The Oregon daily journal., May 20, 1917, Page 15, Image 15

PROVISIONS
How Government Will Raise Money With Which to Defray War Cost Set Forth in
Text and Summary; Wide Range of Sources of Income Reached by Provi
so sions of the Measure..
Herewith la reproduced In text: and ram
H krj tha provisions of tba war reTcau bill
w be fur congress. Uertalu changes will b
Bcsda la the bill before it in enacted into
tew. Fur example i-tutuse In the iucutne wr
tax schedule including a 25 per cent Increase
on incomes of between f4O,0M and 1.0u0,0u0
and 4& per ceut aurtax on income over 1,
000,000 were approved by tbe buuite iu ite
eoniBiitte of tbe wbole Tharndaj. i This pre
eotatloa bower elves eacn citlaen a cuui
prebeoslTa uixtentaiMllng of tbe abttre of tbe
var eutt be will be called upon to uaume.
Section 1. That in addition to the
normal tax imposed by subdivision (a)
of section one ot the act entitled "An
act to increase the revenue, 'and lor
Other purposes." approved September
eighth, nineteen hundred and sixteen,
there shall be levied, assessed, col
lected, and paid a like normal tax ot
two per centum upon the income ot
very Individual received in the calen
dar year nineteen hundred and seven
teen and every calendar year there
after. Section 2. That in addition to the
additional tax imposed by subdivision
id) or section one oi sucn act or Sep
tember eighth, nineteen hundred and
sixteen, there shall be levied, assessed,
collected, and paid a like additional tax
upon the income of every individual
received in the calendar year nineteen
hundred and seventeen and every cal
endar year thereafter, as follows:
One per centum per annum upon the
, amount by which the total net income
exceeds (5000 and docs not exceed
$7600;
Two per centum per annum upon the
amount by which the-total net income
Mceeda $7500 and does not exceed
110,000;
Three per centum per annum upon
the amount by which the total net in
come exceeds SIO.OUO and does not ex
ceed HZ, 600;
Four per centum per annum upon the
amount by which the total net income
exceeds $12,090 and does not exceed
$16,000;
Five per centum, per annum upon the
amount hv which t.lm total net Income
exceeds $16,000 and does not exceed
$300007
Six per centum per annum upon the
amount by which the total net income
exceeds $20,000 and doe not exceed
140.000;
Kight per centum per annum upon
the amount by which the total net in
ccme exceeds $40,UOO and does not ex
ceed $60,000;
Kleven per centum per annum upon
the amount by which the total net in
come exceeds $60,000 and docs not ex
ceed $80,000;
Fourteen per centum per annum
Upon the amount by which the total
net Income exceeds $80,000 and does
not exceed $100,000;
Seventeen per centum per annum
upon the amount by which the total
Bet Income exceeds $100,000 and does
not exceed $150,000;
Twenty per centum per annum upon
the amount by which the total net in
come exceeds $150,000 and does not
exreea xzuv.uuu;
Twenty-four per centum per annum
upon the amount by which the total
net Income exceeds $200,000 and does
not exceed $250,000;
Twenty-seven per centum per annum
t;pon the amount bv which the total
net Income exceeds $250,000 and does
not exceed $300,000;
Thirty per centum per annum upon
.the amount by which th total net in
come exceeds $300,000 and does not ex
ceed $.ri0O,O00;
And thirty-three per centum per an
num upon the amount by which the
total not' Income exceeds $500,000;
Exemptions Are Reduced.
Section 3. The taxes imposed by
eectlons one and two of this act shall
be computed, levied, assessed, col
lected, and paid upon the same basis
and In the name manner as the similar
taxes imposed by section one of such
act of SoDtpmber eighth, nineteen hun
dred and sixteen, except that in the
case or the tax imposed Dy section
one of this act (a) the exemptions pro
vided in section seven of such act of
September eighth, nineteen hundred
-and sixteen, shall bo, -respectively,
$1000 and $2000, instead of $3000 and
$4000, and b the returns required
under subdivisions b and (c) of sec
tion eight of such act shall be required
In (hit V wy&t fnrnmpa nf ItOOO Or
over, instead of $3000 or over, as
therein provided, and (c) the provi-
sions requiring the normal tax of in
; dividual to be deducted and withheld
: at the sounce of the income shall not
apply to the new two per centum nor
; mnl4 tax herein prescrlled until on and
after January first, nineteen hundred
and eighteen, and thereafter shall ap
ply onlv to Incomes exceeding $3000
. an provided in title 1 or sucn act 01
: September eighth, nineteen hundred
and sixteen.
That in addition to the tax Imposed
by section 10 of such act of September
8. 1916. there shall be levied, assessed,
collected and paid a like tax of 2 per
centum upon the net Income received
in the calendar year 1917 and every
calendar vear thereafter by every cor
poration. Joint stock company or As
sociation, or Insurance company sub-
- Ject to the tax imposed hy that section,
iranl ilial if it has fixed its own fis
cal year, the tax Imposed by this sec
tion nhall be levied, assessed, collected
and paid only on that portion of its In-J
the calendar yenr 1917, which the pe
riod between January 1. 1917. and the
end of such fiscal year bears to the
whole of such fiscal year.
The tax imposed by this section
, fthall be computed, levied, assessed.
collected and paid upon the same in
comes and in the eame manner as the
ta Imposed bv section 10 of such act
-of September 8. 1916.
War Excess Profit Tax.
