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MARCH 26 1934 MASON CITY GLOI5E-GAZETTE FIVE ANNOUNCE RULES FOR SALES LEVY 2 Per Cent Tax on Retail Transactions Goes Into Effect April 1. DES MOINES, March 26. (/F)-Rules and regulations for applying the new retail sales tax after April 1 has been announced by the state board of assessment and review. Formal approval was placed on a schedule of taxes to be paid by the customer on purchases under $1, and also on a detailed schedule of the increase in amusement admissions. In specific instances the board, in its rules, held that the sales of economic service alone will not be taxable. Covered in Detail. The rules ana regulations cover in detail many of the points touched upon in a catechism of the retail sales tax made public by the board. These outlined briefly conclusions on application of the 2 per cent levy which becomes effective April 1. In connection with the tax to be paid by the consumer on purchases of less than $1, the board approved . the schedule agreed upon by Iowa retailers in a recent meeting. . This schedule provides that the consumer shall pay no taxes on purchases of from 1 to 14 cents,' a 1 cent tax on 15 to 65 cents, and 2 cents on 66 to 99 cents. Straight 2 Cent Tax. On sales of $1 or more a straight 2 per cent tax, governed by major fractions, will be charged. A schedule for increases in amusement admissions which was approved provides for 1 cent additional charges up to and including 50 cents, and a 2 cent tax charge on amounts above that. On advertising service it was held that "the sale of advertising service by the publisher of newspapers, periodicals and magazines, which advertising appears in the newspaper, magazine or periodical sold, is not a sale of tangible personal property and therefore is not taxable." The question of newspaper circulation, which was the subject of debate in the assembly, was not covered in the rules and regulations but John W. Foster, senior mem- lisr of the board, said this probably would be decided later. It is not necessary that there be a money consideration, it was pointed out, and a tax might apply to a trade or barter in which no money was involuted but which might involve a substantial sales contract. Fifty-seven specific rules which the board announced covered a variety of transactions and businesses. - .. .Containers in, jvhich. commodities are delivered to the customers were held to be not taxable unless a charge is made for the container. On Ultimate Product. Sales of goods to be used as ingredients in a finished product, such as ice cream, would not be taxable, the tax being levied on the sale of the ultimate commodity. On the question of alteration or installation charges, as in a case where a radio is sold and installed, it was held that would be on a fair selling price of the article. In connection with materials and supplies used in altering, and repairing tangible personal property the tax would be against the final buyer. Materials and supplies consumed in manufacture or resold as a component part ivould be taxable. Sales of materials or supplies to owners to be used in erecting or altering buildings are taxable. Sale of materials to contractors would involve the question of whether his contract makes him or the owner the final buyer. Supplies Are Taxed. Receipts from the sales of supplies to retail stores for their use and not for resale are subject to the tax. A sale by every factor, auctioneer or agent when acting for an undisclosed principal would be taxable to the agent but when they were acting for a known principal the sale would be taxable to the principal. Services of an oculist would not be taxable but if he sold eye glasses or other tangible property the sale would be taxable. An optician would be required to pay the tax on glasses he sold. An optometrist would not be taxed on professional services but would on the sale of glasses. Tax on All Foods. Hotels and lodging houses in making charges for rooms and other hotel service, are not taxable, but a sales tax would be paid on all food and other tangible personal property sold. Laundries, dry cleaners, rug cleaners, including automobile laundries, were held to be rendering service and therefore not taxable. Job printing and lithographers would be taxable on gross receipts. Coal dealers are taxable only on the coal sold and a delivery charge is not taxable. Receipts from the services of shoe repairing or shoe shining or rebuilding are not taxable. Blacksmiths would be taxable for the sale of tangible personal property but not for service. Dentists Jfot Taxed. Sales by trustees, receivers, executors and administrators operating or controlling a business would be taxable. Gross receipts of dentists would not be taxable. Whether freight, delivery and other transportation charges may be deducted from gross receipts depends on whether or not they are a part of the selling price of the property. Greasing jobs