Newspapers / The Sanford Express (Sanford, … / June 29, 1933, edition 1 / Page 6
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■ 1 (By A. J. Maxjvell, Commissioner of :• :' Revenue:) 7 - •' Hie tax of 8 per cent Imposed upo , - the retail soles of merchants in Artiel ',>■ 5, Schedule c. of the 1933 Revenue At h levied as a license or privilege ta ; tor engaging or continuing in the bo - in ess of merchandising, and become ■* effective at 12:01 A. M., Saturda; July 1st. It is the purpose and inter 7k that such tax shall he added to th sale price of merchanise and thereb - be pased on to the consumer instead c being absorbed by the merchant. Any retail merchant who shall b any character of public advertisemer , offer to absorb the tax levied on th retail sale of merchandise or in an 5 ;; manner directly or indirectly advertis that the lax imposed is not considere - as an element in the price to the con Burner shall be guilcy of a misdem -nor. To accomplish the purpose o - passing the tax, agreements amonj competing merchants or anopti'ng a] propriate rules and regulations by as • sociations or merchants, in order f provide uniform methods of adding the average equivalent of the tax t< the sales price of merchandise, whicl does not involve price fixing agre< ments otherwise unlawful, are ex pressly authorized and permitted und er the statute. To further areompEst this purpose, the commissioner of rev< nue is empowered and directed to de vise, promulgate and enforce regula tions under which retail merchants shall collect from the consumer by uniform rule as to classes of bus'ness . imposed upon the sale at retail oi merchandise. He may include in such rules and regulations plans which re3 quire more or less than three per cent of the sale pricey the purpose being to enable the merchants to collect ap — proximatoly the amount of three per cent on thedr total sales volume. Such regulations when adopted shall have - ; the full force and effect of law and any merchant who violates such rules and regulations shall be guilty of a misdemeanor. Conferences are in pro gress with merchant groups, and these regulations will be promulgated be fore July 1. ’ The tax imposed cn Article 5, Sche dule E, of the 1933 Revenue Act is imposed upon the salt at retail of merchandise by a retail merchant, be V ing defined as one who sells any ar ticle of commerce in any quantity or quantities for any> use or purpose on the part of the purchaser other than for resale. The word-'sale’ ia defined ' as any transfer of the ownership or title of tangible personal property to the consumer for use, and not for the purpose of resale, for a monetary con ^deration. The quest'cm of whether a sale is made before or after the effec tive date of the act is determined by delivery. If delivery is made after the; effeut.ve date of the act, it is a tax?[ hble sale. Hie tax is not imposed upon the' business of producing, manufacturing, mixing, blending or processing any articles of commerce or upon the sale1 of such articles of commerce by any* one who engages in the) business of j producing, manufacturing, mixing,' blending or processing. These exempt tons do not apply if the producer be-; oomes a merchant in the ordinary meaning of that term and maintains separate from the place of production, i stores for the retail sale of merehan-! dise. But it shall apply to those busi nesses if and to the extent that such articles of commerce are'bought and sold in substantially the form in which they were bought. Gross sales shall mean and include the sum total of aN sales for a given mdnth, quarter, or tax year reckoned at the price at which such sales were made, whether for cash or on time. If on time, the price charged on the books for such sale without allowance for cash discounts shall be reported as sales. -However, when in the sale of a new article a second hand or used arf.cle is taken in part payment, the sale of the new article shall be repost ed at the full gross sale price, and the resale of such second hand 'or used article taken in) part payment of the sale of new articles, may be excluded from gross sales upon which the tax is imposed if separate record ia kept of all such transactions in such man ner as may be prescribed by the Com missioner of Revenue. The exemption of resale of second hand articles will not apply to second hand articles on hand July 1. _ In addition to the above exemption, the tax Imposed in Article 5, Schedule E> of the 1933 Revenue Act shall no) apply to the sale of gasoline on which s sales tax is collected, or to the sale of commercial fertiliser on which ai inspection tax is pa' d. There is all provision few exemption of