29U MILLION ESTIMATED
No Job too Small or too Large
UilUli l VLAHIlVIr IIMALD
LARGE NUMBER OF IDOCUMENTARY
TRANSACTIONS AFFECTED BY
NEW TAX BILL -
Washington, Dec. .--Millions of dol-
lars in receipts are expected to reach
the treasury from the documentary
stamp taxes of the war tax bill which
went into effect today. All stamps are
sold by postoffices except those. for
stack transfers and produce sales
which are distributed through revenue
collectors. The taxes are similar to
those imposed during the Spanish war
and by the emergency revenue act of
Revenue stamps must be affixed to
bonds of indemnity or indebtedness,
capital stock issues, stock transfers,
produce sales on exchange, drafts,
promissory notes, conveyances and
deeds, customs house entries, steam-
ship tickets, proxies, assignments of
power of attorney, playing cards, and
parcel post packages. None are re-
quired on checks.
Stock Transfers Taxed
On capital stock transfers, from
which the government expects to de-
rive a large revenue, and which will
fall heavily on" stock exchanges, the
tax is two cents for each $100 or frac-
tion of the face value. Stamps are to
be affixed to the stock books, not to
the certificate of sale or exchange.
For produce sales on exchanges the
tax is two cents for $100 of value of
the merchandise covered by the agree-
ment and stamps are to be affixed
to the memorandum or bill of sale.
The law covers transferred or scratch
sales and sales for future delivery.
Bonds of indebtedness are taxed five
cents for each $100 of face value or
fraction and renewals are taxed as
Indemnity and surety bonds are sub-t
ject to a tax of 50 cents or one per
Bent of the premium charged for the
execution of the bond. Bonds or pol-
icies of reinsurance are exempt.
Relief Work Started by American
Cross and U. S. Troops in
Hot Chocolate and Soda
i 117 Pcarl
Tientsin, Dec. 1.-Two hdndred mil-
lion dollars is the estimated amount
of the actual property loss from the
great floods which have swept over
North China within, the last two
months and finally engulfed this city
in an inland sea which threatens to
remain at a standstill and work furth-
er damage by freezing.
Chinese government railways have
already expended several millions dol-
lars in repairing damages. The Pek-
ing-Hankow railway is now able to
handle through business between the
two cities by the use of a ferry across
the Puto river.
The railway connecting . Tientsin
and Shanghai suffered less loss than
the Hankow railway, but the first 30
miles of the line south of Tientsin is
entirely under water and there is no
likelihood that through traffic can be
resumed for months.
U. S. Troops Have Refuge Camp
The American Red Cross has ap-
propriated $50,000 for immediate re-"
lief work and the American troops in
Tientsin, under command 'of Colonel
Sigerfoos, are in charge of a model
camp which will accommodate 5,000
refuges. This camp was built in a
few days under the direction of Roger
S. Greene, the director in China of the
Rockefeller foundation. It consists of
1,000 model one-room huts, each of
which is capable of housing a family
of five. Relief camps have been hasti-N
ly .erected in various dry sections of
the city, but. most of these can be
used only temporarily. A general re-
lief- committee representing person ,
of all nationalities and various re-
ligious and philanthropic organiza-
tions is trying to co-ordinate the re-
Tleutsin Refuge Center
Tientsin, with its one million in-
habitants, a great majority of whom
are coolies dependent upon export
trade for employment, faces a terrible
crisis. In addition to the resident
population this city has also become
the refuge center for a great popula-
tion whaich fled here from the rural
sections of North China. More than
50,000 refuges from outside points have
already applied for assistance.
The Chinese government set aside
$200,000 for the relief of immediate
needs and further amounts are promis-
ed. The Tientsin municipality also is
appropriating money to feed the
Through private enterprise small
sections of Tientsin are being dyked
with sandbags and pumped out. This
is true of the best residence sections
in the heart of the city. But a major-
ity of the city lies under water vary-
ing in depth from two to ten feet and
thousands of boats are operating
through the streets on regular sched-
file and serving the beleagured house-
Drugs, Soda, Kodaks, Candies
TRY OUR NEW KIND
Peanut Butter Chocc
THEY ARE MADE DIFFERENT
For 30 Years the Best
I I ,
I A r
Fountain of Yo
PLACE OF QUAL:
- - ...
r Chop Suey
d American Dishes
7 Joe Gin, Prop.
O 314 S. State St. Phone 1244-M
Why we Radio Military Fountain Pens.
St grade WistWatches Waterman
quipped $4.25 to $21 and ConKlin
at your U.of M. Jewelry'
Schlanderer & Seyfried
ain SL.LABOR BOARD CONTROLS WORK
- I ONGOVERNMENT CONTRACTS
a held at
acts are u
are to be
Secretary of War Baker says that
WS all army clothing made under govern-
ment contract is to be made . under
clean and sanitary conditions and sub-
are devel- sect to the approval of the board of
control for labor standards, appoint-
gram prom- ed by him last August. Mrs. 0. H.
oe. There Clark, chairman of the department of
g gdsires women in industry of the Michigan
Womens' defense committee, considers
ar, ment erale this assurance of importance to the
for committee, as much of the work is to
sthe ysu- be done by women. Secretary Baker's
statement quotes the clause from the
contracts providing for this protection.
t 7 o'clock The decision of the secretary's board
dance hall, as to the suitableness, safety, and san-
e ted toat- itary conditions of any premises where
Sheld later YYpeie hr
government work is done will be
)norary so- Fires and Explosions Cause Six Deaths
at 6:15 o'- Lansing, Mich., Dec. 1.-Fires, ex-
he Union. plosions and the careless use of gaso-
line caused six deaths in the state dur-
ing fucuity ing the month, while seven persons
ner at 6:15 were seriously burned or injured. The
at the Un- report of State Fire Marshal Ellsworth
for November shows that in addition
to the deaths and injuries caused by
Efficiency, fires, 21 public buildings were burned'
t." Huston or partially destroyed. The total loss
t. on these buildings was almost $100,000.