performed by gar- r.ge men and service station operators would be regarded as services and not taxable. The same is true of tire repair work. Hospitals, infirmaries, sanitariums and like institutions also are held to be rendering service and their gross receipts would not be taxable. Gross receipts of printers arc taxable. Not Under Law. Sales of tangible property to the United States government do not fall within the provisions of the law. Sales of employers to employes are taxable. Student fraternities and sororities are not considered to be engaged in the selling of tangible personal property. Automobile painters, "refinish- ers," "waxers" or "polishers" receipts would not be taxable. Keceipts of title abstractors would not come within the provisions. Public schools, religious organizations and other groups operating lunch rooms for their exclusive use, would not be deemed to be engaged in the sale at retail. Florists are held to be engaged in the sale of tangible personal property at retail and to be liable for payment of the taxes. Veterinarians, it was held, are engaged primarily in rendering service and are not to be taxed on receipts from this source. Sale oÂ£ Meals Taxed. Sale of meals by hotels, restaurants and clubs would be taxable. Funeral directors also are regarded as engaging in the business of rendering service. Barber and beauty shop operators will not have to pay a tax on services but will on the sale of tangibles. Federal taxes imposed on the sale of tangible personal property are not deductible. Sale of feeds for use in feeding livestock or poultry for marketing purposes is deemed a sale for purpose of resale and receipts not taxable. Persons repairing watches, clocks and jewelry are considered to be rendering service. WINNERS NAMED IN MUSIC MEETS Results of Contests Held at Mason City, Britt, Osage Announced. Winners of subdistrict music contests Monday prepared to compete in the next round, the district series, leading to the finals at Iowa City. Those who received superior rankings, or the highest excellent ratings, if there were none in the superior division, will go to the district .. Rankings in the-subdistrict contest held at Mason City, which were not previously announced included: Class B band--Clear Lake, superior; Northwood. excellent Mixed chorus class AA-A--Mason City, superior. Mixed chorus, class B-C--Lake Mills and Northwood, superior; Clear Lake, good. Soprano--Madalynne Powell of Mason City, superior; Dorothy Fosnes of Lake Mills and Stella Huso of Northwood, excellent. Chamber group of brass, Class AA-A--Mason City, superior. Chamber group of brass, Class B-C--Clear Lake, superior; Northwood, excellent; Forest City, good. Miscellaneous group of strings, Class AA-A--Mason City, excellent. Class C band--Manly, superior; Sheffield, excellent. Trumpet--Howard Scliweer of Mason City and Clarice Ranum of Northwood, superior; David Barber of Clear Lake, excellent; David Perdue of Rockwell, excellent; Harold Martin of Manly and Wendell Schaefer of Sheffield, good. Mixed small vocal group, Class AA-A--Mason City, excellent. Mixed small vocal group, Class B-C--Lake Mills, excellent. Boys' small vocal group, Class AA --Mason City, superior. Boys' small vocal group, Class BC--Clear Lake, average. Girls' small vocal group, Class AA-A--Mason City, superior. Girls' small vocal group, Class BC -- Northwood, superior; Clear. Lake and Manly, excellent; Latimer, good. | K.C.PR1YSFOR ORDER At POLLS Air of Apprehension Felt on Eve of Municipal Election. KANSAS CITY, March 26. (,3)-An air of apprehension ruled Kansas City today on the eve of the municipal election. Prayers for order at the polls were offered. More than 225.000 voters will decide between tickets backed by the entrenched democratic organization of Tom J. Pendergast and the citizen-fusionists, anti-boss movement. Heading the democratic ticket is i Mayor Bryce B. Smith, a bakery company executive. His opponent is Dr. A. Ross Hill, former* president of the University of Missouri and former director of foreign operations of the American Red Cross. Eight councilmen and two municipal judges also will be chosen. Aroused by a bitter campaign, election officials and campaign managers appealed against disorders and violence such as marked the primary election in which several workers were injured. Former Senator James A. Reed and other ciemocartic leaders charged that "masquerading' 1 republicans are using the fusioni.it movement as a foil to regain the control they lost eight years ago. "Business as Usual" Order at Plants in Cities of Michigan. DETROIT, March 20. U'J--Em- ployers and workers in Michigan's automobile factories drew together under a presidential peace pact today and looked ahead to what promises to be the best season since 1931. "Business a:; usual" was the order at the factories in Detroit, Flint, Pontiac and Lansing. The center of interest shifted today from Washington lo Detroit where an NRA board is to be set up to pass on questions of representation, discharge and discrimination. It was the concensus of union meetings in four cities last night that labor's demands had been satisfactorily met. Both manufacturers and workers contemplated the f u t u r e hopefully. The former saw a healthy demand for their products with no strikes on the horizon. The latter found satisfaction in the fact that hours arc being reduced aad wage rates are being raised in many factories. Thus far 14 of the 31 member firms of thiÂ» national chamber of commerce have adopted the chamber's recommendations of a 36-hour instead of a 40-hour week with compensating' wage eincreases. Child Wounded in Rooster's Attack CEDAR RAPIDS, March 26. (.