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. f $9,000,000 Tax
on Purses Here
' Continued from rtn On
pad of pur white paper footed up tha
extra bill that must be pnld by eon-
unien of whisky In Philadelphia. At
' flrt'li doubled hit own flgnrei, for the
H imount wa atagjoflnc.
'), . GIt New "Kick" to Liquor.
, J Torterday when Nell Bonner, pres
ident of the PhllaOelphla itetall Liquor
Sealers' Anoelatlon, dlscueasd ths new
j,rtvenue tax on booze; he tiasetfed that
' It -wafe like "klcklnr a dylnr man."
L, And this Is how the kick- vlll be ad
ijilnetred: "Tho tax on distilled liquors," said
Mr. Lcderer. "has ben boosted from
'J.40 tb .40 per Ballon.- Whisky con-
I fltltutcs the bulk of such products and
In thS Philadelphia, district at the pres
nt.tirta we have approximately 1,60ft,
000 rtllofts. The nw tax means an
extra; charea of mora than 16,000, WO.
That; J .ctlled a floor, tax, and a floor
tax tn,eans this: tt us useumo that a
retail dealer has' 100 gallons of whisky
r 1ft utock. He, has paid the regular tax
ofJJitO.per gallon on It, but must pay
th's, floor tax, which Is ths difference
between tha old and new taxes.
"The tax on distilled liquor," con
tinued the collector, "Is not Imposed un
til It Is withdrawn from bond and the
Question arises as to whether all of It
Vrlll b withdrawn. If It Is, tha tax
must be paid and that means nn extra
hill of. moro than $6,000,000 that must
' be paid."
March (8 Is the last day allowed for
ths tiling of Incoma and profits returns
find this means, a great volume of work
for tho collector's ofllc.
neturn blank, have been sent front
Washington and thesa will ha distributed
, In a few days through the central and
branch offlces that are to be established,
' INSURANCE MEN HERE
PUZZLED OVER TAX
i omclals of Philadelphia life Insurance
companies are pusxllng ovsr the provl-
muns oi ma new revenue Dili mat anrecc
life Insurance, This afternoon they were
ollll unwilling to risk opinions ns to just
now raucn nty win nave to pay.
Asa 8. Wlnr. rjresldent nt tha Prnvl
dent Life and Trust Company, printed
through the glass walls of his otttce to
other officials of the company Vho were
rending me insurance tax provisions and
said they were as unwilling ns he to
discuss the tax subject until they had
Bono o-er It thoroughly. Mr. Wing had
iwnw rt r.aaiy KK'K ni. Hie Ulll, DUl liau
not had tima to study It.
"It is rather complicated," lis sold.
''The tax nf alffht i-ntn n hltnrirrt At-A-
lars on the face of life Insurance roll-
nis we Bra nireaur paying Because It
I In the old bill. W will hn. m rav
13 per oent on receipts from premium
iiaj-mems, minus certain deductions.
Then there Is a tax on payments to hene
ncarles which la In the nature of nn
Inheritance or Incoino tax.
"I cannot go Into these matters n
cirtall nor express any opinion nn In tha
affect of the taxe until I have made a
long and thorough study of the tnens
Uro as It affects the companies."
AUTO TAGS IN DEMAND
Money Rolling Into State's Coffers
1 From Motorists
Ilarrlahurg, Feb. 7. Receipts from
1910 automobile licenses are around
$2,000,000, many thousands of dollars
ahead of what they were at this time
last year.
Money has been rolling Into the au
tomoblle division at n rate which has
never been Known before, and one of
the reasons assigned Is that the weather
conditions have been of a character
k which has permitted owners of cars to
drive them freely, whereas last year at
this time Pennsylvania was In tha grip
of an unusually severe winter. Tha di
vision has been running with three shifts
of men In order to get out the, tags.
I Have Resigned-
I as president of the Beam-Fletcher Co. and have
completed my own organization to render daily
Motor Freight Service Between Philadelphia,
Newark and New York, "fliis service will be
known as
and will be under my personal supervision at all
times. Our policy will be a trifle different from
the ordinary. and will include the transportation
of merchandise at rates approximating railway
freight (plus cartage) costs.