sales l retail merchants upon condition her inafter set out of the following a .tides: ' Public school books on the adopt • list, and the spiling price of which fixed by law; sales of merchandi made to the Federal government any of 'its agencies or to the State North Carolina or any of its subdi; •ions, Inducting sales of merchandi to agencies of Federal, State or loc governments for distribution to pub ^•ifara and relaf worki; flour, mea Sift ing wheat flour and- not includcn cereal products other than flour; mea meaning corn meal and not grits e flakes or other cereal products; mea including fresh or cured meats of aw mals or fish other than shell fish, bu not including any specialized product in cans, jars, boxes or cartons for re tail trade; lard, as this term is com monly understood, including lard mad both from animal fat and vegetabl substitutes,, but not including olec margarine, butter, oils or other lik products; molasses, as this product i commonly understood, but not includ ing cane, sugar, maple, or other sy ups; milks, including sweet and bv^tte milk ,but not including canned mill 31 evaporated milk or other milk poduct ]; salt, as the pro duct is commonl; . known; sugar which includes plaii » and granulated sugar as commonly ui ' I destood but no other sugar products coffee, meaning plain, roasted o ground coffe substitutes. The exemption of art clee enumei erated above is upon cone, don tha’ the retail merchant shall keen accur ate and separate records of invo ee; 1 and sales of the exempted articles ir Such form and detail as may be descrit 1, ed by the department of revenue, in any event in such manner that accui ate reports may be made covering the sale of such conditionally exempted articles and in such form as may be accurately and conveniently checked by the representative of the depart mnte of rvenue. Any person after the 30th day of June, 1933, shall engage or continue in the business of retail merchandising ; shall apply for and obtain from the I Commissioner of Revenue, upon the | payment of the sum of $1, a licenses L to engage and continue that such [ person shall pay the tax according to the State of North Carolina under the : provisions of article 5,schedule E. fof 1 the 1933 Revenue Act. Sa'd license shall be renemed annually and shall ex pure on thee 30th day of June next sue ceeding the date of its issue, i In addition to the license tax, every ’ retail merchant shall pay a tax of 3 per cent upon the total gross sales, ex cluing exemptions heretofore provided. This tax shall be due and payable in monthly installments on or before the 15 th day of the month next succeeding the month in which the tax accrues. However, if the tax for which any per son Id liable does not exceed 310 any month, a quarterly return in lieu of the monthly return may be made on or before the 15th day of the month next succeeding the end of the quarter for .which the tar accrues; and if the to tal tax for which any person is liable does not exceed th sum of 310 in any quarter, auch person shall not be re qnired to file either a monthly or qnar teriy return but will be permitted to make an annual return on or before the 30th day of the month next sue ceeding the end of the tax year for which the tax is due. The tax year shall mean the ealen dax year and returns required there fore shall be for the year aiding on the 31st day of December, the first be fag made the last half of the calendar year 1933. The tax imposed by Article 5, Sche dole E, of the Revenue Act of 1933 soldi be in addition to all other Been ses levied by law as a condition pre cedent to engaging in any business taxable thereunder.” Lemon Springs News, Mrs. Edith Matthews Potts, of Char lotee ^is viacting her parents, Mr. and Mrs. Jack Matthews, here. Miss Susan Rujnbley, member of the Greenwood faculty .spent the week end with Mrs. T, F. Matthews recently. Mrs. Florence Watson Wooten, of Bladen county ispent last week with her brother and family, Mr. and Mrs. E. B. Watson. Mr. and Mrs. Ed Rackley are all ranfles. It’s a boy. Mr. and Mrs. John Nicholson are aU am ilea It's a girl, "aBrbara Jane.” Mother and daughter are doing nicely. ; A number of ladies met at Mrs. Saunder's Wednesday morning to re ceiye instructions about canning ber ries, plums and string beans. A tram ber were canned. Much interest was ■shown by those present. 