That In addition to the tax imposed
. by title II Of the act entitled "An act
v to provide lncreaseu revenue to aeiray
the expenses of the increased appro
priations for the army and navy and
the extensions of fortifications and for
Her purposes," approved March 3,
1 17. there shall be levied, assessed,
collected and paid alike excess-profit
ytax of 8 per cent upon the income re
5,eived in the calendar year 1917 and
, every "calendar year thereafter by
every corporation. Joint stock company
or association, insurance company and
partnership. Such tax shall be i com-.
' puted, levied, assessed, collected and
fiaid for the same years upon the same
ncomes, upon the same basis and in
he same manner as the tax Imposed
It iv t:
title II of such act or March 3,
iX,1917. as amended by this act.
H lie) CLVV 1. 1 1 1; ' i CAiaiiia Jiak jtjv uicwill
by the terms "corporation" and "tax
able year," the former Including Joint
stock companies or associations and
Insurance companies and the latter
meaning the 12 months ending Decem
ber 31, excepting In the case of it cor
poration or partnership allowed to -fix
its own fiscal year in which case such'
fiscal year is meant.
Invested Capital Defined, i
I inai mr ine purpose vi mis tine, ac-
tual capital invested means, (1) actual
A cash paid in. (2) the actual cash value
' of property paid in other than cash.
8AN FRANCISCO HOTELS
HOTEL
TEOflBT
SAN FRANCISCO
Geary Street, lust off Union tkiiMPa
European Ptao $1.50 8 day op '
Braakfut60e Lundr&Oo Din serf 1.00
Most Famous Meals in w United Slatat
Kew steal and concrete tractors. Center
of theater, cafe and retail , dlftricta,
On earllnes transferring all over city.
Take Municipal ear line direct to door.
Motor Bos meets trains and steamer
OF WAR REVENUE BILL
What War Keveaue Bill Pro.
Tides. .
. Increased income tax.
Reduction of Income tax exit-
cmptlons.
Excess profit tax. -
Increased tax on liquors and
beer.
t Tax on soft drinks and mln-
I eral waters.
Increased tax on tobacco and
cigars.
Tax on transportation facili-
ties.
Tax on electric power, tele-
phone service and other domes-
tic utilities.
Tax on telegraph messages.
Tax on insurance policies.
Tax on certain manufactur-
ers Including automobiles, mu
sfr sical Instruments, motion plc-
ture films. Jewelry, yachts and
I
He pleasure boats and equipment
used in golf, tennis, baseball,
football, billiards, fishing and
If- other pastimas, perfumes, cos
4t metics, pills, tablets, playing
cards, chewing gum, etc.
Tax on admission to any
place where a charge for admla-
sion is made.
Tax on club dues.
The affixing of internal reve
st nue stamps is required on-.
wide range of documents and
papers.
Increased tax on the transfer
of estates.
Ten per cent increase In all
4t customs duties.
A 10 per cent-duty on all ar-
tides now on the free list.
t( Increase in postal rates.
for stock or shares in such corporation
or partnership, at the time of such
payment, and (3) bald-in or earned
surplus and undivided profits used or
employed in the business; provided,
that the good will, including trade-
juaiKs ana naae oranas, or tne rran
cnise or a corporation or a partner
ship, is not to be included in the ac
tual capital invested, unless the cor
poration or DartnershiD made Davment
therefor specifically as such in cash
or tangiDie property, the value of such
food will, trademarks, trade brands or
ranchise. not to exceed the - actual
cash or actual value of the tangible
property paid therefor at the time ot
such payments.
That corporations exempt from tax
under the provisions of section 11 of
title I of such act of September 8,
1916, and partnership carrying on or
doing the same business, shall be ex
empt from the provisions- of this title.
In the case of professional partner
ships, having no substantial capital,
the income derived from the profes
sional services of the partners shall
be exempt from the provisions of this
title. Income derived from dividends
upon stock or other corporations or
partnerships which are subject to the
tax imposed by this title, shall be ex
empt from the provisions of this title.
Tax on Zdq.no and Beer.
Extensive provisions are made for
the war tax on beverages that Include
an additional tax of $1.10 a gallon on
distilled spirits and of $1.25 per bar
rel on beer.
Taxes are levied on soft drinks as
follows:
That there shall be levied, assessed,
uoneciea anu raid:
A. Upon all prepared syrups or ex
tracts (intended for use in the manu
facture or production of beverages,
commonly known as soft drinks, by
soda fountains, bottling establish
ments and other similar places), sold
by the manufacturer, producer or Im
porter Hhereof, a tax equivalent to 10
per cent of the price for which sold;
and
: B. Upon all grape Juice, artificial
mineral waters and fermented liquors
containing less than one-half per
centum of alcohol. Bold by the manu
facturer, producer or importer thereof
In bottles or other closed containers
and upon all ginger ale, root beer,
sarsaparilla. pop and other carbonated
vaters or beverag-es manufactured and
sold by the manufacturer, producer or
Importer of the carbonic acid gas used
in carbonatlng the same, a tax of 2
per cent per gallon: and
Mineral and Table Waters.
C. Upon all natural mineral waters.
table waters, sold by the producer,
bottler or importer thereof, in bottles
or other closed containers, at more
than ten cents per gallon, a tax of
one cent per gallon; and
i. upon an camonic acia gas in
drums or other- containers (Intended
for use in the manufacture or produc
tion of carbonated water or other
drinks), sold by the manufacturer.
producer or importer thereof, a tax of
eight cents per pound.
That each such manufacturer, pro
ducer, bottler or importer shall make
monthly returns under oath to the
collector of internal revenue for the
district In which isi located the princi
pal place of business, containing such
information necessary for the assess
ment of the tax. and at such times and
in such manner as the commissioner
of Internal revenue, with the approval
of the secretary of the treasury, may
by regulation prescribe.