Our new booklet describing "A New
Development in Transportation" is just off the
press and will be mailed upon application.
RECEIVING
Njwark 335 Market St
New York 459 Canal St
Philadelphia 425 Market
L'l
;f Li il
J if-. '
I
Government restrictions being removed, we are glad to
resume our own direct method of dealing with our cus
tomer. Orders may now be placed for any quantity of
"AMERICAN COAL" by mail or phone, and for imme
diate delivery.
NEW PRICES FOLLOW:
Efr,$10.30; Stove,$10.0; Nut,$10.70? Pe,
REVENUE BILL EXCERPTS
SHOW HEAVY INCOME TAX
Washing ton, Feb. 7. The drastlo pro
visions relating to Incoma taxes con
tained'' In the conference committee's
rovenue bill, with the levy on war
profits and xcess profits, furnish a
great, part of the burden that will be
Imposed on the public to meet govern
ment expenses. Details of this vastly
Important Income tax section are sub
joined: Under tho general definition of "per-
onat service corporatlcn." tho conf.reesT"-.
amended the Senate and House bills bo
as to exclude "any foreign corpora
tion, or nhy corporation, 80 per cent
or more of whese gross Income con
sists either (1) of gains, profits, or
Income derived from trading as a prin
cipal, or (2) of gains, profits, com
missions, or other Income, derived from
a government contract or contracts
ii'. tie between April 6, 1917,nftd No
vembrr 11, 1H$.'V
Dividends, tne method for determin
ing gain or loss, and Inventories, are
explained In detail. Concerning re
turns for the fiscal years of 11 and
120, the conference report specifies:
"Sec. 205. (A) That If a taxpayer
makes return for n fiscal .year begin
ning in 1917 and ending In 191$. his
tax undfr this title for the first taxa
ble year oho.ll be tha sum of: (1)
Tha sains proportion (fa tax for the
entire period computed under Title I
of the reienuo oct of 1916 as amended
by tho revenue act of 1817 And under
Title I of the revenue act of 1917,
which the portion of such period fall
ing within the calendar year cf 1917
Is of the entire period, and (2) the
same proportion of a, tax for the en
tiro period computed under this tins
at the rates for the calendar year
1916 which ths portien of such period
falling within ths calendar year
1918 Is of the entire period: Provided,
that In the case cf a personal service
corporation the amount to bs paid shall
be onlythat specified In Clause (1).
"Any amount heretofore or here
after paid an account of the tax Im
posed for such fiscal year by Title I
of the revenue act of 1916 as amend
ed by the revenue act of 1917 nd
by Title I of the revenue act of 1917,
shall be credited towards- the payment
of the tax imposed for such fiscal year
by this act, and t the amount so paid
exceeds tha amount of such tax Im
posed by this act, or. In the case of
a persona service corporation, the
amount specified In Clause (1), the
excess shall be credited or refunded
in accordance with the provisions or
Section 252.
"(b) If a taxpayer makes a return
for a fiscal year beginning In 1918 ana
ending In 1919, tho tax under this
fltla tftr an.!, (lannl vir ahnll be the
IT-rViTarRffCrnoSttdlJncomO loss the deductions allowed.
