University of South Carolina Libraries
WAR REVENUE ACT ??] be TO BE WIDELY FELT th, . th( Digest of Measure Issued By Oilice of South Carolina Colloolor of 1^". the Tax. th( ter A dij*est of the war revenue act 1,1 passed by the last congress to make up the deficit due to the falling oft jP1 in tariff receipts was issued yesterday from the office of D. C. Heyward, col- ur\ lector of internal revenue for South shl Carolina. P10 The summary of the provisions of |)L' the revenue act follows: "The particular attention of all con- V(" corned should be drawn to certain special provisions oi tne war revenue * V. act, as passed by congress 011 October J.VI' 22, 1!)14, such as the special tax upon 101 bankers, incorporated or unincorpor- UU1 ated. "The law provides that bankers of ' every description shall file with the dia collector of internal revenue a return cei on form 457, in which shall be made poi a statement of the capital, surplus Oci and undivided profits. The word api 'capital' when used in this connec- for tion, under the interpretation of the qui law by the department, shall com- be prehend both subscribed capital and ma in addition any other borrowed capi- sib tal actually employed during the pre- the ceding fiscal year. Various banks in tioi South Carolina have made their re- ing turns, but it is believed that this feat- sal( ture of the law has not been taken " into consideration, inasmuch as the ma capital shown in them corresponds so ine closely to the subscribed capital stock tivi paid in. at "All banks, therefore, are admon- the ished to include in the capital shown mu both their subscribed capital and mon- the ey borrowed and used in the business 30, as capital. " ray m November. cus "It is further pointed out that ev- eia ery banker, incorporated or unincor- " porated, is required to make the pre- ant scribed return and pay the tax within adr the month of November, and the law pla prescribes that a penalty of 50 per cap cent, of the amount of tax found due " shall be imposed upon every banker $10 which fails or neglects to make such " return, within the month of Novem- pul ber, 1914. ey, "The commissioner of internal rev- $10 enue has ruled that motion picture " theatres come under the sixth para- ath graph of section of the act, and are gra therefore required to make return or, I led and after November 1, 1914, and pay trig the tax according to their seating ca- the pacity. ass "Another feature of this law is that " the department has held that a deed 'bill dated, executed and acknowledged allc and delivered prior to December 1, " 1914, is not subject to the taxing pro- " visioas of the law, but on the contrary a g = ANNOUr The New Ty -?== OLIVE VVE ANNOU^E AN AMAZING M( A typewriter of super excellence, wi finements that mark the zenith of t vel of beauty, speed and easy ac1 raised to the nth power. The OLIVER No. 7 embodies all and new self-acting devices never b< a i~,>~ : ? - -i i- 1 > r\ icap in auvance wnicn places rne time. So smooth in action, so light that experts are amazed. A model lightful ease of operation. A model that means a higher sta and better service. The No. 7 is now on exhibit and sj Agencies throughout the United Sta The new model has more improve- eve merits, refinements and new uses than 17we can even enumerate here. san The "cushioned keyboard" with "anchor keys" and the new automatic features mean less work for the hand, ? less strain on the eyes, less manual ou and mental effort. \ With all of these masterly meehan neY ical improvements we have made the wri machine more beautiful and symmet- SP? rical. From every standpoint the au^ OLIVER No. 7 attains superlative ex- tha cellence. 1 Nothing you could wish for has been ommitted. The new devices, re- I finements, improvements and conven- typ iences found on the No. 7 represent mal an enormous outlay and vastly in- visi crease its value?the price has not be been advanced one penny.. We shall me! The OLIVER Tj Oli UAt" Tunou/ritAe fill 1 Isli n ? ^ VI 1 JpVTTIliVl A^UllUlllg For Sale by THE UNION Ids that the deed should be stamped I fore delivery only in eases where pr ; same is made and delivered after eei ; law goes into effect. "The particular attention of the to blishers of all newspapers in the tol ate of South Carolina is called to sh > ruling of the commissioner of in- ba nal revenue, in which it is held that lieu of a bill of lading the publish- an of a newspaper must file, on or be- ac< -e the 15th day of each month, with go i collector of the district, a report 'cei der oath, showing the number of pments during the preceding nth to which report a stamp