Moberly Evening Democrat from Moberly, Missouri • Page 4

I i MOBEKLT THE MOBERLt DEMOCRAT EVERY DAY EXCEPT SATURDAY J. R. Lowell, R. F. Kceley, Sec'y.

Lowell and Keeleyv Managers. Entered at the Postofflce at Moberly as second-class mail matter. Telephone No. CAMERA MA.VNEKS NOW that public man arc cofi- si.ap.Uy before the it is time to teach' them what muy be callod photographic manners. The amateur poser always looks at tbe c.am- As an instance of when we find Governor Gardner extending welcome to Colonel Warner at union-station, neither Utc governor nor the coJbiifcl is extending welcoriic to each other.

Both gentlemen lookuig straight" at the They should have been face -to raca. Their handclasp was completely- out keeping wilh their facial expression. IVteyor Kiel, on the other hand, has a habit of looking; at his vis-avis, in- LJtwuA'ot "at the. camera. He hai; had more experience.

If pictures of important current events are to be of any real historic value, the photographers must teach tlieir tlistir.guishoil subjects to look at each other and not at the Lou It; Times. for a CainpinK Trip. Buy a bottle of Chamberlain's Colic ana Diarrhoea Remedy before leaving h-orne. As it, ca.nnot bfc obtained when on a fishing 1 or prospecting trip. Noitliev.

can it bo obtained while on board the ca'ra or steamships and -at such times and places it is most likely to bo needed. safe way is to have it wilh you. "Suspense." In "Suspense," the most thrilling detective story ever 'offered on any sciowi, which will be the attraction at the Fourth Street theatre today, smart gowns of fashionable are very; much in evidence. Moliie King, the dainty, foscinat- of New York, the whol.e suirporiing cast was callod upon by the director to supply th-eir warclrobos with the most magnificent gowns the famous Filth avenue mod- istes could furnish, with the that "Suspense," aside from being the most exciting story of mystery and romance ever conceived is a fashion show and uiidoubtcd- ly will prove of tremendous nHerest. There is 21101-0 Catarrh in this sec- Lion -of the country than all other diseases put together, and for years it was supposed to he incurable.

Doctors prescribed local remedies, and by constantly failing to cure with local treatment, pronounced it incurable. Catarrh is -c local disease, greatly by constitutional conditions and therefore requires constitutional treatment. Hall's Catarrh Medicine, manufactured, by F. J. Cheney Toledo, Ohio, is a constitutional'remedy, is taken internally -and acts thru the blood on the mucous surfaces of the 'system.

One Hundred Dollars reward is of- ferer! for "asc that Hall's Catarrh medicine fails to cure. Send for circulars and testimonials. F. J. CHENEY Toledo, O.

Sold by druggists, 75c. Hall's Family Pills for constipation. Ismert-'iinckc Milting. Company Kansas West Piivk Sunday is to be a- big flay in every THiS SOFT TAX. The -commissioner of internal made today the -following statement-in the tenbaive ruling wih reference to the collection of the tax upon soft drinks, ice cream and similar articles sold -at soda fountains and similar places of and similar at agrjetUtural tairs, racing parks, public exhibitions, circuses, show; and si- places aro taxable.

The distinction lies in the fact of the sale being made by the person- conducting a place of business, even, though tempor.a/rily, and merely incidental sales which can not properly 'be considered "busi- ness." Sales soft drinks, ice' cream, and similar article of food or drink arc not taxable when made in the regular course of business at hotel, restaurant, cafeteria, lunch room, or club' house unless -such articles sold separate and apart from meals, "Consumption Place of Business The above section provides that the. 'tax shall 'be levied upon the sale of "soft drinks, ice cream, ice-cream sodas, sundaes, ''or other "similar articles of food or drink, when sold for consumption in or in proxi-mity to such place of business," This provision is interpreted to mean that when any of the specified- articles are sold such containers or under such conditions as to indicate that they would ordinarily be consumed in or in proximity to the place of business they are taxable. Ice bream sold in cones is taxable. When. ice cream 'or' any similar article is sold under conditions which indicate that it usually, would be consumed at or in proximity to the premises the fact that the purchaser does not so consume it' carries it away does not render it free from tax'.

When JACK TRUITT'S KAYES, The Grand Orchestra JOE EISCH, Director Schedule 2:30, 7:15 and 9:00 sharp Admission: Matinee" Night '15c Boxes and Ix)ges: Matinee- and --j 20c, MOORE The Favorite star in the big picture which has never failed to score a hit. The type of. picture that, was made to please all. story of love and. adventure.