under this title at the rates specified
for the calendar year 1918 which the
portion of such period falling within
me caieimar jour mis m vi wo "";
period, and (2) the same proportion
ef a tax for the entire period com
puted under this i title at the rotes
specified for the calendar year 1919
which the portion of such period fall
ing within the calendar year 1919 Is
of the entire period,
"(c) If a fiscal year of a partnership
begins In 1917 and ends In 1918. or
begins In 1918 and ends In 1919. then,
notwithstanding the provisions of sub
division (b) of Section 218, (1) the
rates for the calendar year during which
such fiscal year begins shall, apply to
an amount of each partner's share of
such partnership net income (deter
mined under the law applicable to such
year) equal to the proportion which the
part of such fiscal yearfa!llng within
such calendar year bears to the full
fiscal year, and (2) the rates for the
calendar year during which such fiscal
year ends shall apply to an amount of
each partner's share of such partner
ship net Income (dttermlned under the
law applicable to such calendar year)
equal to the proportion which tho part
of such fiscal year falling within such
calendar year bears to the full fiscal
year: Provided, that In the case of a
personal service corporation with re
spect to a fiscal year beginning In 1917
and ending In 1918, the amount specified
7inyj?&m
STATIONS:
Phone: Market 6323
Phone: Canal IB 68
St Phone: Market 3716
EVENING PUBLig
In clause (1) shall not be subject to
normal tax."
INDIVIDUAL INCOMi: TAX
Ji'orrasl Tax
The conferees agreed upon the Senate
schedule for normal Income taxes as
follows:
, "(a) For the calendar year 191S, 1!
per centum of the amount of the net
income In excess of ths credits provided
In Section 216: Provided, That In the
case of a cttlten or resident of the
Kl'it States the rate upon the first
14000 nf mtfh avaaaa mnimf ti1t 1, a
after, 8 per centum of the amount of
ths net Income In excess of the credits
provided In Section 216: Provided, That
n the case of a citizen or resident of
tne united States the rate upon the
first $4000 of such excess amount shall
be 4 per centum."
Surtax
The schedule of surtaxes adopted by
the conferees follows:
On entire net taxable Income of
Per cnt
m.ooo ,e.,.u?
8.001 .X!I!,..., 2
10.000., ,,,, 3
1 2 000 : , . , 4
l4.ooo n
10.000 fl
1S.O00 7
20 OOO 8
22000., 0
$5,000 to
o.ooo to
b.000 to
ln.ono to
'js.ooo to
M.000 to
1S.0OO to
II OOO to
jn.noo m
2!.0fl0 to
V4 ono to
26,000 to
' imiii iu
30.000 to
aj.nou to
SI, 000 to
3 OOO lo
KS.000 to
40.000 to
42.000 to
44.000 to
40 000 to
4S.O00 to
BO.000 to
IS.OIIO to
.14 00O to
.1(1 OOO to
KB. OOO to
110.000 to
03.000 to
B4.000 to
AS OOO to
OS OOO to
70.000 to
72,000 40
74,000 to
78,000 to
78-000 to
24 TOO 10
20 OOO.
II
U
, 13
n.uuo.,
.1(1 Don.
32,000.,
S4.000.
3S OOO.,
.18 OOO. .
40.000..
42 000..
44.000,,
40 ooo SI
IS.000 !J2
no ooo
28
.12 noo...
.14 OOO . .
fill noo...
r.s.ono,
no ooo . ,
OS.OrtO,..
01.000...
on ooo , . .
04.000...
70,00(1,,.
72,000...
74,000...
ts.ooo...
J 4
rs
20
J7
2
2V
.10
.11
S2
33
34
31
3d
87
38
80
40
41
42
41
44
43
40
47
49
32
.10
00
;
7? 000...
SO
I uw...
SO 000 to
s?:
ra.ooo to
S4 ooo to
96.000 to
89.000 to
00,000 to
02.000 to
l4 000 to
08 000 to
nS.ooo to
100,000 to
1.10 000 to
?(I0 000 to
loo.oon to
RH.OOO
PH. (HID,
00 000
1)2 000
04 000
BO 000
IIS.000
100,000
1S0.O00
voo.ouo
aoo.ooo.. .
1100,000. ...
.100 000 to 1,000.000
More than 1,000 000
"Net Income" Is defined as the "gross
, "Cross Income," In the conference
hill, Includes all gains, profits and
income derlied from salaries, wages
nr compensation ror personal service,
Including the Incomes of the President
of the United States, the Judges of
tho Supremo and Superior Courts of
the United States, and all other officers
and employes, whether elected or ap
pclnted, of the United States. Alaska,
Hawaii cr the District of Columbia;
and also the Income from professions,
ocatlons, trades, business, commerce,
or sales, or dealings In property,
whether real or personal, growing cut
of the ownership or Interest In such
property; also from Interest, rent, divi
dends, securities, or tho transaction of
any business carried on for gain cr
profit, or gains or profits nnd Income
derived from nny source whatever.
