Show RETAILERS FACE NEW difficulty IN COTTON TAXI TAX lion guy T helvering tia aloner or of internal revenue calas lias Is aed a 11 call to cotton goods jurers tin era to furnish retailers with the necessary information to enable them to compute the tax which they are required to pay on oil cotton goods at the end ot of this month when the pr 0 ceasing tax on cotton was levied under the agrical tural adjustment act it was provided that the actual cotton in all cotton goods also should be taxed this included all goods in ill warehouses waie houses august 1 and goods in retail store stocks not sold or disposed of within 30 days I 1 loor floor tux tax returns wore were prepared by thy the bureau of internal Int einal revenue listing in detail approximately artl ai tick elbs 9 of cotton which retailers were required to inventory as of midnight august 31 and report to tile the bureau within 30 days along with one onel fourth of the stipulated tax that provision sounded simple enough but the retailers havo have run into a formidable stumbling block in that only the i weight ot or cotton itself in articles composed in chief value or of cotton Is taxable and they have no wily way of determining debei mining whit what part of the finished articles is cot ton to determine whether an ar tide Is I 1 taxable it la Is necessary to know the market value of the different components nt at the time the article was manufactured and it Is taxable only it tile the value of the cotton Is greater than any other component the commissioner sym byn izes with the predicament in w which litch the retailers find themselves but has been unable to help thern them by preparing schedules of cotton content since the necessary essaiy tech description of more than one hundred thousand articles arti cleg of varying specifications and weight have been found to be so voluminous in stead the commissioner has asked et to obtain information roi garding the actual cotton content from the manufacturers after numerous nume ious conferences with manufacturers retailers and executives of the agricultural adjustment administration there seems to be no way to avoid or simplify the procedure of direct communication between retailers and the lie manufacturers or whole salers front whom they bought their principal stocks of cotton goods said commissioner helvering te re antly lie also stated that under the circie ni stances therefore and with v ath full appreciation of the retailer retailers 10 tai lers s problem wo we call upon man 11 facture rs and wholesalers to do e everything very thing they can call to inform their cus customers corners of the taxable cotton content of the gools goods which they sell the bureau has permitted re ta tailors I 1 0 rs upon application to tile file a tentative return before the due date and pay one fourth of tho the tax and tile file a true return within 30 lays thereafter thereat tei beyond that we cannot go as ag we are aie limited by the requirements of the act I 1 in I 1 v view low or of the short time involved the immediate cooperation of majill maim facture rs and wholesalers wholes aleis with theli their retail customers cust in the preparation pa par atlon ration of the necessary essaiy inventories is essential and will be appreciated Prec precia ted by the bureau |