Levy Tax on Stock Issnes
A tax of five cents is levied on each
original issue of certificates of stock,;
either on organization or reorganiza-
tion, of face value of $100 or fraction.
To meet the practice in some states
of issuing stock without face value,
it is specified that the tax shall be
laid on the actual value if there is
no face value.
For drafts or checks payable other
than at sight or on demand, and for
promissory notes and their renewal'
the tax is two cents for each $100 or
fraction. The levy will lay a burden,
particularly on the banking business.
Ordinary bank checks are not taxable.
Realty conveyances and deeds are
taxed 50 cents where value of the in-
terest conveyed is between $100 and
$500, and 50 cents for each additional
$500 or fraction. Deduction may be
made of only a lien or encumbrance.
remaining on the property at the time
Parcel Post Affected
Before any parcel post package may
be accepted by a postoffice it must
bear, in addition to the regular post-
age, revenue stamps amounting to one
cent for each 25 cents postage or frac-
The entry of goods at a customs
house for consumption or warehous-
ing is taxable 25 cents when the value
is not more than $100, 50 cents when
the value is between $100 and $500,
and $1 when the value exceeds $500.
Passage tickets to trans-Atlantic,.
South American, or other ports not in
the United States, Canada, or Mexico
are taxed according to a sliding scale
running from $1 on tickets costing be-
tween $10 and $30, to $5 for tickets
costing more than $60.
Proxies for voting 'at any meeting,
except religious,, charitpible, frater-
nal, educational, or literary organiza-
tions, must bear 10-cent revenue
stamps. For power of attorney the
Gross & I
119 E. WASHINGTON ST.
There's a feeling of genuine satisfaction
Start in with your Fall Shoes, and you'll
ing measure of Shoe Values for every penny yo
should be ordered at once. Don't wait too long.
Annual memorial services of the
Order of Elks will be held at 3 o'clock
this afternoon in the Elks' home. The
meeting . will be presided over by the
exalted ruler, George W. Kyer, and
the memorial address will be delivered
by the Rev, M. P. Bourke. Fopr mem-
bers of the Ann Arbor branch died
during the past year.
Final reports of the managers of the
K. of C. campaign for funds for nation-
la cantonments will be made at 7
o'clock Monday night in the Knights
of Columbus building.
More. than 300 Christmas packages
rush is already on.
Fine selection at
STATIONERS, PRINTERS, BINDEF
TEST OUR SHOES AND SEE
$5.00, $5.50, $6.00, $6.50, $7.00, to $
112 S. Main Street
at you right
tax is 25 cents. In addition to the old have been sent out by the county
tax of two cents on playing cards, a Red Cross committee to the boys in
new levy of five cents a pack is Im- France. The committee expects to
Philip Jansen, '14, Commissioned
Philip Jansen, '14, of the Chi Psi fra-
ternity has been commissioned. first
lieutenant in the infantry, at Fort
Sheridan. He will probably be sta-
tioned at Fort Dodge, Iowa.
more than double the number of pack-
ages that are to be sent to the boys
in the various camps in this country.
A small roof fire at the corner of
Hill street and Lincoln avenue which
broke out at 7 .40 yesterday morning
was easily extinguished by the local
fire department. There was little dam-
age to the building.
Overlooking $37 in cash, a late vis-
itor to the Weidelich saloon took a bot-
tle of whisky,$6 in cash, a gold watch,
and two gold rings valued at $6 each.
Mrs. J. Mason Wells told Indian
legends at the costume party given
by Mrs. N. C. Fetter on Wednesday
evening to her friends and members of,
the World-wide guild of the Baptist
Claiming to have been cruelly treat-
,d by her husband, Mrs. Emma Buckles
yesterday morning commenced suit
for divorce by filing complaint with the
county clerk. Mrs. Buckles asks for
alimony and means of support for her
Expect Drop in Turkey Prices
Chicago, Dec. 1.-"Cheaper turkeys
for Christmas," is the prophesy of
Horace C. Garkner, chairman of the
price committee of the food adminis-
tration. Since Thanksgiving retail
figures have dropped three cents, and a
weakness in the market is being felt
by those holding cold storage birds.
A. F. Mar
is rapidly approachiri
you will soon be think
a new suit. You wi
our offerings the best
campus. Let us Dry
your old suit and yc
use it until you get th
FOR SALE-44 caliber Smith & Wes-
son Military Revolver; 7/ inch bar-
rel; target sights; holster and belt;
reloading tools. Phone 1637.
Will there be a Victrola in
your Home this Christmas?
at 803 S. State
-irls dining room
T-Front room on first floor
oom on second floor. Steam
ectric light. Arranged for
two. Phone 1462-W, 805 E.
116 SO. MAIN STREET