will thi affixed equal in value to one cent ar each shipment so reported. That tion of the act relating to this sub- of t goes into effect December 1, 1914. of e first report to be made, therefore, on II be on or before January 15, 1915, on 1 the number of bundles shipped tifi i iiij^ lih; munin or uccemocr, 15114. tio Liquor Dealers Returns. ^ J,' 'All dealers in wines, liquors, cor- ? ' ,1s, etc., who have not already re- or ved the necessary forms for rerting their sales of such {roods since f tolier 23, 1!)14, should at once make plication to the collector for the . ^ ms, and a sworn return of the ^ ' mtity sold since that date should made, and a requisition should be Qr de at the same time for the rcquia number of stamps to cover both i quantity sold since the above menired date and the quantity remain on Jhand to be sold or offered for ? e. 'A return on form 11-A should be i1 de for the following named bus- , ! sses, and tax upon which is opera e on and after November 1, 1914, * the earliest practiable date, as all ? se returns, to escape penalties, st be in the hands of the hands of collector on or before November , . 1914: . Brokers, $30; pawnbrokers, $50; torn house brokers, $10; commer- a" I brokers, $20. 'Proprietors of theatres, museums ,)0! I concert halls, where charges for nission are made, the tax on these V ces is in proportion to tho seating ta? lacity of each. no( Proprietors of circusses shall pay oa( '0. , not Proprietors or agents of all other ea( >lic exhibitions or shows for mon- pa] not enumerated above, shall pay < A further provision of the law rcl- eve rc to this provides that this para- ro;i ph shall not apply to ehautauquas, ex'j iure lyceums, agricultural or indus- cj1; d fairs, or exhibitions held under sar auspices of religious or charitable < ociations. mi. Proprietors of bowling alleys and Cell iard rooms shall pay .$5 for each for >y or table. 1 Commission merchants $20. |., ueaiers in leal tobacco shall pay raduated tax of from $<> to $24. ^CING = i Kaj pewriter ir M bor CR NO. / | thii )DEL?The OLIVEK* No 7 cer th automatic devices and re- ^ ypewriter progress. A mar- tioi tion. Typewriting efficiency cor the previous Oliver innovations ? jfore seen on any typewriter. an} Oliver ten years ahead of its wi* to the touch, so easy to run, um that means to the typist do- ma J1 inji ndard of typewriting, longer an] qui tie at all Oliver Branches and in, tes. eut ? k~aira n^fe^laiSfc \ ?? ^41'*'^ 11 v cus n continue in force our popular * Cents-a-Day purchase plan, the Prt le as on previous Oliver models. ,nC pei 'he OLIVER No. 7, equipped with |>y famous Printype, if desired, with- nia extra charge. cor 'ou owe it to yourself to see the Prc / machine before you buy any typeter at any price. Note the beauty, c ed and easy action, its wonderful omatic devices. Try it on any work r, t is ever done on typewriters. Try f on many kinds of work that 110 er typewriter will do. ^ t is a significant fact that the or ewriter that introduced such epoch son king innovations as visible writing, ati< ble reading, Printype, etc., should del the first to introduce automatic K'a thods of operation. tor bra /pewriter Co. Z Chicago. am TIMES. Union, S. C. 8," "Dealers in tobacco not otherwise ovided for, whose annual sales exed $200, shall pav a tax of $4.80. "Every person whoso business it is sell or offer for sale manufactured >acco, snuff, cigars or cigarettes all be regarded as a <! aler in tocco. "Manufacturers of tobacco, cigars d cigarettes pay a graduated tax, cording to the number of such ods manufactured during the preding year. Pay Next Month. "The subjects of taxation under is act and after December I, 1014, e as follows: "Bonds, debentures or certificates indebtedness, 5 cents on each $100 face value or fraction thereof; and each original issue, whether on janization or reorganization, of cericates of stock by any such associan, company or corporation, on each 30 of face value or fraction there5 cents; and on all sales or agreesnts to sell or memoranda of sales deliveries or transfers or shares or rtificates of stock in any associan, company or corporation, whether ide upon or shown by the books of 2 association, company or corporan. or liv nnv ?1 1* j u..o,K,nin-m ill DianK by any delivery or by any paper agreement or memorandum or othevidence of transfer or sale, whethentitling the bolder in any manner the benefit of such stock or to sere the future payment of money or the future transfer of any stock, each $100 of face value or fraction reof, 2 cents. 