Tobacco and Cigars.
The war tax varies from 25 cents
per thousand to $5 per thousand on
cigars retailing for various prices not
to exceed 20 cents each, $7 per thou
sand on cigars retailing at not more
than 25 cents each and $10 per thou
sand on cigars retailing at more than
25 cents each. . A tax of $1.25 per
thousand Is placed on cigarettes. On
other tobacco and snuff , the existing
tax is doubled. The tax on cigarette
papers and tubes intended for cigar
ettes vanes rrom one-half cent to 2
cents per hundred of papers and tubes.
Transportation and Utilities.
The provisions taxing facilities fur
nished by public utilities, advertising
ana insurance read as follows:
. That from and after the first day of
June. 1917, there shall be levied, as
sessed, collected and paid (a) a tax
equivalent to i per centum of the
amount paid for the transportation by
v.. n ui iiruperi oy ireight
consigned from one point in the Unit
ed States to another; : (b) a tax
equivalent to 10 Der centum of th.
amount paid for the transportation of
property by. .express companies con
signed from one point in the United
States to another; (c) a tax equivalent
to 10 per centum of the amount paid
for the transportation of persons by
rail or water, within the ITnitrt s.t..
not including the amount paid for com
mutation or season tickets for trips
leas than 30 miles, or for transporta
tion the fare for which does not - ex
ceed 25 cents, and a tax pml valont n
10 per centum of the amount paid for
ro.ua, uci ma tma staterooms in parlor
cars. -sleeping cars or on vmhIi
If a ticket or mileage book used for
such transportation or accommoda
tion nas Deen purchased before this
section takes effect, the tax Imposed
by this section shall be collactMl
the person presenting the .ticket or
mileage book, by the conductor or
otner agent, wnen presented for such
transportation- or accommodation, and
the amount so collected shall be paid
to tne unicea states in such manner
ano at sucn times as the commission
er of Internal revenue, with th n
proval of the secretary of the treas
ury, may prescribe: (d) a tax equiva
lent to 5 per centum of ;the amount
paid xor me transportation of oil b
Pipe line: (e) a tax equivalent to
per -centum of the amount paid for
eiecino power xor oomestio use and
ot the amount bald for 11 ht or heat.
and a tax equivalent to 6, per centum
of ithe amount n.M fr,- 1
ice; by subscribing, exclusive of the
amounts paid for toll or long distance I
wim; proviaea. mat any expense in- 1
curred by any person, corporation, !
juuuni or association, in xurnisn-
ing such services or facilities for its
own use. shall not be subtest tn thi!
tax; 11 ; a tax 01 livje cents upon each I
aispatch, message or conversation I
. Sl u l ,Kly ricA 8la;
K.JLf eXKhan.? witlin thy United
r. f leieyuoiie
line, which la transmitted over such
J.iif:. a wnicn a Charge of 15 centages of its value is hereby lm
cents or more is imposed; provided, posed upon the transfer of each net es-
!LlL paJ . ..wt au.cn ta
shall be required, notwithstanding the
lines of one or more Dersons. cornara- I
lions. partnerships or associations I
shan be used for the transmission of 1
sucn oispatcn, message or conversa-1
"M" I
v wiMMwo rouaii. I
That from And after th first Hsv nf I
i2EAlJAJ2i 8a11 ,b levied, as-
sessed. collected and paid the follow-
rtJ:i T- 1 IV t 1MUMC6ior insurance one and one-haif per centum of the
H'? insurance: A tax equiva-1 amount by which such net estate ex
lent to eight "cents on each $100 or I ceeds 1150.000 and doea not exceed
t ra rT 1 rn n 1 tn a a 1 . 1
18Und.er .any P"cy r issuance,
hf - 'Uf trumer"t. . by whatever
name the same is called, whereby any
uVZlr V,f5 .u6".1??11 any. fire i
h L f that the provisions of
thls subdivision shall not apply to any I
11 mcntai. ueneuciary Bociety or or- I
Sa rinr8' Purly loyal cooperative
. .. "
f5i!f . asociatlins operated on the I
rny5 a1 cai cooperation plan,
J?iea and conducted solely by the
KWlVif : . " , lUDivc
Denent of its members and not for I
. M; . I
k u.ri.. . , I
i. "u aim 11 juaur-
ances. A tax equivalent to one cent I
5fcA dollaL?r f actional part there-
ui 01 iiitt uremium cnarren under eacn 1
., " , .
R?2i k J2!?i"ance 0r Iter lnBtru
ment, by whatever name the same is
called, whereby insurance is made or
rtT AUT Ar nfArvAi r.aMn,-n.i 1
in r iY,;i-- -,l' U1
"?A.lnclud.in ren.t. or Prfits)
. , . . i
wueiner against peru. oy sea or on
JSiL1? "K"tni"8
PAAn...llwk I - I
cooperative or mutual insurance com
panies or associations carried on by
the members thereof solely for the
protections of their own property and
not for profit shall be exemntei from
the tax herein provided, and, provided
further, that policies of reinsurance
shall be exempt from the tax herein
imposed by this paragraph.
