the amount paid for such admission admission ad ad- mission lon to be computed under rules prescrIbed prescribed prescribed pre pre- scribed by the commissioner of Internal revenue with the approval of the secretary secretary secretary secre secre- tary of ot the treasury such tax to be paid by the person paying for such refreshment refreshment refreshment refresh refresh- ment service or merchandise In the case of ot persons having the permanent use of boxes or scats seats in an opera house or 01 I any place of amusement or a lease for forthe forthe forthe the use of such b or seat in such opera house or place of amusement there shall be levied assessed collected and paid a tax equivalent to 10 per cent of amount for which a box or seat is sold for or performance or exhibition at which the box or seat Is used or reserved by or for the lessee or holder These taxes shall not be Imposed In the case of a place the maximum charge for admission admission admission ad ad- mission to w which is Sc or in the case of shows rides and other amusements the maximum charge for admission to which is TOe lOc within outdoor general ad admission admission admission ad- ad mission amusement parks or in the case of admission to such parks BENEFITS BENEfiTS EXEMPT No tax ta shall be be levied under this title is respect to any admissions all the proceeds proceeds proceeds pro pro- of ot which inure exclusively to the benefit or religious educational or charitable charitable charit chant able Institutions societies or organizations organizations or admissions to agricultural fairs I none of the profits of which are distributed dis lis- lis to stockholders or members of the associations conducting the same The term admission as used In this title includes seats and tables reserved or otherwise and other similar accommodations accommodations accommodations and the charges made there there- for Sec That and after the first day of November 1917 there shall be levied assessed collected and paid a tax equIvalent equivalent equiv equIv- alent to 10 of ot any amount paid as dues on membership fees Including initiation fees to any social athletics or sporting club or organization where such dues or fees are in excess of 12 12 per year ear such taxes to be paid by the person paying such dues or fees provided provided pro pro- vided that tha t there shall be exempted from pro pro-I the provisions of this section all amounts as due or fees to a fraternal beneficiary society order or association operating under the lodge system or for the ex exclusIve exclusive ex- ex benefit of the members of the fraternity Itself operating under the lodge system and providing for the payment of life sick accident or other benefits to the members of such society I order or association or their dependents Sec That every person corporation corporation corporation corpora corpora- tion partnership or association a re receiving receiving receiving re- re any payments for such admission admission admission sion due dues dues- or fees shall collect the amount of r the tax imposed by section or from the person making such payments or b admitting any person free to any place for admission to which a charge Is made shall collect the amount of the tax Imposed by section from the person so 50 admitted and c in either case shall make returns and payments of the amounts so collected at the same time and in the same manner as provided provided pro pro- I vided In section of act |