'It is not intended by the foregof to impose a tax upon any agree!nt given as evidence of the denosit stock certificates as collateral se ity for money loaned thereon, ich certificates arc not actually d. 'Each sale, agreement or sale, or reemcnt to sell, any products or rchandise at any exchange or ird of trade, either for present or ure delivery, for each $100 in value said sale or agreement of sale a c of 1 cent. 'Promissory notes, except bank x>s issued for circulation, and for h renewal of the same, for a sum ; exceeding $100, 2 cents; and for h additional $100 or fractional t thereof in excess of $100, 2 cents. 'A documentary stamp of the value 1 cent must be affixed to each and >ry bill of lading issued by a rail j .d or steamboat company, carrier >rcss company, etc., where the' trge for the conveyance of the lie was in excess of 5 cents. 'On every telephone and telegraph ssage for which a charge of 15 its or more is made, a tax of 1 cent | e^ch message is made and the jphone and telegraph companies held responsible for the payment the said tax. Tax on Security llonds. 'A tax of 50 cents is placed upon j bond for indemnifying any peri or persons, firm or corporation, o shall have become bound or enred as surety for the payment of f sum of money, or for the due exition or performance of the duties any office or position, and all other ids of any description, except such may be required in legal proceed-1 ;s, not otherwise provided for rrrr s schedule. 'For each $100 of face value of any tifieate of prqiits, or any certifie or memorandum showing an inest in the property or accumulais of any association, company, or poration, and on all transfers reof, there shall be imposed a tax 2 cents. A tax of 25 cents is placed upon f certificate of damage, or otheric, and all other certificates or docents issued by any port warden, line surveyor or other person act as such. A tax of 10 cents is placed upon / certificate of any description re-! red by law not otherwise specified this act. 'A tax o 10 cents is placed upon h and every broker's note, or memmduin of sale of any goods or ntiermdise, Stocks, bonds, exchange. ,es of hand, real estate or property any kind or description issued by kers or persons acting as such. Deeds, instruments, or writing, ereby any lands, tenements or oth realty sold shall be granted, asned, transferred, or otherwise conred to, or vested in, the purchaser purchasers, or any other person or sons, when the value of the sane cods $100 and does not exceed $500 ill be taxed 50 cents; and for each litional $500 or fractional pari treof in excess of $500, 50 cents: >vided, That nothing contained in s paragraph shall be so construed to impose a tax uppon any instrunt or writing given to secure a >t. 'Certificates of entry of any good res or merchandise at any custom ise, either for consumption oi rehousing, not exceeding $100 in ue,* shall be taxed 25 cents; exiling $lu0 and not exceeding $.>(m value, 50 cents; exceeding $500 in ue, $1. 'On each entry for the withdrawal any goods or merchandise from stoms bonded warehouse, 50 cents. Pay on Insurance Policies. )n each insurance policy upon perty of any description (includ; rents or profits), whether against il by sea or on inland waters, >r fire or lightning, or other peri', de by any person, association or poration, upon the amount of mium chaiged, one-half of 1 cent each dollar or fractional part reoi. it is provised that policies reinsurance shall bo exempt from tax herein imposed by this oaraiph. 'Each policy of insurance, or bond obligation of the nature of indcnmfor loss, damage or liability issued executed, or renewed by any per, association, company, or corpor:>n, transacting the business of liity, employer's liability, plate ss, steam boiler, burglary, elev'a, automatic sprinkler, or other inch of insurance (except life, pcral accident and health insurance, 1 insurance described and taxed or mpted in the preceding paragraph, I excepting also workmen's comisation insurance carried on by the mbers thereof solely for their own protection and not for profit), and each bond undertaking or recognizance, conditioned for the duties of any office or position, or other obligation of the nature of indemnity and each contract or obligation guaranteeing the validity or legality of bonds or other obligations issued by any State, county, municipal or other public body, or organization, or guaranteeing titles to real estate or iner- j cantile credits executed or guaranteed by any liability, fidelity, guarantee or surety company, upon the amount of premium charged, one-half of 1 cent I on each dollar or fractional nan J thereof: Provided, That policies of re-I insurance