The following Items are exempt
from tho Income tax! proceeds of life
Insurance policies paid to the bene-
limn
1 Kfe?FAVORITA 1
I ; i SHAPE A
E Te cho! of"lliiH s 3 XT s E 5
T 1 Havana tobac- JSsh's WSflBS 3 " -
p co is blended to pro- fj;.. "M'MSBIfcU 3 - I
p duce the distinctive f-'MSWI83 ff""
The House that Heppe built
FOUNDED IN 1885 ADOPTED ONE-PRICE SYSTEM IN 1831
C. J. Htpp fi Son 1117-1118 Chestnut Strttt6th A Thompson St:
Heppe Victrola Outfits
These outfits have been especially
arranged for home Use. Each outfit
contains a Victrola and some records.
The aupply of these instruments is
very limited. You should make your
purchase NOW.
Special Heppe Outfits
VICTROLA IV-A $22.50
Records your selection 2.50
Total cost , $25.00
VICTROLA VI-A $32.60
Records your selection 2.60
Total cost $35.00
VICTROLA VIII-A ..
Rtcrsf your selection
LEDaER-PHILADELPHIA, FRIDAY,
flclaties cr under the contracts of lh
policies; the value of property acquired
by gift, bequest, deWse or descent,
but the Income from them shaM.be In
cluded In the gross Income: Interest
upon Stats or Federal or securities Is
sued by ths Federal Farm loan Board;
income of foreign governments re
ceived frcm Investments In the united
States; amounts received under work
men's compensation acts.
Members of the military or naval
establishments of the United Stata
are glien an exemption of $8500.
The following deductions are al
lowed: all ordinary and necessary ex
penses In carrying on trade or busi
ness; all Interest paid on Indebted
year; Itsses sustained during the tax
ablo yenr that are not compensated
for by Insurance or otherwise: worth
lees debts; a reasonable allowance for
wear and tear and depreciation: n
reasonable allowance for amortisation
of cost cf Increased facilities: con
tributions or gifts made during the
year to religious, charitable, aclentino
or educational organisations, and act
ual losses through Inventories or re
bates which the taxpayer has been
required to -pay, due to a fall in prices.
The following credits are allowed for
the normal tax:
"(a) The amount received as divi
dends from a corporation which is
taxablp under this title upon Its net
lnccine and amounts received as ulii
dends from a personnl rervlc- corpo
ration out of earnings or profits upon
which income tax has been Imposed by
act of Congress;
"(b) The amount recelicd as In
terest upon obligations of tha United
States and bonds Issued by the War
Finance Corporation, which Is Included
In gros Income:
"(o) In the case of a single person,
a personal exemption of $1000, or In
the ca of the hend of a family or
n mnrrlad nerson Uvlnir with hllsbHnd
n i or wire, a personal exemption in j.uuu.
" A husband and wife living together
j'J shall receive but one persona! exemp
18 ticn of $2000 against their aggregate
lo 'net Income; and In case they make
o . senarnte returns, the nereonol exemp
tion of $2000 may be taken by either
or divided between them ;
"(d) $200 for each person (other
than husband or wife) dependent upon
.HJiESKJMl!
CCTIXUR
IT should be a matter
of local pride to know
that the St. James, in
this town of very real
hotels, has the reputa
tion for having the best
cooking in the entire
United States. The man
In Portland, Maine,
knows this so docs the
man in Portland, Ore
Ron. )ut do you know it,
Mr. l'hiladelphian?
Right at yonr door is
the very best food,' more
appetiringly prepared,
than at any other place
In the country. Won't
jou run in any day
and let us prove it?
g
Walnut at 13th Street
iT. B. Johnson. .Managtr
nKKimiiiamflainiiiBiiiEniw.raiw'KiS!
