The Bismarck Tribune Newspaper, May 28, 1919, Page 8

ou LUXURY TAX NOT -APPLIGABLETO ALL OUR DRINKS Some Things Sold Over Counter or at .Fountain Not As- sessed by Uncle Sam HELPS THE BEYO HOUND No Extra ‘wo Pennies Need Be Added to Price of Not So Very Near Beer Inquiries received oy the bureau of internal revenue and collectors indi- cate a misunderstanding on the part of not only a Jarge portion of the pub- lic, but dealers. themselves regarding; the tax on soft drinks which became effective May 1. Reports reaching the bureau, are that some dealers are not collecting the tax while others are charging extra pennies for drinks which are not taxable. To correct these mistakes the bu reau has issued the following official statement relating to the collection of the tax, a copy of which has just Deen received in: Bismarck: The tax is one cent for each ten cents or fraction thereof on’ the amount paid at, soda fountains, ice cream paflora: dnd’ similar places of business on soft drinks, ice cream ice cream sundaes, “or similar articles of food or drink “when sold for con sumption in or in proximity to such place of business.” - The purchaser can not escape the ‘tax by stepping outside of, the place where sold tc consume Wis’4oft drink or ice cream Ico cream {pn cones is taxable because sold under ‘Gonditior.s which indicate, that it-s to-be consumed “in or in proximity to the'place'iof business.” || When ice cream is. sold under condi- tions which indicate’ that it would usually be consumed in or in proxim ity to the -premises: to the premises. the fact that-the:- purchaser does not } consume it there but carries it away, does not “ender it-free from the tax. Ice cream sold in boxes and ice cream sodas -or: -other- soft: drinks sold in pitchers or buckets for home consump- tion are exempt. Drinks With Meals Exempt. Sales of soft drinks, ice cream and similar artictes“or @yod and drink in hotels, restaurants, cafeterias and club “houses ‘are wot taxabdie unless sold sep arate ‘and’ apart ‘from’ ‘meals. If .ice cream ora soft drink is the‘only re freshinénts ordered in’ such places the tax applies. Such sales.ati soda foun tarsal , partcot ‘a: mesh. K+ ar pax general. such beverages common ly.rknown: ag soft drinks which are compounded or mixed at a soda foun tain: are’ subject: to’ thé tax. Illustra’ tive of these'are ‘orangeade, lemonade pineapple juice, coca cola, root beer moxie, ‘phosphates, fruit and flavoring syrups mixed with: plain or carbonated water, milk shakes, malted’ milk shakes,; cream: ‘and: egg‘ shakes,’ ice cream,:\ice ‘cream: ‘sodas, ice’ cream aundaesiiice. cream wiches . and Aavored ilees 5.7, chs Vsticertaln7 Drinks Not, Taxable, i Rertein! drinks cotten sald: at soda fountalus, ice cream: parlors. and sim: ilar places of business are not tax able:) Such. beverages are hot beet! tea, coffee; tea, buttermilk, milk, hot chocolate or cocoa, hot clam. bisque hot tomato bouillon, Medicinal prepa. rations such as bromo-seltzer, citrate of, magnesia, rochelle salts, seidletz powders, bicarbonate, of soda, aro- B COMING TO ISMARCK Dr, North Dakota DOES NOT USE SURGERY 2 an Will Be At ’ "MKENZIE HOTEL Wednesday ‘and Thursday, June 11-12. Office Hours, 9 a. m. to 4 p. m. ‘TWO, DAYS ONLY No. Charge for Examination Dr. Mellenthin is a regular graduate in medicine and surg- ery and is licensed by the state fof North Dakota. ° He visits pro- fessionally the more important owns and. cities and offers to all who call-on this trip consultation nd examination free, except the expense of treatment when fesired. : Ane to his method of e treatment does not operate or chronic appendicitis, gall stones, weers of stomach, tonsils pr adenoids. : He has.to his credit many won- ferful results in diseases of the jtomach, liver, bowels, blood, kin, nerves, heart, kidney, blad- Her, bed-wetting, catarrh, weak ings, rheumatism, sciatica, leg cers and rectal ailments. ‘Tf you have been ailing for any ength of time and do not get iny better, do not fail to call, as proper measures rather than! isease are very often the cause our long standing trouble. /Remember above date, the ex- ination jon this trip will be and that his treatment is joston Block, -|cents, and not four cents. taxable ‘even. /though suld ae] matic spirits of anmonia, epsom galts essehce of pepsin, etc., sold at the fountain also escape the ‘soft drink’ tax. No tax applies on the sale of beverages such