shall be exempt from the tax herein imposed by thisjiuragraph. On Steamer Tickets. "A graduated tax is imposed upon each passage tieket, for each passenger, sold in the United States for passage by any foreign vessel to a foreign port or place, if costing in excess of $10. " A tax of 10 cents is placed upon every poyer of attorney or proxy f'?i voting at any election for officers of any incorporated company or association, exceut religious, charitable or literary societies, or public cemeteries. "A tax of 25 cents is imposed upon 1 ?imnti ui anunnjy to sell and conV' y real estate or to rent and lease tiw same, to receive or collect rent, to sell or transfer any stock, bonds, etc., or for the collection of any dividends o! interest thereon, or to perform any and all other acts not hereinbefore specified. "A tax of 25 cents is imposed upon ihe protest of every note, bill of ex change, acceptance, check or draft, whether protested by a notary public 01 any other officer. "A tax of 1 cent is imposed on every seat sold in a palace or parlor car and every berth sold in a sleeping car, t<> be paid by the company selling the same. On Toilet Preparations. "Upon every packet, box, bottle, pot or other inclosure containing any essence, extract, toilet water, cosmetic, viis line, petrolatum, hair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic caehous, or any similar substance or article, by whate\er name the same heretofore has been known, now are, or may hereafter be called, known or distinguished, used or applied as perfumes or as cosmetics and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot. phial, or other inclosure, with its] contents, shall not exceed at the retail price or value the sum of 5 cents, one- j eighth of one cent.?The State. "Where such packet, box, bottle, I pot, phial, or other inclosure with its | contents, shall exceed the retail price! or value of 5 cents, and shall not exceed the retail price of 10 cents, twoeighths of 1 cent. "Where such packet, box, bottle, pot. phial, or other inclosure, with its contents, shall exceed the retail price i or value of 10 cents, and shall not ex-1 ed the retail price or value of 15 cents, three-eights of 1 cent. "Where such packet, box, bottle, I pot, phial, or other inclosure with its | contents, shall exceed the retail price j or value of 15 cents, and shall notj fSfcCixd the retail price or value of 25 cents, five-eights of one cent: and fori" each additional 25 cents of retail j price or value or fractional part there-j of in excess of 25 cents, fifive-eights of 1 cent. "A tax of 4 cents is noosed ution i each cartcn, box, jar, -or other package containing chewing gum, of not more than $1 actual retail value, 1 cents; and 4 cents for each additional si of retail value or fractional part* thereof. "The collector's office in Columbia has a number of copies of the law that can be sent, upon application, to any one desiring one." Criticises Wilson's Foreign Policies. Boston, Nov. 20.?Criticism of the administration's attitudu in connec- J tion with the recent firing upon a hoat from the cruiser Tennessee in Turkish waters, and with the Tampico incident in the Mexican troubles, was made last night l?y United States Senator Henry Cabot Lodge. Speaking before the Middlesex club, a Republican organization, the senator said: "The administration is content to llSlVi' if ?!...? tl-? 'C ~ .w uf/pvm vuut tllC It'IlIlUSSUC was fired upon to jrive warning of mines, but you all know what happened at Tampieo. Then within three days American sailors were in Mexican waters and shedding their blood. And now?the incident of the salute seems to have been forgotten. And the flaff was never saluted. "All our efforts should have been j devoted to brinyiny about pacification in Mexico instead of j;ettinjr[ Huerta out of office. As it is now, Mexico is in the throes of revolution' and the two pets of this administration, Carranza and Villa, are at each other's throats." "The party in power should remember," Mr. Lod^e added, "that these are perilous times. It should inquire who the state of our defense. I'ln j president says this is an academic j question. This is a fighting world?a ughting age. Let us find out the con- " dition of our army and of our navy and the state of our preparedness.; Let those findings be made known to the people and then let the people t say whether the money shall be di- j verted from building southern postoffices to our defenses." > ? i ? Lightens Your Hurden. ( An in active liver will put a load on I you that is enough to stagger strong- j er men and women than you. Relieved of the impurities