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PRESENT TAX RATES AND TARIFf DUTIES ON TOBACCO (Continued from page three) Erroneous Comparisons with Tobacco Taxes in Foreign Countries It is sometimes recklessly stated that if the United States should raise its tax rates on tobacco to the high rates paid in other countries, of if it should for ma Government Monopoly 1,of tobacco as has been done in other countries the revenue on tobacco woul(d be very -much enlarged. Our -answer is that there can be no fair (basin for comparison between the taxes imposed on tobacco in this coun try iind those imposed in foreign countries. The Tobacco Industry is one of the major industries of the United States, not alone because its domestic consumption per capita amounts to more than twice the con sumption twice the consumpti6n per capita in France and almost three times the consumption per capita in England, and a still greater propor tion obtaining in other countries, but because the United States supplies a large proportion of the world's neceds for tobacco. The raising of tobacco eonstitutes one of the mest important factors in agriculture in America, while, on the contrary, it plays a subordinate part in both the agriculture as wel las in Your Manning iALD M M M 2C M M U m 'U MILNR Ou e al ie0 Has FlUevt SikadFete - -U mo igi;w r U 'U Ouic wiv ll ie os U A HasFlVlvt the commerce of other countires, Hence, a comparison of revenue or tax rates prevaijing in the United States and in foreign countries, can hardly be said to be fair,.logical or just. Revenue in Regle Countries Irrespective of the sharp distinction between the tobacco siturction in the United States and that obtaining in other countries, notably in those where the "regies," or government mono polies have been established, a simple analysis of the per capita revenue re ceipts and the per capita consumption in those countries, namely Italy, Japan, Sweden, France and Spain, clearly proves that high prices or high tax rates not only fail to yield cor respondingly high revenue, but cur tail consumption, handica1p the indus try, and deprive the public of the use of that which it desires and is entitled to enjoy. As a result of the establishment of the "Regies" mentioned, in the coun tries named, both the consunption as well as the revenue per capita, as will be seen front the following table, are much below those of the United States CHICHESTER S PILLS Ladil yIAMoNr NBRa. AN OLudleategr~ou Isrn I'llin lied and Gold nitalicV/ oxes. sealed with Blue Ribbon. Taske no other. flu1 0r ouip Dra~~ I W.4;1~frI , N.T gE3 yearsknownaslBestSafestAlways Reliable SOLD BY DRUGGISTS EVERYWHERE Ref rige May not be as lar'g( frigerator car, but, I needed during this k will give your Refi maintaining in it tha so necessary for pre.( Keep your meats, v other things in perft EROUS USE of PU] Light an( ERMi STORES IN OT Ladies RE Velour, Our and ID r'e noW able to vr and pl l)1'CCS.shown. iem the before decide our pr1 can bu3 IEMEIMRM with the exception of France, where, while the gross revenue per capita is 12 cents in excess of our revenue per capita, the consumption per capita is Iss than one-half the consumption per capita in this country. Annual Per Capita Consumption United States ----_-----__.6.65 lbs. France ------ ------ ---- -- 3.27 lbs. Italy------------------_..1.61 lbs. Japan'------ - --- --1.41 lbs. Sweden ...._--- _. _---..