(c) Casualty insurance: A tax equiv
alent to one cent on each dollar or
m - i , . - : . . I
ohr5 , t,V.1 h v,re0r tftj premium
charged under each policy of Insurance
or obligation of the nature of lndem-
nity for loss, damage, or liability. i-
IX
K,,Ji-
employers' liability, plate glass, steam
boiler, burglary, elevator, automatic I
sprinkler, automobile or other branch 1
iiriniuer, automoDiie or otner branch
of Insurance (except life, personal ac-
cident and health insurance and in-
surance described and taxed, or ex-
empted In the nrecedin? naraemnh
and excepting also worklngmen'a com-1
pensation insurance carried on by the
members thereof solely for their own
vided that Mlirle, of Pr?;til ,r?:
shin hi exem frorn th- tiSw?
fL1.? ,"e.'Tt-rmti? tax herein
Th;rvoJrVl'U:r,1'";n .
Mhm Aor-;ir .i,Vrr,'-
payment for advrming or advertising
BnaOA linnn Whlrh a tAY in Imnncorl h i
. r . . " ..Fyvi
section ouo, snail witmn the nrst 16
days of each month make a return
a - i- ,.ii -jrjr.--zz -c r" I
r .v i" . 7 "i""5:.
of th district n iw'ih th rVioi
t&oy&!$LttS&
son. association, partnership or as so-
SoOTn 'ruWfohnSn SOT.' me
internal revenue with the annroval of
the secretary of' the treasurv mlv bv
regulation Ascribe treasur' may by
regulation rslbe
War Tax on Mannfactnraa
That there shall be levied, assessed
collected and paid (a) upon all auto-
moDiies. automobile trucks, automobile
wagons and motorcycles, and automo
bile, motorcycle or bicycle tires (in
cluding inner tuDesl, sold by the man
ufacturer, producer or importer, a tax
equivalent to 6 per centum of the price
for which so sold- Provided that from
fhl rRiiv,SiKU?J?Jidl.aLriim
nori nnn., a mnn.,fPt,.rr r,Ho,
a. v a niviii v.iiui nioc iruuiu
or imDorter of antomohllwi' .itnmn
bfle trSekc R?tomobll waMn. SrS2l
?X, Lt.f.8'."101110.0."?. wa.?ona,.r.n??;
amount of "any tax imposed tlE
subdivision upon the tires used there-
(b upon all musical instruments
sold by, the manufacturer, producer or
importer, a tax equivalent to 5 per
centum oi tne price ror which so sold:
and
c) -Lpon all moving picture films
( which have not been exoosed) sold hv
the manufacturer or importer a tax
equivalent to one-half pf one cent per
linear loot; ana
(d) Upon all moving picture films
and
(e) Upon any article commonly or
commercially Known as lewelrv
whether real or imitation, sold bv the
manufacturer, producer or importer
thereof, a tax equivalent to
K n.
nM-
centum of the price for which so sold:
ana
Tacnts ana Pleasure Boats,
(f) Upon all yachts, pleasure boats
motorboats or other vessels not used
or intenaea to oe usei ror trade, sold
by the manufacturer, builder or m-
nnrtor . ,nnlv.Un K .
C . 1 ' Vt Z l" -ii-
f,Vle ?e fir, Whl? 80 sold:. an4
(g) Upon all tennis racquets, goir
clubs, baseba l bats, lacrosse sticks.
balls of all kinds, including baseballs
footballs, tennis golf, lacrosse, billiard
and pool balls, fishing rods, reels and
j - - - - . j " .
eames i and narts of cam on. piccnt
playing cards, sold by the manufac
' - : mr "
turer, producer or importer, a tax
equivalent to 5 per cent of the price
for which so sold.
Sections H. I and J refer to per-
and chewing gum.
On Admissions and Xros.
That from and after first day of
June. 1917. there shall be levied, as
sessed 1 and collected ana paid a tax
equivalent to one cent for each ten
cents or fraction thereof of tha .mount
paid for admission to any place -to be
pald by the person admitted, and a tax
of five cents for each admission or
each person (except in the case of a
bona fide employe) admitted free to
anv nlaca for admission to whth .
charge is made, to be paid by the per-
son so1 admitted. Provided, that the
tax on admission of children under 12
years Of age shall in every case be
ThtsV "ot .e
;V..,m' ,h,7 fV'.r.'ii;!
which is five fcents.
No tax shall be levied under this
title in resoect to anv admission, oil
tne proceeas or wnicn -inure exclusive
ly to toe oerreru or religious or chart
table Institutions, societies or organ-
isations or admissions to agricultural
fairs, all the proceeds of which inur
exclusively for. agricultural purposes.
ine term -aamisston- as used ln
this title Includes seats and tables.
ESTTE "i"" 'i,uvln!E "m:
therefor: vUrB
Thut fmm an e h fi-.. An t
June. 1917. there shall be levied.
DA rl rlTT t r A n a rill Wn n.n..
imoorter for mom than lift a.-h tTA ln such a manner as he may direct all
upft planJ Tlayers graphoph'on mf5 VomaUl SCCOnd
phonographs, talking machines and rec- ofCLrd, J?I ".fi'u"?- nn-i oia
ords used in connection with any muei- ovid(e,iS5Ih5fh
cal instrument, piano player, grapho- ?,atteLS1t1 fh. f hP. Vt r,&
Phone.' rhonograoh or Ulklne marine an off ce other than that of publica-
(containing a picture ready for prolec- for Pi113 ,nne ,r VI wefit
tion) aold or leased by the manufac- come of which inures to the bencf t
turer producer or imnorter a inr of any private stockholder or tndtvt-
equivalent to one c5b Tr 1 taear'f d.a.1. .the CJP-S -P.?!1?? ,:at
served, collected and paid a tax equiva- I red-leather, fitted out with tiny el sc
lent to ilO per centum of any amount I trie lights and fastened with padlocks
paid, as dues or membershio fees (ex-lin. r
"Pt Initiation fees) . to any social.
athletic: or sporting club or organiza
tion; such taxes to be paid by tha per
on making such payments.