that clog | its natural functions this same liver j will double your efficiency in business, ( in good nature and in your good feelings. J Calomel used to do but not now. . Science has found a better way in Grigsby's Liv-ver-Lax. Sold in 50c . and $1.00 bottles under guarantee by ! Glymph's Pharmacy and every bottle ' bears the likeness of L. K. Grigsby as * a protection to you. American made fountain pens com- 1 mand about 80 per cent, of the mar- 1 lrnf fnt* - 1 vuiiYciiiciiica ui tut'ir Mild In I Oreat Britain. X | Draw a f 1 Check n> I * 4* for the money you owe am 4* respectfully your creditors 4* to do bush less with a mar 4* at the CitVens National Hi 4* doing business in a business 4t such an account even if you 4* They will grow all right. CITIZENS NATI 4* ^ II. I*. Morgan, President ( Capital and Surph + i #wjj# ^jj*> ?jjj# iy> ty* ?y? ty# *y# %y# ??ma >. ^tawwwm Li II ^ I BUYERS TO SHAR! | LOWER PRICES O? I Effective from Auj;. 1. 191-1 to Iced aeainst reduction <1 Touring Car Runabout f Town Car (F. <). I>. Detroit, all eai I In the United States o i Further, we will l?e able to ohtai I in our factory production, and t purchasing and sales department !put of :;OU.O()0 cars between the And should we reach this produc the buyer's share from S40 to s August 1, 1111 a) to every retail new Ford car between Aug. 1, 11 For further particulars regardii profit-sharing plan, see the neare UNION G , "HOME AT LAST." ? n The telephone goes hai roads. The telephone overcorr cles of bad roads and mak farmer and other rural resid ness in the city and with roads are impassable. Progressive farmers are roads and telephones. T1 modern civilization are doin toward eliminating the isoh You can have a telephone ii cm n 11 rr\ ct" Qpnrl o uikuh w/.'li uvuv.1 a j^xjrdiii giving complete informatio FARMERS' LINE DI SOUTHERN BELL TEL AND TELEGRAPH CO S. PRYOR STREET A' Let the Dollars (Jet. Busy! j thin j coin There is a marvelous amount of en-, in rpy in a ten dollar bank note, once it lazy s set in motion. j \V It will pay a plumber what is due I owe; urn. I HO/ And the plumber's debt to the elec- MO] rician. hill And his, in turn, to the grocer, vho T1 an hand it over to the clothier. Can In a week's time a ten dollar bank it is lote may do the work of a thousand e>' ? lollars. Tl "Money makes the mare no," but l'A't vhat is wanted in Columbia now is of h vhat will make money no into circu- W ation. man In other words, the help-your-neigh- The >or-and-so-help-yourself spirit is the dea behind "Pay l'p Week"?from Invlj November 27 to December 4. Th<-r A ten dollar bank note lyinn idle c.rcv vhen you owe it mav ENFORCE JjjJ" DLENESS ON OTHER MEN VHOSE FAMILIES MUST HAVE iREAl) ANI) SHELTER. "I To hoard money is never a nice way 1 note how much more 4* regard you. They like 4^ 1 who has an account. 4? ink. The\ knc\\' he is 4* >-like way. Better open 4* r ail'airs are not la rue. 4* 4? ONAL BANK | 4^ \ C. Sanders. Cashier ^ is $1:15,000.00 4 ^ mi tajj* ^ Iiai.TAK^X ?--> > ? " ???---? ? ? ?- ?- I E | ' E IN PROFITS ! s FOR!) CARS Vuij. '. 191.1 and j;uaran- j . j. urinx that time: ] |S . $4?o |i( -no <2 ?>?!? | } E 4 H rs fully equipped. 9 ;? I' America only.) | 8 n the maximum efliciency l ? lie minimum cost in our B jjti s if we can reach an out- |jj|| above dates. jj |,E lion, we agree to pay as 8 3 (50 per car (on or about bllV??r U'lin iinivlnwn : . I I H 11 and Au?. 1, lJllii. I 8 these low prices and | 5 st Ford Branch or Dealer I jj 4 rag e 5 (iADIIERICY ST. j I hit r elephone ood Roads id in hand with good ics many of the obsta;es it possible for the r* 1A t*c troncoct1 Knoi_. wti wo iuuuav.1 U UD1~ neighbors when the insisting upon good licse two agencies of g more than all others ition of country life, n your home at very for our free booklet n. APARTMENT EPHONE IMP ANY J) IX A XT A, GA. ir to do?it stands in the way of niunity progress. iuuvr money is lazy money and money means idle men. hen a man has ten dollars and i his grocer or his plftmber. he is VKDINC OTllF.Il PEOPLE'S S'EY so long as he doesn't pay a with it. iere is money enough in South >lina to keep everybody busy, but lirst necessary to make the mon;et busy. ie plan is for EVERY MAN TO HIS BILLS, or to pav that part is bills THAT HE CAN PAY. hen times are hard, then every 's dollar should work hardest.? State. ;oratlng to the Pale and Sickly U<1 Standard Kenernl strengthening tonic. t'K'S TA8TKI.KSS chill TONIC, drives out r in. enriches the blood, nnd builds up the sysA true tonic. For adults and children. 50c fou can't paint the lily." Monty of girls are trying it, any?Kansas City Journal.