ag ginger ale, root beer, , moxie, mineral water, ete., when served from closed containers, because a manufacturer's tax on such drinks has already been ‘levied. Penalty for Evasion, The tax is on the whole amount of the purchase price. Thus, if a purchaser who “treats” a friend or- ders two sodas at the same time, each selling for 15 cents,'the tax is three If, how ever, he buys one 15-cent soda and immediately thereafter purchases ap other 15-cent drink, the tax is 2 cents on each sale. Dealers are advised to guard separate customers against pooling their purchases to escape thc tax. The penalty for wilfully attempt ing to evade, the tax is a-fine of no! more than $10,000 or not‘more more than one year’s. imprisonment; o1 both, together with the cost’ of prose- cution. Sales of ice cream and soft drinks by religious, charitable or educational societies on special occasions such ag church festivals, picnics, ete., are not taxable. Such sales in stands and booths at agricultural. fairs, facing parks, public exhibitions, ' circuses. shows and similar places are taxable ‘SUCHISLIFE | By O. B, JOYFUL, i How a Secrretary of War ‘Makes a Date With His Wife. (Newton D, Baker and | Franklin Roosevelt telephoning.) Newt—Hello, Frank, this js Baker speaking, Frank—Where are you now? Newt—I am on the ‘George Wash- ington, about 200 miles at sea. We have had a fine trip. Frank—That’s fine, Newt—Will you tell my wife that 1 will be in New York tonight, and ask her if she‘ will come and review the parade with’me? Will ‘she take the midnight* ‘tonight? Werrg Prank-“¥Yes,' 1 will) tell ber, (They wete usingtie® radio tele- phone.) Ls 0 oa You, no doubt, have heard tell of “newspaper men.” And here's one just ‘to show what the critters look like.” This is, the artist assures us, the most faithful portrayal of an hon- set-to-koodndas newspaper man ever made. f ith him. lee sr found a stranl Bu of dossiors oe |) cheap; and’ the profit is: great.’ |: From! the arrests ‘FAR FROM Jean Thiebatit and his one best triend, “Poilu,” are products ofa war torn land. But Jean and the dog are frolicsome and gay, for Jean isn’t old enough to remember his brave 22- year-old father who®was killed in bat- tle, nor his 18-year-old mother who was killed by an‘air bomb in Rheims, Jean is only 3 years old now, And the dog was born in a cave near Chalons during a terrific bombardment. He has served as a Red Cross dog, and the world seems very peaceful and bright to him’now that the fighting is over, Jean was 18 months in a model baby -hospital with 1500 other war orphans until Dr. Heard, who established the hospital, came back to America bring- ing Jean and his nurse and Poilu to her home in Galveston, Texas. Dr. Heard is assisting here in the cam- paign to extend-the work of ‘the American women’s hospitals to Serbia and the far east, 100 RUM STILLS ARE SEIZED IN SAN JUAN BUT TRAFFIC GOES ON \San Juan, Porto Rico, May , 28.— Moonshiners multiply daily in. Porto Rico. Nearly 100 stills have been raided by the police. Making contraband rum.is easy and All-that’s needed ts. a. rude -still and | Hounds: will: pay from $2 ; small -bottle,of- the stuff, So_the-risk of-a fine of from $25, to (barrier to..the. native who gather. quick and easy :money. While: the 'Sen. Juan..'police:. chie! was prépariig alist of °35 stills, that had ‘been’ seized since ‘the: first: of the year, repotts came in of the seizure of as*many ‘more. ea jade jn: the 35 seizures: there -have. been ning? con- victiqns and a ‘total .of $675 in fines’ as. sessed. But two’ jail sentences :havev been passed, one’ 30; days . and 17s PO Try: This Stunt on the Neighbor Bangs ‘His Piano. When: You're |. Trying. to Sleep: Durham, N.,C—A thief broke into a chureh atid stole 175 pieces of music to be. used: at the local ‘Trinity college commencement early -in June. The thief evidently. had heard the choir practice and you can guess the rest. ; 7+ 0 0 0 Boy, Show the New Arrivals to Their Rooms! New York.—The negrokop, the yel- low-footed rock-wallable, “the pitta, and the Brazilian porcupine have been added to the Bronx Zoo, 000 "PAIGE Comes of Having Too Many (LGA Pingers and: ‘Toes.’ i "N.' Y.