That
every person, r corporation or
partnership or association' (a) receiv
ing any payments for such admissions.
dues or fees, shall collect the amount
of the tax imposed by section 700 or
701 from the person making such pay
ments, or lb) admitting any person
free to any place for admission to
which a charge is made shall collect
the amount of the tax imposed by sec
tion 700 from the person so admitted
and (c) In either case shall make re
turns and payments of the amounts so
collected, at the same time and in the
same . manner as provided in section
508 of this act.
uc" "Ow me proviBitwia ior um
now A 1 A,
4"llln wr j&mPs to documents
of various kinds, drafts, checks, deeds.
etc., ana on piaying caras. 1 nese in
teraal revenue Btamps will be on sal
at all Dostof flees
- , -..t..
XTansier or Estates.
xro visions lor additional taxes on
the transfer of estates follow:
, Section 800. That in addition to the
tax imposed by section 201 of the act
or. ceptemDer , l&lts, .as amended:
a. tax equal to the followin ner-
tate the transfer of which is taxable
under such section, the value of such
it.t. h 1 - ...
in titio rr r.r ench , t nr sUrrm Ke
& 1&I6:
One-half of one cer centum of the
A TTl nunf tf uurll nor iCfulft licit- in uv.
cess Of 550.000
- n v.A . M
which such net estate exceeds $50,000
and does not exceed $150,000.
- -
Two per centum of the amount by
which such net estate exceeds $250,000
doea Il0t exceed 8450.000.
Two and one-half per centum of the
amount by which such net estate ex-
Ceeds $450,000 and doea not exceed
91 000 000
Three per centum of the amount by
which such net estate exceeds Ji.000,
000 and does not exceed $2,000,000.
Three and ne-halt per centum of
the amount by which such net estate
exceeds J, 000,000 and does not e
ni,n nn
U.UL'V.UVU.
Four per centum of the amount by
which such net estate exceeds S3.UU0,
nw, ar,A n. nt 1 1 nun Ann
Four and one-half per 'centum' o
k. v .. : i,
.llZ aillUUIH l J HUIL1I Bill II IIC L TT3l.fcWC
exceeds $4,000,000 and does not exceed
15 000 000
'mVb ner centum of the amount by
- ' - . . -
which such net estate exceeds J5.000
000 and does not exceed $8,000,000.
Seven cer centum of the amount by
cev
which such net estate exceed $8,000,
VVV Itl
and does not exceed $11,000,000.
Ten Der centum of the amount by
wnich such net estate exceeds n.uuu,
000 and does not exceed $15,000,000
and 15 per centum of the amount by
which such net estate exceeds
000.000.
A tax equal to the value of 1 per
cent of the value or tne net estate no
in excess of $25,000 (such value to b
determined as provided in title II o
I r 1 1" ii I I ui.
the act of September 8. 1916, except
that the exemption provided in subdl
vision A of section '03 of such ac
vi.,,n Jt 21 ? "., n nnn
, ; ? itVr
t net estate of every resident of
lthe United States dying arter passage
01 lnl acl-
War Customs Duties,
As regards customs duties, a 10 per
As regards customs duties, a
nt wlX valorem dutv in nlacec
" VC-L i,V J
"tides now on the free list, ur
placed on all
nder th
Lnderwood tarltr. and an increase o
10 per cent in the present tariff
schedules is provided.
letter and Post Card Bates
Tnat the rate of postage on all mail
matter of the first class except postal
cartls hal, hereater be, ln addition
to the existing rate, one cent for each
ounce or traction thereof. Postal cards
t.mllnjBta
vuun-.jiua
mnt ir st i n tr la w sh h t ran r
r:", Vh " T; u kt on-
? T . . . v v -
in addition to tne existing rate.
Thafon and after June 1. 1917. the
zona system applicable to parcel post
oiataPsP3yatndmtaiiemrtttesr
??ti it t-friiw. rales 01 postage
I&Lf
ron: threo cents a POd or fraction
thereof when for delivery within the
second or third zone; four cents a
d oJ. fraction t hereof when for de-
II.. 1 V. : V. "..,,.- . AM .
livery Wlllilll xuua ui auiio.
live cents a pound or rraction tnereor
when for delivery within the sixth or
seventh zone: six cents a pound
fraction thereof when for delivery
within the elsrhth zone.
Provided, that the rate or postage
on daily newspapers, when the sam
deposited in a letter-carrier office
for delivery by its carriers, shall be
. - i i i i -i -v
toe same as now provioeu y. mw. rro
vd further, that such copies as are
Untitled under existing law to free
elrculaUon in the mails within the
1 WhSt" prlVe"'
VJtf1 t'potmaste;
f w Z"
mailed from the office of the place of
publication.
And, provided further, that ln the
case of newspapers and periodicals en-
"tied to be entered as second class
patter ano maintained Dy and in in
interests of religious, educational,
philanthropic, agricultural, labor or
fraternal organizations not organized
tlon thereof. Irrespective of the stone
in which delivered, except when the
eqttio am denosited in a letter-carrier
office for delivery by its carriers, in
wnicn case um ram auu w mo oi.m
as now provided by law
The publlsner or sucn newspapers
or periodicals before being entitled to
tne foregoing raien Kiitiii luinion lj
the postmaster general at such times
and under such conditions as he may
-" -,h( satisfactory evidence that
prcr; .v., ; m f nr,n.
I TlOllO OI ll . "v. c -.. ; .. y
izations Inures to tne oeneiit or any
private stockholder or individual. And.