Bii
Ictrolu V11I-A, 5J
Sip TK V
34 ..- n
asinMipsip
.....v $50.00
5.00
and roceUIng his chief support from
the taxpayer, If uch dependent per
son Is under eighteen yesrs of sgc or
J?.-. ??pable ' self-support because
mentally or physically defecthe.
niiA". 1 P, ,'he case of a nonresident
""if." Individual who Is a cltlfen cr
suoject of a country which Imposes
"."..J?0?"19 Ux- 'B credits allowed In
subdivisions (o) and (d) shall be al
lowed only If such country nllowg
o.m.'i.r ""!" cltliens of the United
Hlots not residing In such country"
T1?' conference bm decir thntt
individuals carrying on buMnena , In
partnership shall be llsble fcr Income
tax only In their individual capacity"
income of estates or from nny kind
of property held In trust Is subject to
the Income tax,
Tha bill further makes accumulated
dividends subject to tho surtax on In
comes of the stockholders of corpora
tions. Under the terms of the bill. ery
Indhldual In tequlred to make a re
turn on his cr her Incoma. This ap
plies to single persons whose net In
come Is $1000 or over, end to married
persons whose aggregate Income Is
$2000 or oi er. ' No change Is made
in the date fcr filing returns. AU re
turns must be filed on or before March
15 of each year.
V. S. Consular Agency Hurried
1Vnhlngton, Feb. 7, The American
consular agency at San Pedro Sula. Hon
duras, was destroyed by flre January 31,
the State Department was Informed to
day. All official records were lost.
ADVANCE SHOWING OF EXCLUSIVE
I
1919 SPRING STYLES
1 I
The
Belgian
Pump
$6-95 SA
The most beautiful pump for the coming- season on sale exclu
sively at our stores (uaranteed to fit perfectly, comes in Black
Glove Skin, Nut Brown Vlci, Patent Glased Colt, Satin Vf 1
and Genuine Black Suede Smart Calf Oxford, lone P"l M'S
yamps with graceful lines. $10 and $12 values JJJ
Ladies see this new number in a genuine Patent Coltskin
Pump, with full Louis Heel, opera style riveted $ Q
arch supported shank TTeeiO
Special Friday and Saturday Only Men's
genuine Mahogany Calfskin Vamps Shoes and many
others to suit the individual taste, $4.95 The only
Market St. store selling shoes of $8, $9 and $10 values
at $4.95.
R. & L. Shoe Stores
728 Market St.
Look for the R. &
ftupen fn. oc
What Union Labor Will
Demand at Peace Table
The man with the hoe has broken the silence of the centuries. Almost every dispatch
from Paris emphasizes the fact that the most potent voice in the reconstruction of the world after
the great war is that of labor. It is speaking at the peace table itself. The laboring forces of
almost every country are making demands. What every American, be he employer or employee,
desires to know is what demands American labor is making and should make at the conference.
To answer this question, THE LITERARY DIGEST has asked the editors of journals
voicing various phases of labor. opinion in this country to give it their opinions, and the result
is published in this week's LITERARY DIGEST, dated February 8th, together with the
demands of English, French, Belgian and other labor leaders. These spokesmen for organized
labor have very clear ideas as to what ought to be done in Paris and Bern, and there is no doubt
that this highly informative article will be widely read and discussed.
Other articles in this exceptionally interesting number of THE DIGEST arc:
Irish and English Views on the Sinn-Fein Republic
A Summary of Opinion As Gathered From Leading British and Irish Newspapers
The Peace League Launched
To Halt Immigration
"Wilson Diplomacy" and the Bolsheviki
Efficiency and Horse Sense
Compulsory Training in Nursing
Antiquarian Opera Preferred to New
The Man Who Guided Art-Collectors
Mercy for Conscientious Objectors
Current Poetry
Personal Glimpses of Men and Events
For more than six years, THE LITERARY DI
GEST has been the most important general clearing
house for those who need buildings and their equip
ment, and those who furnish building materials and
technical skill.