Don't miss it. A delightful Parsons Comedj' "BILL SETTLES DOWN High-Glass Vaudeville DRESSLER WILSON Xovclty, Aii act you will The printed regulations relating ice cream, soft drinks, or-similar ar- theveto will bo issued within a week, Ice Cream ami Soft Tjiuv on and after May) ticles of food drink are sold to be carried away for consumption at a place not in proximity to the place of Tomorrow, George Walsh in "Luck Pluck." Pearl White in "Lightning, department. -Sunday school, W. C. Buchanan, superintendent.

May mem, hcrahSp campaign is on. A biff attend- 1, 1919, there shall be levied, assess- business, such ice cream, foocf, or ed, collected and paid a tax of 1 cent for iach 10 cents or fraction thereof of' t.hc amount, paid to any person! conducting a soda fountain, ice-cream parlor, or other-similar place of bus-j known as soft drinks, compounded or mixed' at such place of business, or for ice cream, ice cream sodas, sundaes or drink bej.ng placed in containers of a used to so convey the articels indicated, they are not taxable. Beverage In general, such beverages as are commonly known as soft drinks which are compounded or mixed at the fountain were sold are subject to tax. Bev- other similar articles of food or Qra eBi though sold at the fountain unco desired. Go to Sunday School wh eiitmy.or the above are The Centenary move- such aate for con- nl ature i meat will be the central feature ing little star of "Suspense," which our services at 11 and o'clock, was adapted from the, famous novel is to bo a record-break- of Isabel Astrander, Wears some won- ing 'month in Methodist circles.

derful creations in this super-production, many of them being the" latest 1019 Paris models. As the story itself deals with the Show your loyalty and interest by co-oporating with us. 7:00 Epworth League service. Come to West Park Church. sumption in or in proximity to sucli if delivered, ready for consumption from a ibottle or closed container and on' which a tax has been paid under section G2S of the Revenue Act of 101S, are not subject to the tax.

Articles Taxable- Examples, The following articles of food or drink are section G30 of the Revenue Act of 191S: all beverages when compounded or mixed at the fountain, FOR AND (DARK SHOES 'THE F.F.DAJ.UC.'V COaPOaATlONS N.V HAROLD BELL WRIGHT'S Story, of the Qzarks NOW IN Have read the Book) MILLIONS See the picture Have seen true play .) Special Orchestra EFFECTS written and directed by Mr. Wright. Main Floor, 25c; Loges and Boxes 50c. Floor, 25c; Loges and Boxes 50c. Children at the Matinees, place of Effective tax is upon ice cream, ice-cream sundaes and soft drinks, arid similar articles of looiTor drink sold at soda fountains siin-' subject to tax within the meaning of places of business on or after May 1.

1919. Who -a the pur- pose of the tax and as used in these regulations the means- an individual, partnership, association, or corporation engaged in the business of selling any" of the articles enumerated, in section to a purchaser for consumption. Thus, a vendor may be a jobber, wholesaler, retailer, -trustee in bankruptcy, receiver or peddler. Bate of tax is measured by for which the food or drink.is sold. It is on the actual sales price at the rate of 1 cent for each 10 cents or fraction thereof of the of tho price.

The tax is upon the whole amount of the price paid by the purchaser the price is paid at-oiio time though in paymsnt of several articles which arc the subject of a. single transaction of purchase and sale, the -price paid is tiie unit for computing the tax." Thus, if the purl-chaser orders two sodas at tho same rime, each sold for 15 cents, ths tax is y-ccuts and not 4 cents, 1 If, however, he buys one soda for 15 cents the tax is 2 cents and if he then im- niediately purchases, another 15-cont drink, the Uix is 2 cents ou the second sale, which can not be treated as part of the first sale. Any means by which separate purchases pool order for the purpose defeating or escaping the tax imposed by section 030 'shall be carefully guarded against by the vendor, its em-, ployment subjects the purchaser and the vendor, its employment sub-j jects the purchaser and the vendor (if he connives in it) to, the penalties provided in section 130S the act. Place of tax is upon, the price of certain commodities "paid to any person conducting 'a soda fountain, ice-cream parlor or other similar, place of business." The words "other similar place of business" refer primarily to the of the business transacted rather than to any'physical resemblance to the place where such business is done. Whether a person selling the above described articles is conducting a place of business similar to a soda fountain or ice-cream parlor is a question dependent on the facts in each particular case.

