!W- THE 8EMLWEEKLY TRIBUNE. NORTH PLATTE. NEBRASKA. OPERATIONS SELECTIVE DRAFT Measures for Raising of Military Forces, as Agreed Upon by Congress. AGE LIMIT, 21 TO 30 YEARS Male Citizens, and Those Who Have Declared Their Intention to Be come Citizens, of That Age, Liable to Draft Classes That Are Excused. Washington. Tlio selective draft un der which the new United Status army will ho mined will ho applied under the following provisions of the army bill: "That the enlisted tnen required to raise und maintain the organizations of the regular army and to complete anil maintain the organizations embodying the members of the National Ouurd drafted Into the sorvlco of the United Statos, at the maximum legal strength as by this act provided, shull be raised by voluntary enlistment, or If and whenever the president decides that they cannot effectually be ik raised or maintained, then by selective draft; and nil other forces hereby authorized shall be raised and maintained by se lective draft exclusively; but this pro vision shall not prevent the transfer to nny force of training cadres from other forces. Age Limits Aro Fixed. ".Such draft as herein provided shall bo based upon liability to military serv ice of nil male citizens or male persons not alien enemies who hnvc declared their Intention to become citizens, be tween the ages of twenty-one and thirty years, both Inclusive, and shall take place and be maintained under such regulations as the president may prescribe 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 to the population thereof and credit shall be given to nny state, territory, district, or sub division thereof for the number of men who wero In the military service of the United States as members of the Nntlonnl Guard on April 1, 1017, or who have slnco said date entered the military service of the United States from nny such stnte, territory, district, or subdivision, either as members of tbo regular nrmy or the National Guard. Provides for Military Law. "All persons drafted Into the serv Ice of tbo United Stntes and all offi cers herein provided for shall, from tho dnto or said draft or acceptance, bo subject to tbo laws and regulations governing tho regular army, except as to promotions, so far as such law's and regulations nro applicable to persons whoso permanent retention In tho mili tary service on tho active or retired list 1b not contemplated by existing law, and tbnso drafted shall be re quired to servo for tho period of tbo existing emergency unless sooner dis charged, provided that tho president Is authorized to raise and maintain by voluntnry enlistment or draft, as hero in provided, special and technical troops, ns be may deem necessary, and to employ them Into organizations and to officer them us provided In tbo third pnrngrnph of section 1 nnd section 0 of this act. "Organizations of tho forco herein provided for, except tho regular army, shnll, as far as tbo Interests of tho servlco permit, bo composed of men who come, and of olllcers who nro ap pointed from, tbo same state or local ity." No pirson liable to military servlco will bo permitted to escapo therefrom by furnishing a substitute or the pay ment of money, nnd tbo pnyment of bounties for recruits Is prohibited. Men Who Are Exempt. Tho persons who will ho exempted from military servlco nro thus desig nated by this provision of tbo bill : "That tho vlco president of the United States, tho olllcers, legislative, executive, and Judicial, of tho United Stntes and of tbo several states, terri tories, nnd the District of Columbia, regular or duly ordained ministers of religion, students who at tho time of tho approval of this act aro preparing for tho ministry In recognized theologi cal or divinity schools, and all persons In tho naval service of the United States shall be exempt from tho selectlvo draft herein prescribed. "Nothing In this act contained shall bo construed to require or compel an other person to servo In nny of the forces herein provided for who Is found to bo n member of nny well-recognlzed religious sect or organization nt pres. ont organized and existing and whoso existing creed or principles forbid Its members to participate In war In any form nnd whose religious convictions nro against war or participation there in In uccordanco with tho creed or principles of said religious organiza tion; but no person so exempted shall bo exempted from service In any ca pacity that tho president shall declare to bo nonenmbatant, Certain Classes to Be Excused. "Tho president Ih hereby nuthoilzed to exclude or discharge from said so lectlvo draft and from tho draft under tho second paragraph of section 1 here of, or to draft for pnrtlal military serv ice only from thoso llablo to draft as In this act provided, persons of tho fol lowing classes; Couoty and municipal DETAILS OF NEW CONSCRIPTION LAW Washington, May 10. opocln!. Outstanding features of ths unlversnl service Inw as drafted by the senate and house conferees. Ages of Draft, 21 to 30 Inclusive. Ages of Volunteers, 18 to 40 Inclu sive. Number subject to draft. .11,000,000 To be Obtained by Draft or Volunteers: Number to be drawn by se- lectlve conscription ... .1,000,000 i In two drafts 500,000 oacll.l Regular army .'500,000 National Guard 025.000 Special nnd technical troops 70,000 Total strength provided. .. .2,001.000 Term of Service: Period of Emergency. Exemptions: Federal and slate ofllccrs. Ministers of religion und theological students. Members of religious sects opposed to wnr. Liable to Exemption: County and municipal offlcors. Customhouse clerks, mall em ployees. Employees of armories, arsenals and navy yards. l'ersons engaged In Industries, In eluding agriculture. Those supporting dependents. The physically and morally deficient. Method for Draft: Proclamation by the president for registration. Immediate registration by those of draft age. Selection from register of men for service. Dispatch of men drnftcd to nearest training camp. Provision for Pay: Second-class private $25 First-class private .11 First-class private 31 Corporal 7. .'12 Sergeant of tbo lino $30 and 42 Quartermaster and hospital ser geants 40 First sergeant r0 Safeguards Thrown Around the Army: Prohibition. Suppression of tho socinl evil. olllcers, customhouse c?erks, persons employed by the United States In the transmission of tho mhlls, artificers and workmen employed In the armories, arsenals and navy yards of the United States, and such other per sons employed In the svrv'ce of the United States as the president may deslgnnte; pilots, mariner.! actually employed In the sea service of any citizen or merchant wfth'n tbo United States; persons engaged In industries, Including agriculture, found to bo nec essary to the maintenance of tho ndlltnry establishment