Show Ice ke Cream Spoons Figure in Uncle Sams Sam's Taxing Plan The long IonS silver spoon with Ith tho the twisted handle and the funny little bowl on the end has long loner been a matter of ot Interest to the soda wa water wa- wa ater a ter fans when dl digging up the last of oC the tho Ice cream from Crom the tall tan glass In the good old summer time but It has suddenly become of or Interest to the tax collectors of oC tho the Internal revenue department of ot Utah to the tune of ot several se hundred d dollars That spoon Is taxable under new department regulations and anel several large largo wholesale conc concerns dealing In soda fountain fixtures and adjuncts ha have have- 0 had to come across The matter was explained re recently re- re by a trade Journal of or the soda fountain Industry and b by the Internal revenue department which discovered ered that a silver spoon on a soda water fountain 1 Is an article sold b by a dealer for tor consumption or oa use and not for resale within the meaning of the tho regulations I Furthermore It Is an article ornamented with precious s metal and therefore taxable According to Collector David C. C Dunbar for the district of or Utah the back taxes on th the sale ale of or these spoons In this state run Into a figure ure tax being 5 per pcr cent One trim alone has paid a tax lux of oC several hundred dol del lars Althou Although h the spoon with which the customer cats the trie Ice cream Is taxable tho the gla glass s from rom which he eats cats It Is not because It is not made of or ornamented with precious metal This Is only another of oC the many surprising little Jokers found In Uncle Sams Sam's tax lax system |