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Show RAILROADERS ASKED I TO COLLECT TAX TO CONDUCTORS " 1. Effective November 1st, 1917, a war tax will be levied by the U. S. Government on the amount paid for the transportation of freight, pas-, sengers, parlor car seats, excess baggage, bag-gage, milk and cream. 2. The amount of taxes levied will be based on the amount of charges collected for transportation service and is as follows: Freight Eight per cent. Passenger, including transportation transporta-tion of corpses (except that no tax is assessed on amounts paid for tickets tick-ets for continuous journeys costing 3 5c or less or amounts paid for commutation com-mutation or season tickets' for trips less than thirty miles) eight per cent. Excess baggage, bicycles, baby carriages, dogs, theatrical paraphernalia, parapher-nalia, scenery, etc. eight per cent. Parlor car tickets ten per cent. Milk and cream three per cent. 3. In addition to tax on freight charges, tax will be assessed and should be collected on the following miscellaneous i freight service charges: char-ges: Compressing in transit. Cleaning, dressing, refining in transit. Drayage Lighterage, towage, wharfage. Reconsigning or diversion. Refrigeration when assessed on tariff basis. Stopover. Switching. Transferring overloaded cars. The following charges are exempt from taxation: Car rental. Car service or demurrage. Extra icing when charge not published pub-lished in tariff. Feeding. Standing and bedding. Storage. Yardage of live stock. Draying, switching, wharfage, or any other charge absorbed in the through rate. i 4. Conductors must collect the war tax whenever they collect the transportation charges and also in the following cases: (a) Where tickets are issued by the agents of the Advertising Depart rnent nrior to Novemher 1st" and are not presented for initial passage pas-sage until after midnight October 31st, 1917, and .do not bear endorsement endorse-ment of agent or conductor showing war tax collected. (b) Where mileage tickets are purchased prior to November 1st, whether partially used or not and the front cover does not bear endorsement en-dorsement by agent or conductor showing war tax collected. (c) All scrip presented on train for cash fares (tax must be collected, in cash, not in scrip.) (d) Agents at milk-shipping po;nts have been instructed to communicate com-municate immediately with holders of milk tickets sold prior to November Novem-ber 1st, 1917 and explain to them the necessity for the payment of tax on such tickets before they can be used. , Some of these tickets on which tax has not been paid may be attached to milk and cream shipments ship-ments originating at . non-agency stations and if the shipper is not on hand and the war tar tax cannot be collected at point of origin, Train RaFPappnifln ohnnlrl Yte rpnnooorl tr prepare milk . waybills showing thereon the individual numbers of the milk tickets and endorsing same "Agent at destination collect war tax on delivery." 5. The amount of war tax collected col-lected by conductors on freight picked up at a non-agency station should be shown as a separate item on receipt given to patrons and also on conductor's waybill and should be designated thereon as "War Tax.' 6. The amount of war tax collected col-lected in connection with passenger transportation should be included in the amount for which cash fare receipt re-ceipt is cut. If the gross amount ends in odd figures for which the receipt re-ceipt makes no provision, the next highest amount should be cut and the receipt and stub endorsed showing show-ing the actual amount collected. It war tax is collected and not transportation trans-portation charges as outlined in rule 4, cash fare receipt should be issued ana the receipt and stub endorsed en-dorsed "War Tax". 7. Each detachment of scrip or mileage and each ticket on which a war tax is collected should be endorsed en-dorsed to show the form and number num-ber of cash fare receipt issued for the war tax and the stub portion of cash fare receipt endorsed to show form and number of scrip or mileage mile-age book or ticket on which collection collec-tion was made. 8. The amount collected on each item should be reported separately in the column headed "War Tax" on the same line with report of cash fare check issued. The amount collected col-lected on excess or miscellaneous baggage charges should be turned over to the reporting agent with the baggage charges collected. |