-3.71 lbs. Spain ---- ----- ---- ---- - 2.06 lbs. Annual Per Capita Revenue United States -- ---- ----------$3.02 France ---- ---- ---- -------- 3.14 Italy -------- --------------- 2.44 Japan -.61 Sweden 1.78 Spain ---- ------------------- 1.46 Tobacco Taxes in England As regards Great Britain, an en tirely situation exists. Enjgland col lects practically all of its revenue from tobacco in the form of tariff duties on imported tobacto for it has no tobacco of its own to speak of. Cal culated upon its tariffs on raw tobac cos, the taxes upon the finished pro ducts are muh higher than our taxes, with the result that, whereas the per capita consumption of tobacco in this country, is 6.65 pounds per annum, the per capita coistumptioi in Great Britain is only 2.47 pounds per an rator as a regular railroad re arge or small, it is most nd of weather. Our Ice eigerator EFICIENdY, L same even temperature ;erving perishable foods. egetables, eggs, milk and !ct condition by a GEN 1ITY ICE. I Ice Co. EEEEEEEEEEmEEEUEg i N'S LD A - W iewFal oat, uis U . . U resesar ariv g lateltetsye ittens re ein Com an gt yur thyaepceUvr ice ae s ayboy U U ' Its clean, white-tip flame gives the correct heat insta T HIS is the reason why cooking with a New Perfection is so easy and successful. You can regulate the heat accurately to within a few degrees every time you bake a particular kind of pastry or cook a roast. Instead of the old way of "rushing the fire" and more often than not burning your cakes, a little experience with a New Perfection will show you how easy it is to get successful results uniformly. You can adjust the heat in a second where it takes several minutes with the draft and damper method of a coal range. Over 3,000,000 housekeepers who use the New Perfection enjoy the relief that it affords from coal and wood carrying and all the litter and bother NEW PER Oil Coc Iniasimiuc.h as the revenue derived t??3:: ti ::S3 from Tobacco Products man factured ill Elalncllid comles entirely from Cus toimis or Excise Duties on the raw to bacco ,the tax rates upon the finished prodlcts depend upon the size of the i U J B] article and the q1lItity of r'av to bacco used therein. It is therefore impossible to state exactly what the taxes on eigarl or Cigarettes aiount Rough Boar A close approximation may, how eveir, e arrived at; on the bas is of the weight of the average manufactuIred prodtuct. Taking cigarettes, for ex amliple. We are informed that the Longand eigarettes made in Englianld are linot .1s substant ial or as heavy as the A meri- Short Leaf (.anI cigarettes, and that 2 lbs. of tW bacco wouild probably be sufliicient for a thousand ot the average cigarette. Get My Pric The dut.y on raw unstemmed tobacco bieing 8.. 2d. the tax on the manufac turleld plroduct on the basis indicated wVolll amonti to 16s. -bl. as compar eI with the "3 Internal Reveinue Tax in force ill the Lnited States. 'or England to receive upon its per E B, SHOR' capita colsumpt ion of 2.17 poids the same1i amnounit of per ca pit a revenu that the Ulited States GovernmIent Phne22is collect ing from tobacco , Eiiglanld's tax rates wou 1ld have to lie alImost thre'e anigS times the amnount of our tax rates. In other words, with approximatelyj thre tc'Iiimes I le amiouint oif our tax ::::::u:::: ::: rates, l'lngluad's per capita reveniui, hased uplon its per' capiitai conlsumpition wvouhil only etiual oull peri capita reven- 5lllI' frti iie nu lbased upon~l 'ou' tax-ra:tes armnl ourdlelilthvryea Iper caitiia conisumtion. av xll ile Ihts Thue impliort:ince of toblaicco agrlicul-illmi('('liutlelft turaIlly ini thiis counitry shoiuldl not be bcoIlls Ytlli' over'lookedl. O ur own conilsumpl tlo ion t's amounillts to '700(,th),it00t lbs. pir an1- Weeleeii iofi (capitai. l.ast year' our1 total Iproue- ~lll.W' i\( oi ionn was I ,50i,000~i,000i plounds iintioudO(01rmlei.(Xils iigur'' which is at thei late of applroxi- ihaeepfitwth, nately 13~ lbs. per c:u pita orl lver live'~ 'titl( illlil ftii Great. lBritaiin. lIn the Unlited Staites hii r'ic 111hnr 1,9)1,000t( acres of land icompriisig ng cmcl Ilii som11 3I25,000li farmis alre devoitu'd tio the Htw tt ta l (ult ivat ion of tiobaccio which has long tlt nestep'slt hten regarided a's till "mli0oe c ropl."' v ilerduci htpa Ex'esi vi tax raites with Conisequlent i h ine i'sltC fail to be h:rmiifiul toi thIis g reat indus1-nttae fl' '(cliI t ry, seiou~ilsly affecting the prospi'rityV1(1 li if ot' 825,0(t: tobiacco fai'mers, 12 ,t0 to i W i' ei ht~l baccoi manufr IIV('turieris, 800I),000t r'eta ilerIs lillt',l'id''o IOy I and hiunidredls of thousands ouf oI i' i illigthers il~5i idlentiflied herewith and who whonl Vly i i~elii'eEflf'( depend upon0 the Tobactco Iniduistriy for b ilnclsa11~l~I their livelihood. eiiItotega.lii5 C onclusion i oihigtecer We have vi:--ed our1 hol ief that t hi'e n ottatae10k tobacco ind us try bear's an unIifail' pro.