-Bécaude he crush- ‘edi 'WEBixtif'vse and the law: provides Compensation for only five, Peter Di- Petro almostimisséd out on his claim for compensation for'the injury he re- ceived while in thé employ. of Jobo Young of. this city, The New York law was made by and for people with five fingers to the hand and five toes to the) foot. Pi- petro has a collection of - fingers and’ 11 toes, having lost one of his extra toes, Finally Industrial Commissioner W. C. Richards awarded $20 tor the de- parted toe. 0 0.0 Suchislife in Detroit. “As I wag saying,” he said,“ we en- tered the cafe and had no more than seated ourselves at the table.and said to the waiter, ‘Bring us three—’ when @ fellow showed his badge and sald, ‘Three what? and we said ‘plates of beans.’”—Detroit News. 000 Ahd This Is How It Is, Folks, in Washington. “IT want to get a drink of straight whiskey.” i ‘“Ctn’t be done,” answered the boot- legger. “‘All the licker round here is crooked.”—Washington Star. 00 0, “Salmon,” we are informed by gcl- entists, “can travel in the water at the Tate of 25 miles an hour.” On dry land, Al Right says, they can travel much faster than that if encased in cans and stored in freight cars. Whol ¥ plentiful. |” WAR three months! There have been two}; acquittals and~ the remainder of the cages have not yet béen heard. Rum seizures recorded by the pol- ice are 273 pints, 2100 half bottles, 1 demijohn, 64 litres and 19 gallons. Then there are 61 half pints of wine, 22 bottles of, annise;'50- gallons of al- cobol and 84: bottles of beer. Alto- gether the police have quite a little of liquor, : but’ there, jsn't. any use Hao fa that all the Yukon country ts telking bout, Levac came ardu a and the snow, nipped. him’ with 8 teeth and then picked him up: by the clothisg.and shook him Jike.a rat. All this time Levac. feigned death, Levac’s dog watching . his chance, slipped in and snapped at the heels of | Home in Comfort, Hardships past, Back to Easy Chair at Last— ‘ With a bottle of good old ~~ TT eer (op. ote WEDNESBA¥e MAY 28, -1919: z Let's Go! SUNSHINY, Shape) out door days, golf, tennis, everything, and partic- ularily cool comfortable clothes. _ Drop in and see our selection. There's a wide variety of styles, colorings, fabrics and sizes but there’s no difference in quality-—it’s the best we can buy. : : Get Into a Straw Keep cool--keep.fashionable--keep dressy. New Silk Shirts Breezy, cool materials just right for Warm weather. HAND PRESSING CUSTOM TAILORING XPER DRY. CLEANING EXPERT REPAIRING G.E. BER6ESON & SC ooo lc. the bear until it turm :| chase. Then Levac’* ed: safety, but the dog was killed. Le- a} is 5] i “SHERIDAN COUNTY. BREEDERS “ASsOCIATIO: —THIRD ANNUAL SHOW AND SALE OF— 40 Registered Shorthorn Cattle HELD AT M’CLUSKY, N. DAK., JUNE 10th, 1919 jecessarily oo ‘ of fiftancial: distress. : - “Oftentimes a. well. . directed! loan strengthens a firm’s credit. and stand- ing, Many times a/loan is the indication ‘of a healthy growth that needs greater, ready capital to meet, the enlarged de- mands. | s If your ‘business is ready to expand } let‘us help you. It does not obligate you and a talk with us may help to clear the way. ‘ A Public. Servant... , A bank is more than a, : ll private business ‘enter; prise. Its relations with ‘its customers make it a public ’ servant and as such it must earn, and’. keep the public confi- ~ dence: The First. National Bank is subject to the most exacting of Federal - regulation and inspection 000 When it becomes necessary for you to kick because a tiny fly wakes you up too early in the morning, or because a wee bit of a skeeter bites you of an evening, thank your stars that neither is the size of the ele- phant bettle, This, the largest insect in the world, grows to half a pound in weight down in Venezuela. JUGO-SLAVS TO BUILD MONUMENT TO UNION Kossovo Vv troops were crushed in 1389 by the Turks, a great monument is. to be erected to com- memorate the Jugo-Slav union. , It will be known as the emple of-Kasgo;|- nneapolis, Minnesota, vo, Ivan Mestrovic, Dalmatian sculp- tor, will execute the work, and it shares in the unity, strength and ser- vice of the* Federal’ Re- serve System. Therefore, by availing yourself of our facilities you not ‘only ‘receive every banking service but also the protection and Security that comes from an institution which has earned and keeps public confidence. The beverage of quality,—with a a sparkle and flavor never equaled. "Made by Blatz,—Milwaukee, Wis. GAMBLE-ROBINSON FRUIT COMPANY _» Distributors Bismarck, ‘North Dakota | Bismarck.NB. The Oldest and Largest Bank inthis sectionof the State ani ane serrtt, GED Established 1879 el i: _—