Provided further, that the postmaster
Krai on or before the tenth day of
fach month shall pay into the general
f tn treasury an amount equal
iuni" j,V m-wr, tv, ti.
I mated amount received uuruiK me
i nrpcedine montn ior tne transporta-
1 preceum w " . j io, n
i 1 si n r t titki yliiii orLUiiu uiana man
matter through the malls under this
ti ond the estimated amount which
would have been received under the
tlroe of the passage of this act.
provisions or tne law lia- iorco at mo
Paratyphoid Given
Interned Germans
Atlanta, May 19. The German prls-
oners at Fort McPherson ' are being
drawn up ln sqoads of 25 dally and
with aanvbodermlc Rvrinee con.
. , , V? ffcvwTif i-fY
taininsr the jJ&raTyphoid injection tht
has proved.so efficacious in preventing
that disease.
Those of the 800 recruits at the fort
1 who have been treated havo suffered
sMshtly from the temporary illness
that accompanies the immuiWxlng pro
ceas, but not one of the prisoners ha
experienced more than the usual tran
I nient effeot i
lAOQTC XhriPQ Tf KOTlH
YVCCtlo IJiiUGO LU JJCilU.
When He Loses Key
Indianapolis. Ind.. May 19. -Colonel
j H. Worth, lead and xln0 Xing' of
I Jopim. mo., arrived at tne tjiaypooi
hotel here wearing shoes of black and
TTf..w m ,. .v.ntn- h.
colonel lost the key to his padlocks
-7--. . . "
and he had to go to bed with his
I shoes on.
I tiflTI shall T19T IHH KflmA rSLT ft O.H II
I
- i enn re one-iia.ii ceiiL et puunu ui iitu;-
. J -1 ' : ' ; -, ; 'Zl i - .
OFFICERS AND WAR COUNCIL OF AMERICAN RED CRt)SSp
' ' 1 11,1 1 1 - . ! r r
4 (I 0
I) If i h " ;
it p y i
14 n 9 htm ' w L-
The first meeting of the officers and the newly appointed war council of the American Red Cross was held in .Washington May 12.
Left to right, front row VKobert W. DeForest, vice president; Woodrow Wilson, president of the TlM Cross; former l'resldent Wil
liam H. Taft, chairman of the executive committee; Elliot Wadsworth, actual executive head of the organization. In tbe back row
are Henry P. Davison, chairman of the war council; Grayson P. Murphy, Charles D. Norton and Edward X. Hurley, all members ot
the war council. Cornelius N. Bliss Jr., .the only other member of the council, is not present. j 1
TEXT OF 'ARMY BILL
Provisions pf Measure Authorizing President to Increase
Temporarily the Military Establishment
of the United States,
Herewith la presented tbe text of the army
bill a few of the lea eaaentlal proTlsiona ex
opted as apreed to la confererK". Certain
amendment were made prior to tbe pascare
of tbe measure, including tbe authorisation of
four divisions of votunterr Infantry (the Roose
velt army) and further increase ln tha pay of
enlisted men.
A2f ACT
To Authorise the President to Increase
Temporarily tha Military Tatablish
ment of th United States."1
Be It enacted by the senate and
house of representatives of the United
States of America, in congress assem
bled, that in view of the existing
emergency, which demands tho rais
ins of troops in addition to those now
available, the president be, and he is
hereby, authorized:
Section 1. First Immediately to
raise, organize, officer and equip all
or such number of increments of the
regular army provided by the national
defense act approved June 3, 1916, or
ciirh nartn thereof as he may deem
necessary; to raise all organizations
of the regular army, including those
added by such increments, to the max
imum enlisted strength authorized by
law.
Romnri To .irft into the military
service of the United States, orgaotfe.
and officer, in accordance with tfie
provisions of section one hundred and
cloven of said national deiense act.
so far as the provisions of said sec
tion may re appucaoie ana not incon
sistent with the terms of-this act. any
or all members of the national guard
and of the national guard reserves,
and said members so drafted into the
military service or tne unitea Mairs
ili joT-ve therein for the period of
the existing emergency unless sooner
discharged.
Draft Jm Authorized.
Third Tn rTs hv draft as herein
provided, organize and equip an addi
tional force of 600,000 enlisted men,
or such part or parts thereof as he
may at any time deem necessary, and
to provide the necessary ofiiccrs, line
and staff, for said force. ,
Evmh Tha resident is further
authorized, in his discretion and at
such time as he may determine, to
raise and begin the training of an
additional force of 500.000 men. organ
ized, officered ana equipped, as pro
vided for the force first mentioned in
the preceding paragraph of this sec-
tl0Flfth To raise hv draft, organize,
equip and officer, as provided, in the
third paragraph of this stction, in
addition to and for each of the above
forces, such recruit training units as
he mav deem necessary for the main
tenance of such forces at the maxi
mum strength.
nirth Tn raise, oreanlze. officer
and maintain during, the emergency
such number of ammunition batteries
nnri hattalions. derot battel les and
battalions, and aych artillerv parks.
with such numbers ana graaes oi per
sonnel as he may deem necessary.
Inability to tha Draft.
Sec. 2. That the enlisted men re
quired to raise and maintain the or
ganizations of the regular army and
to complete and maintain the organiza
tions embodying the members of the
national guard drafted into the service
of the United States, at the maximum
leeal streneth as by this act provided.
shall be raised by voluntary enlist
ment, or if and whenever the president
decides that they cannot effectually
be so raised or maintained, then by
selective draft; and all other forces
hereby authorised shall be raised and
maintained by selective draft ex
clusively. Such draft as herein pro
vided shall be based upon liability to
military service pf all male citizens, or
male persons not alien enemies who
have declared their Intention to become
citizens, between the ages of 21 and 30
years, both Inclusive, and shall take
place and be maintained under such
regulations as the president may pre
scribe not Inconsistent with the terms
of this act.