-thg'iwhall 'ors portion of the tax buriden-- that spre'tad CliiUI tjstll h inig of this burd~en mrn'e widely wvi1life mai~ke forll gret'er(l stability of Govern- Tu h oenet men'ltal inicomel. g'ttntoseggi We havce enodeavored to show thatWrriv(IiyJtllc0 tax reCcei pts fi'o ithe toballcco indulis- sid',adhce yl Logand EB.CSOR MaI~ nnerting S.r daced in cethvery.na A he areidst rynder eqp * "2~~' ursta mis n imhe Ctryldesr Gretio.W hvd cnti to----G---v--rnm---- nt, xn seu ped ALADDIN ntly SKItITY Oft %1 \NIPA\lI) oil ( OMPAN that go with them. Their kitchens arc more crm. fortable to work in, too, especial lv d: ring %% anor weatlher. Another feature of the New Perfection k i., low, blue chimney. This drives clean, sootless heat against the cooking utensils with an extremcly small loss by radiation. You can alwsjs : .e tc flame through the little mica door. The four-burner size equipped with warmin, cabinet and New Perfection Oven is the mot popular. But you can obtain a five, or , or one-burner size if you prefer. Aladdin Secu'rity Oil gives the best result, uni. formly. Use it all the time. New Perfection Oil Cook Stowes are sold at m: hardware,furniture and department storIes. STANDARD OIL COMPANY (NEW JERSEY) FECTION k Stoves MI:tM= not only'by civil orgalnizations: of all types, butt also by churches andu1 reli IIglus associationls of aill denoinaim tions, have liberally prov ided for tirn niII on tihe ha ttleie-ld that ,which ha s Sbeetn un iversally recognlized as a boon -. . man kinl an as one of the grates factors itn preserving or Iatl, to wit: Tobacco. [IS 'eeling that it is equally essen tialI for the happiness, ciontentnit. tnd - well-being of the civil populatio'l.i t) ingI' facil itte the suply of 'lolmcco il millions upon imillionis of peopl whot) aI re iaily <IerivinrI g c II* che r', s Ilucv . i I comfort. t Ivrefr I, c rIspevct fulV submit: 1. That. the taxes imposed upon Tobacco should not. exced t limiit that voulld place the commiodit with es . in the reach of all chlarses of lnvople. 2. That the pIrestit War Tax on ry! I Tilbatcco is extremely excessivo ald that, inl these Ii tics of ret-eei-hmeno t, aittnd economy, these textraordinaril ly heavy taxes (o this useful ald be. ii comod itly slioUll he reduced to 1R a normal :il pealce tilm lasi-. Tobacco .l trchat Association f the Ulnitel States. liy hle~ ~ s lthishk ind, I N(OTlIE )1-' 1)18(1 lilGE fori (Clarendoni (ountyi, 8. C., ont the art- not Ie lath <iy of Auguist , 1p21 att 11 l':bi i re-duct ion.- inniistriatrix of thei Estate of Edlwar I I by thIe to: 11. Gam leil, deceased. x ~ ~ ~ ~ ~ ~ Ah nis igtt ot~ittijt rat rix. ma-ti'] Alannig, .July 12, 1921 -.-1 Ip. uited lar-ge-ly AD l)IlITi.TWOIIS S.\hE. ini th li'past; ir eiipilyVes Sble lise i ti e i est t bidd rt foutr ifs a l. t i t.r. sieiice of liin Geinyts neiar !! . a . Cornetr, S. ( ., on Saturiday the 'th 'Iayv r conivictiont of August, 192l at il1o'ilock a. :1. n~ites of taix thei foillowving perisiiion l oet y :-.n is trett n- loerd Ttiig .(Cr, one lot Elf hiuse onlition..: thle hidld furn-iiturit, line' st of hu~ggy hiar ln to biecoiml neiss;, one hiieychi- :inol two shtare of mt, taxes of stm-Ik in P'inewui I-e -ii] Prid-t Co. T'. I1. AldI\S, ,stritly Ainlistrt. sit he iss - IPinewotti, Jluly 20, 1921. pd, ceissary for' health, it is ir a nonit--is- - mtobacctF solace and iiCYPRESS of civilizedSAS ~cesit~.-ittDOORS ofallth oti BLINDS linion of aill ir respecte~0 id supporited RRLE 0 the ed mon.. MOULDINGS % AND ...s c.MILL WORK ..S. C #u~tsttiutw