-?)-Claire Eugene Taylor, 6 years old, is in a local hospital suffering: a deep gash in his right check inflicted when he was attacked by a rooster while he was playing' in the dooryard at his home here yesterday. Secret of success: First got away from the town where you are known as "one of them Joneses."--Wisconsin State .Journal. PLAN PROBE OF "PLOT" CHARGES M'miUinuxl Krum rÂ»xc I ) .-iblc. It would be given power to issue subpoenas to compel the attendance of witnesses. After BulwinMu introduced his resolution. Speaker Raiuej' held a conference with some democratic leaders and 1 later indicated to newspapermen the charges of Dr. Wirt should be investigated by the justice department. Ilalncy said if the projected con- gi'cssional investigation were con- finutl U the Wirt allegations, he would be-inclined to favor it bu: that an inquiry into the entire recovery program was not necessary. The speaker said he would issue I a statement later clarifying his I views on the matter. Wirt, meantime, said in a copyrighted article in the Washington Post that he would name thfi persons with whom he talked "when in j my estimation the welfare 'of the | country demands" that action. IF. R. OPTIMISTIC AT END OF STRIKE (Continued From I'aKc 1) the jobs of married men with families above all and then'take seniority, individual skill and efficient service as guides. Past that point, they may not lay off a greater proportion of men belonging to outside unions than of other employes. ' "Outside union employes" are de- fiiK'd as paid up members in good standing "or anyone legally obligat- | cd to pay up." j Satisfaction Expressed. I This agreement was accepted by | both sides with expressions of sat- j isfaction. said Alvan Macaulcy, president of t!ie National Automobile Chamber of Commerce. "We avo very grateful to the president and to General Johnson that they have been able to find a settlement in accord with the principles ia which we believe." William Green, president of the federation of labor, made this statement: "This moans that while the workers gained the principal point for which they were contending--strict observance of section 7-A of the recovery net, the autobomile manufacturers have simply given assurance of their willingness to obey the law. There is no basis for a claim that either has gained a victory over the other." Great Worry Lifted. The solution or the automobile deadlock lifted from the administration one of its greatest industrial worries. Had the strike occurred, officials feared, there would have been no stopping industrial discord from spreading to other fields in enough volume to nullify much of what has been made toward recovery. Another twisted knot, however, is the railroad wage question, now in the hands of Joseph E. Eastman as arbitrator. He planned to talk to the employe spokesmen today in an effort to alter their flat refusal to agree to the president's plea for a six month continuance of the present pay level. The bituminous coal industry's wage and hour arrangements came up for review also, since they expire April 1 in the large Appalachian area. Mine operators Of this territory and officials of the United Mine Worxers were called together under NRA auspices this morning. 10 Million Italian Voters Approve of Mussolini Regime ROME, March 26. (ff--More than 10.000,000 voters registered their approval of Premier Mussolini and his fascist regime in Sunday's elections. With all returns in, only 15,265 .contrary votes were recorded in the balloting on the 400 government selected candidates--headed by U Duce--for the twenty-ninth chamber of deputies. Of 10.433,a36 electors registered, 10,041,997 voted, a percentage of 96.25. Official spokesmen described the balloting as a plebiscite to show the nation's faith in Mussolini and to ratify his policy in foreign as well as domestic affairs. ROOSEVELT SET FOR OCEAN TRIP Will Take Train to Florida and Board Yacht for Fishing Cruise. WASHNIGTON, March 26. WJ-President Roosevelt, now that a load 13 off his mind, heeded the call of southern seas today. Cheered by the settlement of the automobile trouble, he packed up to sail tomorrow night on a fishing cruise. The chief executive, however, is seeking a solution