1 . Mr. John Coley, of Tramway, visit ed his son and family last week. I Miss Connie Mceill is quite ill at her home here, | Meets Mary McNeill and Thoma> Perry, Jr., are attending the Young People’s Conference at Eton ' College this week. » | , The young people of the community gave Miss Bettie M&ye Wilson an ic< dream supper at the home of hei parents last Saturday night. A bit time was enjoyed by all present, i Miss Jessie McNeill specs last Sat urday night with Mias Esther Smith, i' A good attendanc at the clnh pimp from th s community was reported, t good time was reported by all. MrsTEtt MeGitva'ry is repored righ itek.]:r\ t v? Mm Frank Brinn is at Lee Hospi ,tal for treatment. . : ,~ J Mr. D. D. Hinson, who his not beei ‘ well, for some time, is improving. I Miss Virginia Moss Formy-Duval who is Alumnae Secretary of Greens i.boco College is now motoring ove 1 several of the Southern states in th :' interest of the college during the sun inner months. „ GULF NEWS I Mr. and Mrs. Alton Jourdan an nounce the birth of an eight and a 1 half pound boy. He arrived Friday afternoon. ' | Misses Mary Lacy and Katherine Palmer, Frances Wilkins, Margaret Barber; Messrs. Lacy Martin, Robert ; Osborne, Steve Wall, of ' Lilesville, . Herbert and Robert Palmer, and Bill i Russell enjoyed a chicken fry at Beth t lehem Springs Friday evening. Saturday, June 17, the Gulf baseball ^ team defeated the Staley team 8-3. 3 Last Saturday our team won a game ■ from McManus baseball team. The score was 8-1. J Miss Marjorie Murchison, of Raleigh 5 spent the w’eek end here with relatives. ‘ Mrs. H. A. Russell is spending a * few days in Chapel Hill with her 5 friends, Dr. and Mrs. D. D. Carroll. Mr. and Mrs. Owen Reece and chil r dren, of High Point, ^pent Sunday here f with Mr. and Mrs. J. M. Mclver. > Mr. and Mrs. Taylor, Junior, and 5 Isthma Saddler spent last Thursday 1 in Greensboro. 1 Misses Mary Lacy and Katherine 1 Palmer spent, Thursday in Raledgh. Miss Annie Tyner is visiting rela tives in Richmond county this week. ’ A revival meeting begins at the Presbyterian church here July 2nd. Rev. Mr. Harrop, of Graham, will as sist the pastor in -these services. ASBURY NEWS. Little Nadine Jchson, a nineteen months old daughter of Mr. and Mrs. A. M. Johnson, died Tuesday morning j about 1 o'clock, after an illness of t several days of whooping cough and colat.s. The funeral services were cosducted Thursday afternoon at As j bury Mejthodist church, by Rev. G. i. Adams, of Sanford. A Coesbury school mill be conduct ed at the church, beginning Sunday . night, July 16, at 8 o'clock, Jlev. C. T. i Thrift, of Duke University, Will be the | instructor. A good attendance is an > ticipated. - Mrs. J. J .Harris of Go’dston, Mrs. Vernon Cox, of Rale gh, and Miss Bes sie Reynolds, of Carthage, spent last Thursday with their aunt, Mrs. Woody. | A good number from this common i ity attended Sunday Day program at Farmville Sunday morning and Jones Chapel Sunday afternoon. There will be preaching at Asbury Church Sunday afternoon at 3 o’clock. Everybody is fnV ted. Mr. Straughn, of Lumberton, Miss Bronna Johnson motored ' to Chapel Hill and Durham Thursday. } Mrs. Nannie Bums, who was 71» years of age, passed away Sunday J evening, June 25, at her home after , an fllnes^of several weeks. She was . a faithful and loyal member of Mays; Chapel Baptist church. She will be! greatly missed in her community.* j The funeral services for Mrs. Bums were conducted Monday afternoon at j Asbury Methodist church by the pas, tor, Rev. S. C. Glosson, assisted by I Rev. M. D. McLamb, pastor of Asbury \ church, and Rev. Wicker, of Gulf. j REVIVAL : | Glendon Christian Church, Gl'-ndon, j will hold a- series of services begin- | ning July 2nd and continuing through the 16th. Evangiefst H. C. Cavinees will do the preaching. There wilt be | two services each day at 3 and 8 o'clock. Brother Cavineas preaches the did fashion Gospel of’“Jesus and His | Love,” as was preached by Moody, Spurgeon, and others of their type. We believe a return to the old fash ioned Gospel is the) only remedy and relief for the present distress, and that is it a departure from the same that has brought it about. The public is cordially invited to attend there services. Brother Cavi nesS has many friends in this section whom he hopes to meet and greet in these services. J. A. Denton, Pastor. CIVIL SERVICE > EXAMINATIONS™ The United States Civil Service Com mission has announced open competi tive examinations as follows: Junior Paark Naturalist, $2,000 a year, less a deduction not to exceed 15 per eent aa a measure of economy, and a retirement deduction of 3 1 2 per cent; National Park Sesvice, Depart ment of the Interior. Senior Highway Construction Super visor, $4,600 to $5,400 a year, Senior Highway Design Engineer, $4,600 to $5,400 a year, less a deduction not to , exceed 15 pea cent as a measure of ’ economy and a retirement deduction of : 3 1 2per ent; Bureau of Public Roads, Department of Agriculture, Washing : ton, D. C. o tCot and Production superintendent : (Shoe Factory), $2,000 a year, lee* a ’ deduction not to exceed 15 per ot as a measure of economy and a retirement • deduction of 8 12 per cent; Federal \ Penitentiary, Leavenworth, Kas. - All states, except Iowa, Maryland, ’ New Hampshire, Vermont,' Virginia, and the Pistsict of Columbia have re ceived teas than their share of ,ap pointments in the apportioned depart i mental sen ice at Washington. Fall information may , be obtained ’ from W. L. Seawell secretary of the * United States. Civil; Service Board of 1 Exart nersat the poitpffiecl or cos tomhouie in this city. I " ..,i I ' ■ 'T'r ,* . • ' : ■' . -li) Crime For Merchant to Absorb Sales Tax Or Tto Give Public Impresion He Will Do So, Says Revenue Commissioner Maxwell. Any retaB merchant who states « reclly or indirectly that" he will ab sorb the three per cent general sales tax which becomes effective July D*, and that it wilt not be added to the sales piece shalh be gu lty of misde meanor, Commissioner of Revenue A., J._ Maxwel po uts out in a statement, jjist as any retail merchant violating the rules ond regulations to be issued by the Revenue Department before July 1 will be guilty of a misdemeanor. , AH retail merchant are required to pass the tax op to the consumer under rules and regulat ons made or on which merchant's may agree, just so they do not violate the price fixing laws, the object being to pass on ap proximately the three per cent tax and not necessarily the exact amount on each item, he says. The tax, is not imposed on manufac turers, wholesales or jobbers, but on the aggregate sales of all merchants selling to Conumers direct, but certain items are exempted from the tax, if proper record is kept and report made on them. Theexemt items are adopt ed list public school books—at fixed prices; sales made to Federal, State or local governments, including public welfare and relief saes; flour, meal, meatjard molasses, salt, sugar, cof fee but the poin item as commonly used and not included fancy products, as cereals, canned or jar meats, butter, oils or fatsjrup evaporoted milks and sugar, salt or coffee substitutes. Retail, merchants are required to se cure in advance a license costing $1 a year, and to pay the three per cent sales tax accrued in monthly instal ments by the 15th of the next month, unless the monthly tax is less than $10 when it may he pa d quarterly, or if less than $10 per quarter, then an nually. ! Commissioner Maxwell points out that this tax is in addition to any oth er tax imposed by law, stat ng that gasoline ond commercial fertilizer, on which an inspection tax is paid, are ex empt from the sales tax. Conferencts have been held with merchants and the rules and regula tions to bq issued will be in part on suggestions they: make for an equit able collection of .the tax and to insure passing it on to the consumer. TEE PULL OF JUNE (y Jadk Edwards.) Perhaps it’s juaftfhe puli of June Aryd latest tendencies to shirk That make me think this afternoon, Or how inanfeit seems to work. ■ . . . -rtf'" , ■■ ' V V ■ On such a thing s t luinwitent news; . Which dies the vkry day it’s born, When we could hit the road and cruise Past fields of cabbages and com, With pauses now and then to rest And contemplate important th ngs— The color of arobin’s breast, The taper of a swallow’s wings. The scent of clover bloom at dawn, - The pattern of a chestnut burr. The waves of light and shade upon *A sea of oats when breezes stir, , y The chirp of crickets in the grass, The drone of katydids and bees, A mfillpond like a looking-glass Reflecting ali the verities. - Perhaps the copy-books were right— That man should labor hard and long; But afternoon’s like this, I’m quite Convinced that their advice was - wrong. \ I hear the rewrites smite the keys Of Underwoods whops creak and groans Are minged with the stridencies Of jangley linotypes and phones, The muttered b'a-phemiee and sighs Of mmen who shoot the news below— And wonder if we re really wise To labor thus when w* could go, Past fields of parsnips and peas Or sprawl within a shady dell And with poetic obsequies Consign the city leont to hell. • . Perhaps it’s just the pull of June An latent tcndieies to* shirk . ‘ . That makes me think this afternoon, What fools wo mortals are to work. BROWN WICKER. Of interest to a i'^ Vide st friends in the ('i mmunity, and else, wher is the marriage of Mias Hazel Wicker, daughter at Mr. C. M. Wick ;er, of Sanford, Route 6, to Mr. Paul j Brown, son of M r, and Mm. J* M. .Brown ,of the Poplar Springs section. I The marriage took place in Sanford ! Jnse 20th, by Rev. T. E. White, in the presence