Quotas for the several states, terri
tories, and the District of Columbia, or
subdivisions thereof, shall be deter
mined In- proportion i to the population
thereof, and credit shall be given to
any state, territory, district, or subdi
vision thereof, for tho number of men
who were in the military service of
the United States as members of the
national guard on April 1. 1917. or
who have since said date entered the
military service of the United States
from avnv such state, territory, district.
or subdivision, either as members of
the regular army jor the- national
l nilM .1 . 1 . r
ruard
- . . Conditions ot Service.
All persons -drafted Into the service
of tbe United Statesi and all officers
accepting commissions in the forces
herein provided for shall, from the
date of said draft or acceptance, be
subject to the laws and regulations
governing the regular army, except as
to promotions, so far as such laws and
regulation!! are applicable to person
wuuse periu&jiuui reieuiiuu iu vac nun
tary service on the active or retired i
Jlst Is not contemplated by existing
law. and those drafted shall be re
quired to serve for the period of the
existing emergency unless sooner dis
charged. Sec. S. No bounty shall ibe paid to
induce any person to enlist ln thj
military service of the United States;
and no person liable to military serv
ice shall hereafter be permitted or al
lowed to furnish a substitute for such
service; nor shall any substitute be
received, enlisted, or enrolled ln the
military service of the United States:
and no such person shall be permittel
to escape su-h Bervice or to be dis
charged therefrom prior to the expira
tion of his term of service by the pay
ment of money or any other valuable
thing whatsoever an consideration for
his release from military service or
liability thereto.
Exempted Vvom Draft.
Sec 4. That the vice president of
the United States, the officers, legisla
tive, executive, an.i Judicial, of tho
United States and of the several states,
territories, and the District of Colum
bia, regular or duly ordained ministers
of religion, students who at the time
of the approval of thia act are pre
paring for the ministry ln recognized
ineoiogicai or divinity schools, and ail
persons ln the military and naval serv
taa of the United States shall be ex
empt from the selective draft herein
prescribed; and nothing in this act
contained shall be construed torequire
or compel any person to serve in any
of the forces herein provided for w.-io
is found to be a member of any well
recognized religious sect or organize
tion at present organized and existing
and whose existing cred or principles
forbid its members to participate in
war ln any form and whose religious
convictions are acainst war or partici
pation therein in accordance with the
crcea or principles of said religious
organizations, but no person so exempt
shall be exemoted from servicn In anv
capacity that the president shall de
clare to be noncombatant: and the
president is nereby authorized to. ex
clude or- discharge from said selective
draft and from the draft under the
second paragraph of section one hereof.
or to draft for partial military service
only from those liable to draft as ln
this act provided, persons of the fol
lowing; classes;- Countv and munlrlnal
officials; customhouse clerks; person
employed by the United States In- the
transmission of the malls: artificers
and workmen employed ln the armor
ies, arsenals ana navy yards of the
United States, and such other persons
employed in the service of the IJnitd
States as the- president may designate;
pilots; marines actually employed in
tne sea service of any citizen or mer
chant within the United States; per
sons engaged in industries. Including
agriculture, found to bo necessary to
the maintenance of the military estab
lishment or the effective operation of
the military forces or the maintenance
of national .interest during the emerg
ency; those ln a status with respect to
Dersons deuetident upon them for sud-
port which renders their exclusion or
discharge advisable; and those found
to be bhyslcally or morally deficient
No exception or exclusion shall con
tinue when a cause therefor no longer
exists: provided, that notwithstanding
the exemptions -enumerated herein,
each state, territory and the District
of Columbia shall be required to supply
its quota in the proportion that its
population bears to the total popula
tion of the United States
BerfstratlOA Boards Authorized.
The president Is hereby authorized,
in his discretion, to create and estab
lish throughout tho several states and
subdivisions thereof and in the terri
tories and the District of Columbia
local boards, and where, in his discre
tion, practicable and desirable, there
shall be created and established one
such local board in each county or
similar suoaivision m eacn state, an 3
one fox approximately each SO.OOd of
population in each eltv-of 30,000 pop
ulation or over, according to the last
census taken or estimate furnished by
tne oureau or. census oi tne aepart
ment of commerce.
Such boards shall be appointed by
the president, and shall consist-' of
three or more members.- none of whom
shall be connected, with the . military
establishment.! to I bo Chosen .from
among the local authorities of su lh
subdivisions or from other citizens re
siding in the subdivision or area, in
which the respective boards will have
jurisdiction under the rules and regu
lations prescribed by the president.
Such boards shall have power within
their respective Jurisdictions to hear
and determine, mi Meet to review as
hereinafter provided, all questions of
exemption under tbis act.
The president is hereby authorised
to establish additional boards, one in
each federal Judicial district of the
United Istates. consisting of such num
ber of citizens, not connected with
the military establishment, as the
president may determine, who shall be
appointed by the president. The pres
ident is hereby authorised, in his dls-
, cretion, to establish more than one
such board in any federal Judicial dls-
trict or tne urutea tytates, or to es-
tabllsh one such board having Juris
diction of ah area extending into more
than one federal Judicial district.-
Such district boards shall review on
appeal and affirm, modify, or reverse
any decision of any local board having
jurisdiction ln the area in wnicn any
uch district board has jurisdiction
under the rules and regulations pre
scribed by the president.