of three other pressing problems before taking the train for Jacksonville, Fla., where he will board the yacht Nourmahal, owned by Vincent Astor. He wants to see the railroad wage controversy settled; some definite action by congress on the veterans- government pay row and an understanding on return of the airmail to private companies. Leaving here tomorrow night, Mr. Roosevelt plans to board the Nour- mahal Wednesday morning in Jacksonville and head for the fishing grounds in the warm waters to the south. He will be gack in Washington by the end of next week, thus giving opportunity for action on any legislation which may be passed by congress before the ten day constitutional time limit elapses. Masonic Social Club to Meet on Tuesday The Masonic Social club will meet for a 6 o'clock dinner Tuesday evening at the Mason ic hall. A. B. Cook and his committee will be in charge of the event. The chief cause of envy, however, is the fact that the other fellow hides his sore spots.--Midwest Review. IMMENSE LENS COOLS SLOWLY (Continued From !'Â»Â£Â« 1) search and experimentation, turned out a special glass with expansion of less than one-fourth that of window glass. The pouring of the glass, an all day task was witnessed by almo.s; 10,000 persons, many of whom motored here from distant points. Included were almost 100 scientists and engineers of renown. * Three tiers of galleries restrained the crowd from approaching the roaring furnace and mold. The spectators were admitted in groups of 100 and were permitted to see the transfer of one ladle of glass from furnace to mold. In Hugo Ladles. The molten mass was moved in huge ladles which were suspended from overhead tracks and were propelled by workmen pushing on 20 foot handles attached to the ladles. Oiie hundred ladlefuls were dipped out of the tank furnace and poured into the mold. Each ladle carried 750 pounds of composition but only 400 pounds fell in the mold. The liquid cooled so quickly in its short 40 foot journey that 350 pounds of eacji load adhered to the dipper. The occasion marked a holiday for Corning. Long queues of ticket holders stretched away from the gates to the plant while groups, not possessing tickets, gathered along tlie fences unable to obtain even a peek at the performance. Community Club to Give Play in Stilson Church STTLSON, March 26.---The Boone township community club will give a home talent play, "The Deacon's Second Wife" at the next meeting. Mrs. C. R. Williams is chairman of the program committee. The program will be given in the U. B. church basement. Postmaster Appointed. WASHINGTON. March 26. The postoffice d e p a r t ment announced the appointment of Benjamin J. Strong as acting postmaster at Keosauqua. New Trial Granted at Charles City in $8,000 Crash Case CHARLES CITY, March 26.-Judge T. A. Beardmore Saturday granted a new trial in the casa which last January won an'?8,000 verdict for Mrs. Katherine Clay, ad- ministratrix of the estate of hep daughter, Helen, 7, killed a year ago in the collision of a school bus and a truck. The new trial was F.ranted on the grounds that the driver of the bus, Merlin Brewer, was under legal age and no guardian had been appointed before tho first trial. The other defendants were Clyde and George Clifford, owners of the truck. Income Taxes Well Ahead of Last Year WASHINGTON, March 26. UP)-* Income tax collections the first 23 days of March were $231,769,771. This compared with 5168,082,211 last year and was less than ?20,000,000 short of the treasury goal of $250,000,000 for the full month. OLAF, THE SWEDE appearing at the Palace In person Tuesday only with tho WLS MERRY- GO-ROUND show. BODGING TRAFFIC TAKES HEALTHY NERVES, TOO, MR. HOCKEY PLAYER CopjTUnt, 1034, B. J. Reynolds Tobacco Company Miss Ruth Dodd of New York City speaks with authority on the perils of a pedestrian. She says: "Of course it takes healthy nerves to lead a championship hockey team. But let me say a word about healthy nerves in behalf of those millions of us who do our walking along city streets. People rushing madly by--trolleys clanging--traffic whistles shrilling--huge trucks bearing down on you at every crossing--it's enough to make nerves jump and quiver! I enjoy a smoke any time--and smoke steadily, too. My cigarette ? Camels. They' re milder, taste marvelously--and don't interfere with healthy nerves." Are YOUR Nerves? nol been fice to face \M"i Â£ pencil tapping *-"' V * nrf SlCCI j Â£ t S V n d B c t ' Â£ r t s n Stirling on Cimcls ' s l-tcnscncse,jnua- popular brand. ^^ its bKc Uj rittUng ^^ ^ Q u rich in.^^^. ck l ; P , n "^ n rk and mild and delicate. b n i o K S ^ . Captain "Bill" Cook of the New York Rangers, 1933 Champion Hockey Team, says: A hockey player can't afford to have 'nerves.' The way I guard my nerves and yet smoke all I want is to smoke only Camels.They have a taste that sure hits the spot. I smoke a lot and I find that Camels never get on my nerves or tire my taste.'