of a few close friends of the young couple. The bride wore an attractive drees of bI“$ crepe, with mhHe accensoriea. ’ The br de is a graduate of Sanford High Schoo*, class of »9M>. where she will be well remembered., • The groom is a graduate of Jones boro high school. - The young couple motored over to the beach and other point* of-interest. We Wish them much happiness to their new field iitf, ' Mia* Mary Davenport, of Gamer, who haa been «* Heins’ Camp on a honse Party, visited Mia* Mabel Mon I roe Monday. ..".......em ' w - BROADWAY NEWS Mr W. B. Thomas reports' finding cotton blooms in his held June 19th. Mr. Clyde Thomas, of Siler City, spent Sunday at the home of his niece, Mrs. Wiliam Darden. Mr. H. Lee Thomas, of Carthage, Waited at the home of his mother.Mrs. Laura Thomas, Sunday. Miss Addie Pinnell, of WarrentOn, vfaited friends herb thia week. Miss Margaret Gunter, of Sanford, visited friends here Monday. __ Mrs. J. L. Joyce went to Greensboro Tuesday, to visit her daughter, Mrs. Poe, who Es very sick. A new variety store cal being put in in Broadway by Mr. Malcolm McLeod and Miss Margaret McLeod,as proprie tors. Mr. Joe Berry is also to be asso dated with this firm. An attractive, line of goods has been bought and the building has been parHfed and put in first class shape for the opening of the store. The proprietors invite the patronage of the public. Mr. Ralph James, of Durham, spent last week end at the home of Mr. J. C. Jones. Mr. and Mrs. Moody Cole, of San ford, visited at the home of Mr. Fred Varboro, Sunday. Mrs. Nettie McLean was called —to High Po('nt Sunday, to the bedside of her l ttle granddaughter, Janet Lang, ley, who is seriously sick with scarlet fever. The many friends of this fam ily wish for Janet a speedy recovery. The Christian League enjoyed an fee cream party at the home of Mr. W.B. j^asater on Monday evening, of last week. 1 { A number of Broadway people at tended the picnic at .the Court House last Friday. , Miss Helen Chandler left Monday with a party of friends from Louis ^arg College to attend the World’s aKr. These girls will represent the piga Lota Chi Sorority in a conven tion which is to be held at the fair. ' ADMINISTRATOR’S' NOTICE Having qualified as Administrator of the Estate of Mrs, Jennie deceased, this is notice to all persona indebted to said estate to make imme diate settlement with the undersigned and W those who may have any claim against the said estate to present same properly proven within one year from this date and failure to do so wiH be pleaded in bar of their recovery. ... This June 22, 1933, 1 H. C. DeBERRY, Adm. Dan B. King, Atty.' SPECIAL LOW ROUND TRIP PARES SANFORD TO— Niagara Falls, N. Y. * $30.50 v JUNE 16, 22, 30. JULY 6, 14, 20, 28. AUGUST 3, 11, 17v 26, 31. SEPTEMBER 8 14, 22. , Atlantic City $20.65 JUNE 16, 23, 30. JULY 7, 14, 21, 28. AUGUST 4, 11, 18, 25. SEPTEMBER 1, 8, 15. TICKETS LIMITED 18 DAYS RATES TO MANY OTHER NEW JERSEY SEASHORE RESORTS_ STOPOVERS ^ALLOWED FOR INFORMATION SEE TICKET AGENT , H. E. PLeasants, D P A, Raleigh, N. C. Seaboardl AIR LINE RAILWAY t ■lun, a. unu ftiua Ai wuNvmurui, j i : ' For month i ^ ST0RY AB0UT RATS, READ If. :° . thsvmy pbce wa» *“"> With rata and I was loosing! eS*s. fee* chickens, when friend told me to try BEST-YET. I did tod was aome firni by not seeinsr many dead rata, but in a fewdaya Vet kiiu Jif . °ne-,What, wufe n<* killed are not around my place. BEST So 4 1 mlCe °"'y and leaves sme11 #rom the dead rat. Cornea hurt your cat do* nr v°l ** oT 60c' 6 0,‘ siie for the f»rm- 76c. Will not - (SwcMsor to r!*B «M?9-i0 d "ld Suaranteed by SMITH PEED STORE Who3e Prie^.f ‘ th> Chatha“ Stre#t' Phope N»- ««. (Stalling At NOTICE! ’ • ***._♦, The County Commissioners will sit as a Board of Equilization beginning Monday, June 19th., and continue from day to day until all matters per taining to Tax Valautions (Real and v Personal) have been hea^d. J. M. CLARK, County Accountant. Paints Going Up ! Now is the time to PAINT—While _Paint is cheap — After July 1st Paint will be higher. SEE US FOR— PASTE-PAINT and OIL 1 MOORE’S PAINTS ; (both gloss and flat) UTALAC ENAMEL VALSPAR VARNISH (clear) Many other Paintsland Varnishes at Prices to suit the times. Lee Hardware Co. “The Winchester Store.” IF YOUR TOBACCO ESCAPES DAMAGE BY HAILSTORM you will perhaps have a profit able harvest. BUT..... why gamble on the IF? - Better get your hail insurance— NOW... . if yoitwait, your regrets may be in vain. * Scott Insurance Agency, Sanford, 1C ) V ;• •' . - i
The Sanford Express (Sanford, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
June 29, 1933, edition 1
6
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