The decisions of such district boards
shall be final except that, in accord
ance with such rules and regulations
as the president may prescribe, he may
affirm, modify or reverse any such de
cision.
Provisions for Seflstrattoa.
Sec 6. That all male persons be
tween the ages of 21 and 80. both In
clusive, shall be subject to registra
tion in accordance with regulations
to be prescribed by the president; and
upon proclamation by the president or
other public notice gliw-n by him or by
his direction stating the time and place
of such registration it shall be tne
duty of all persons of the designated
ages, except oiiicers ana cnustea men
of the regular army, the navy, and the
national guard and naval militia while
in the service of the United States, to
present themselves for and submit to
registration under the provisions of
this act; and every such person shall
be deemed to have notice of the re
quirements of this act upon the pub
lication of said proclamation or other
notice aa aroresaid given ny tne pres
ident or by his direction; and any poi
son who shall willfully fail or refuge
to present himself for registration or
to submit thereto as herein provided,
shall be guilty of a misdemeanor and
shall, upon conviction in tne aisirici
court of the United States having Ju
risdiction thereof, be punished by im
prisonment for not more than one
year, and shall thereupon be duly
registered. . m
Persons shall be subject to registra
tion an herein provided who shall 4iave
attained their twenty-first birthday
and who shall not have attained their
thlrtV-flrst birthday on or before trie
day set for the registration, and all
persons no registered shall be and re
main subject to draft Into the forces
hereby authorized, unless exempted or
excused therefrom as ln this act pro
vided: Provided further, 4hat in tha
case of temporary absence from actual
place of legal residence of any person
liable to registration as provided here
in such registration may be made by
mail under regulations to be prescribed
by the president.
Sec. . That the president Is hereby
authorized to utilize the service of
a-nv or ail departments and any- or ell
officers or agents of the United States
and of the aeveral states, territories,
and the District of Columbia, and sub
divisions thereof, ln the execution of
this act.
Qualifications for Tolnnteara.
Sec 7. That the Qualifications and
conditions for voluntary enlistment as
herein provided shall be tbe -eame aa
those prescribed by existing law ior
enlistments in the regular army, ex
cept that recruits must be between
th age. of eighteen and fortv yeara.
both inclusive. at the time of their
- : ; -
SsiSSSB -3'i!m.
v-r. I j ,
enlistment; and such enlistments shall
be for the period of the emergency .
unlers sooner discharged. j
All enlistments. Including1 those In -the
regular army reserve, which are
in force on the date of the approva.1
of this act add which would terminate
during the emergency shall continue'
In force during the emergency antes -sooner.
discharged; but nothing herein "
contained shall be construed to shorten
the period of any existing enlistment.
All persons enlisted or drafted nn ..
der any of the provisions of this act v
shall as far as practicable b. grouped -Into
unita by states and the political
subdivisions of the same. i
All persons who have enlisted elnci' .
April first, nineteen hundred land sev
enteen, either In the regular) army f
in the national guard, and all person
who have enlisted In the i national
guard since June third, nineteen hun -dred
and sixteen, upon their epplica
tion. shall be discharged upon the ter
mination of the exiting emergency.
Vay of Enlisted Man. '
Sec. 10. Thst all officers L and en listed
men of the forces herein pro
vided for otber than tlx; regillar army .
shall be in all respect, on the same
footing as to pay, allowances, and -pensions
as officers rid enlisted men
of corresponding grades and length of ?
service In the regular slrrhy; and cem
menclng June one, nineteen i huadred - T
nnd feventeen. and continuing- until
the termination of the ; emergency, all
enlisted men of the army of the
United States in active service whose -base
pay does not exceed j$21 rr
month shall receive an increase of $11
per month; those whose base pay 9
$24. an Increase of .$", peri month:
those whose base pav Is lIQj IIS, or
140. an Increase of $ per month; and
those whose base pay la $45 or "more, .
an increase of $5 per month.! -- - -
X4qor X Prohibited.! '
Pee. 12. That the president of the
United States, as commander 'In chief -of
the army. Is authorized to make:
such regulations governing the prohl..
bltlon of alcoholic liquors In :or near ,
military ramps and to the officers and -en
Us ted men of the army as he may
from time to time deem necessary ox '
advisable. j
See. 13. That the secretary! of . war -4
In hereby authorized, empowered, and '
directed during the present iwar - to "
do everything bv Mm deeraed neces--sry
to suppress and prevent tfce keep
l.ig or setting up or nouses or in rame.
brothels. Or bawdy houses within such
distance as he may defm needful of
any military camp, station, fort. post.
cantonment, training, or mobilization
place. i .
Sec 14. That all laws, and parta of
laws In conflict with the provisions-,
of thia act are hereby suspended dur ,
lng the period of this emergency. fj"
j ! -- T
OorTnorg Mansion to Wait," r
Columbus, Ohio, May 1. Bulldlnir
of a fovernofB mansion here' . haw
been postponed for a. year at least
to leave all state fund ; end energies
available for war nee, j . . .
Stop Picketing;:
..." " i Vj ' I V-
Help Shipbuilding
Vote X 110 Yes
FaU edvertlsomeat. A. a CJU. 601
. XerUray tx.; Portlaad, Oregast
3 .-
Nortonia Hotel
llthOff Waahinf ton St.
Those little details of ser- -vice
and courtesy so much .
appreciated by every trav
eler, i
Special rites to perma
nent guests. !
Unexcelled table d'hote
meals. .
EUROPEAN AND .
AMERICAN PLAN
' - , i t