Sales of soft ice cream, and similar articles of food or drink otherwise taxable, when made in the course of his. regular business by a traveling ven-; dor (whether by means of a motor i vehicle, pushcart, or otherwise) are subject tc the. tax, imposed by section There's rest and zest in every steaming cupful. For that tuckered-out fcelins the Question MEYER BROS. COFFEE'AND SPICE CO.

ST. Louts Sales of soft'drinks; ice-cream and similar articles individuals or organisations, such as religious, ed-: uoational, or charitable societies, special occasions only, as church festivals, social parties, are such sales in stands, booths- We operate a fully equip- DRY CLEANING PLANT No Tel. 33SL S13 Reed such as orangeade, lemonade, pineapple cola, root beer, moxie, phosphates, -fruit and -flavoring syrups compounded or- mixed with carbonated water or plain water, milk shakes in any form, malted milk shakes in any form, cream and egg shakes, ice cream, ice-cream sodas, ice-cream sundaes, ice-cream saudKyiches, flavored and all other similar foods or. drinks not enumerated or specified. This list, however, is not intended or considered to be complete but merely illustrative of the class of articles subject to tax.

Beverages Not There are certain drinks which are often sold' at' soda fountains, ice-cream parlors or similar places of business, which are not regarded as -soft drinks -or, products or similar, articles of food or drink within the meaning section 630 of the Revenue of 19IS. Such beverages are exemplified by hot beef tea, coffee cold or iced), tea (hot, cold or iced), butter milk, hot chocolate or hot clam broth, hot clam bisque, hot to- 'bouillon. No tax applies on tho sale of leverages or drinks, such as ginger ale, root beer, moxie, mineral water, when served directly -from a container, in which case the manufacturer's, tax on such drinks has already been See section (J2-S- of the Revenue Act of 13IS. However, if any of the drinks or, beverages, herein mentioned, are compounded, or mixed, carbonated water -or extract or other ingredient at the fountain, they are Beverages ivbt Taxable: Medicinal are certain medicines, such as -bromo seltzer, citrate, of magnesia, RocheJle salts, seidlitss powders, bicarbonate of soda, castor oil, Epsom salts and essence of pepsin, which are often sold at soda fountains, ice- cream parlors, and s'imilar places of business, which are not soft drinks or ice-cream products articles of food or drink and hence are not taxable. -Tax'Paid- by Purchaser.

Sec. Such tax shall be by the; purchaser -to the vendor at the time the sale and shall be collected; returned, paid to the United States by such vendor in the same manner as provided 502. Payment of Tax is upon the sale by the to the purchaser and "must be paid ad. the time of sale by the purchaser upon all taxable sales made by the vendor. Return and Collection of The tax imposed must be paid by the purchaser to the vendor and the vendor mivst make return under oath, in duplicate, and pay the tax so colect- eci, to the collector of the district in which the principal place of business is located, o'a or before the last day of each month for the business done during the 'preceding mouth.

Daily records shall by the proprietors or their agents in charge, showing separately the" amount received for each class of taxable transactions (grouped according to amount of sale), and the tax paid thereoa. The collector of internal revenue niay in his discretion reauire any-person receiving payment for taxes to make daily deposits of the same so received in a special account-in such bank as the collector, shall" designate. -The daily records of the proprietors, or (Continued on. Page 5) 4TH ST. THEATRE TODAY How a daring girl outwits a band- of 'desperate criminals' is thrillingly to let in the most exciting story 'SUSPENSE" THRIIXS THAT BITE! SMART GOWNS: LOVE AXD KEVE.VGE: Bray Pictograph Admission, lOc; Eve'g, Be and 15cl 2:30, 8 "IN FOR THIRTY DAYS" Dr.

Moss R. Nqland EAR, NOSE and THROAT Hours: 12 to 4 p. m. Night" by appointment only. Over Wby should any woman stand over a tub of steaming suds rub her strength away? No woman should do that.

No woman need do it. "VSJe. can prove that to any woman' whq will let ua demonstrate a 3 Washing Machine in her home. Washes and wrings. Eliminates all thb hard -work and- worryl Easy payments.

Ivet us give you a reo demonstration. MOBERLY LIGHT POWER CO. Phone 675 4 TH ST THEATRE Monday Tuesday Wednesd'y May 5,6,7 Mack Sennett's $300,000 Masterpiece and the last word in moving" pictures. 'MICKEY WITH CAPTIVATING MABEL NORM AND As the Tombor Heroine 'The Greatest American Screen Comedy Tke Scintilating Gem. of Moving Pictures Sensation of The 1919 the Picture World I.