If you are going to build a private residence, a
building for industrial or manufacturing purposes, a
skyscraper, a garage, or any other sort of structure,
February
p Jflgrary inspsi p
FEBRUARY 7, 1019
URGE NEW TAX PLAN
Realty Men Suggest Other Levies
Besides Present Ones
Suggestions for legislation to raise ad
ditional revenue In Philadelphia from
sources other than real eetate, which
they contend Is already carrying more
than Its Just proportion of the burden,
nro contained In n letter addressed its
terday to the subcommittee of Councils
on legislation affecting Philadelphia by
the Philadelphia Ileal Itate Hoard's
committee on legislation.
The letter recommends that the Leg
islature grant the Councils of Phila
delphia "broad and liberal poncrs to
ELECTRIC TRAIN HITS AUTO
Touring Car Operator Thought Cross
ing Signal Marked Rock Pile
Two occupants of a touring car nar
rowly eseaoed death laft nlaht when
they were struck by an electric train
i on tha Pennsylvania rtallroad in North
Woodbury, N. J. They were Itnv Mor.
E.in Hnd his wife, of Salem, N J., who
were on their way to Philadelphia
iiotn sunercd nruises mil no serious
lnurles. although the car wa. badly
demolished. Morgan declares that h
snw a red light at the crossing, but
bellaed it to be a rock pile,
New
44 N. 8th
St.
L. Before Entering
Sat. fc-venuigs.
$4.95 I
tt II
Many Interesting Illustrations, Including Cartoons
Building Materials Equipment Engineering
8th Number on Sale To -
The
Soldier Soni Return
M", and Mrs. Thomas C. Loomls, of
Newtown Square, receded a pleasant
surprise when thrtr to sons, Sergeant
Wllmer F. and Corporal IUymondT W..
returned unexpectedly, the former from
Mann & Dilks
1102 CHESTNUT STREET
Mann & dilks
1102 CHESTNUT STREET
A Superb, Thrilling, Spectacular Novel, Surpassing
Anything in Modern Fiction " .
The Four Horsemen
of the Apocalypse
By BLASCO IBANEZ, Foremost Novelist In Europe,4
Cloth, $1.00 postage extra). At all bookstores or .may be ordered
direct from
E. P. DUTTON & CO., 681 Fifth Ave., New York
I '."'
Trying to Tame the Bolsheviki
Poland Reborn
Curious Hun Projectiles
Corporation Dry-rot
How the Grocer Substitutes
Literature Crowning Peace
Church Pews Free and For Sale .
An Episcopalian View of Zionism
Norwegians in the United States
News of Finance and Commerce
j on will be interested in reading the announcements of
the building material manufacturers appearing in this
week's issue of THE LITERARY DIGEST. There
is a wealth of practical information in this number that
is not only interesting but of much importance to every
one. You will find interesting suggestions as to the
construction, equipment and decoration of modern
buildings.
day All News-dealers
15
the battlefields In France and tne'VMK
ter from Camp Meade. Ths bora Met
accidentally at the Sixty-ninth fttrtet
Terminal They are first couelns'ef
uapiain it. iiowaru ieiuinir, or utm- m) J
ware County, who was killed at Chs- Jr .1
tesu-Thlerry. , Jj
' - '
,'
Tyrol Wool
Ladies' and Misses'
Tailored Suits
Spring and Summer Stylet,
and Color
26.75 29.75 34.75
Also
Top Street Motor
Coats ,
24.75 29.75 37.7i
-
White Suits and the new
Spring Hats are in our Stock1.
1 (
t
10 Cents
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V.i
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, T9U1 ; it (...v ' ' ...$55.00
if-- x iiiii 1 ? nrfiiik -iim -'
JU , iWaWAaNALUOOMRANY
BBSS' .'t- .' - - "'" '
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HEW StainUrd DktfMMvLNlWTGBK i
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