or tho effec tive operation of tho mllltnry forces or tho mnlntennnco of national Inter est during the emergency; those In n status with respect to penons degend ont upon them for support which ren ders their txcluslon or discharge advis able; and thoso found to lo physically or morally deficient. "No exemption or excuslon shall continue when a causo therrfor no longer exists: Provided, tbnt notwith standing tho exemptions enumerated herein, each state, territory and tho District of Columbia shall bo, required to supply Its quota In tho proportion that Its population bears to tbo total population of tho United States." How Exemptions Are Determined. The mncblnery created for determin ing of exemptions Is thus described by tho bill: "Tho president Is hereby authorized, In his discretion, to create and estab lish throughout tho several states nnd subdivisions thereof and In the terrU torles nnd tho District of Columbia local boards, and whore, In his discre tion, practicable and desirable, there shall bo created and established one such board tn each county or similar subdivision In each state, and one for approximately each 30,000 of popula tion in each city of 30,000 population' or over, according to tho last census taken or estimates furnished by tbo bureau of census of tbo department or commerce. Such boards shall be up pointed by tho president and shall con sist of three or more members, nono of whom shall bo connected with the military establishment, to bo chosen from among the local authorities of such subdivisions or from other citi zens residing in tho subdivision or area In which the respectlvo board will havo Jurisdiction under tbo rules and regulations prescribed by tho presi dent. Powers of Exempting Boards. "Such boards shall have power with in their respectlvo Jurisdictions to hear and determine, subject to review as hereinafter provided, all questions of exemption under this net, and all questions of or claims for Including or discharging Individuals or classes of Individuals from the selective draft, which shall bo made under rules and regulations prescribed by tho presl dent, except any and every question or claim for Including or excluding or discharging persons or classes of per sons from the selectlvo draft under the provisions of this act authorizing the president to exclude or discharge from the selectlvo draft 'persons engaged In Industries, Including agriculture, found to bo necessary to the maintenance of tho military establishment, or tho ef fective operation of the military forces, or tho maintenance of national Interest during the emergency.' Additional Boards Provided. "The president Is hereby authorized to establish additional bourtlH, one In each federal Judicial district of the United States, consisting of such num ber of citizens, not connected with the military establishment, us the presi dent mny determine, who shall bo ap pointed by the president. "Such district boards shall review on'fgpp'eaij and alllrm, modify or re voljR'ny decision of uny local board having Jurisdiction In the area in which uny such district board has Ju rls(HC(1iTrrunder the rules and regula tions prescribed by the president. Such district boards shall have exclusive original Jurisdiction within their re spectlvo areas to hear and determine all questions or claims for Including or excluding or discharging persons or classes or persons from the selective draft, under the provisions of this act, not Included within the original Juris diction of such local boards. "Tbo decisions of such district hoards shall be Until except that In ac cordance with such rules and regula tions as the president may proscribe, he may alllrm, modify, or reverse uny such decision." All persons subject to registration must have attained their twenty-first but not their thirty-first birthday, nnd such persons as fall to register' will be subject to imprisonment for not more than one year. Persons temporarily absent from their legal residence tuny register by mall under presidential regulations. Provisions for Volunteers. Tho provisions governing voluntary enlistment In the regular army and National Guard follow: "That the qualifications and condi tions for voluntary enlistment ns hero in provided shall bo tho same as those prescribed by existing law for enlist ments In the regular army, except that recruits must bo between the ages of eighteen and forty, both Inclusive, at the time of their enlistment, and such enlistment, and such enlistments, shall be for tho period of the emergency un less sooner discharged. Plan Grouping by States. "Provided, That all persons enlisted or drafted tinder any of the provisions of tills act shall as far as practicable be grouped into units by states and the political subdivisions of the same; pro vided, further, that all persons who have enlisted slnco April 1, 1017, cither In tho regular urmy or In the National Guard, and all persons who havo en listed In tho National Guard slnco June 3, 1010, upon their application, shall be discharged upon the termination of tho existing emergency. "Tho president may provide for the discharge of any or nil enlisted men whoso status with respect to depend' cuts renders such discharge advisable, and ho may also authorize the employ ment on any active duty of retired en listed men of tho regular army, cltboi with their rank on the retired list or In higher enlisted grades, und such re tired enlisted men shall receive the full pay and ullowances of the grades In which they aro actively employed.' Provision for Increased Pay. Tho army pay Increases aro set forth in tho following provisions: "That all olllcers and enlisted men of tho forces herein provided for other than tho regular army shall be In nil respects on tho same footing as to pay allowances, and pensions as olllcers and enllstl'd men of corresponding grades and length of servlco In tho reg ular army; and commencing June 1, 1017, and continuing until tho termi nation of tho emergency, all enlisted men of tho army of tho United States In active servlco whose base pay docs not exceed $24 per month shall receive an lncreaso of $10 per month; those whose base pay Is $24, an lncreaso of $8 per month ; thoso whoso base pay Is $150, $!I0, or $40, an lncreaso of $0 per month, nnd thoso whoso base pay Is $45 or more, an Increase of $5 per month ; provided that the Increases of pay herein authorized shall not enter Into the compilation of continuous service pny." President's Powers Broadened. An entirely new provision of tho bill as drafted Is: "That the president is authorized to Increase or decrease tho. number of or ganizations prescribed for the typical brigades, divisions, or army corps of the regular army, and to prescrlbo such new and different organizations nnd personnel for army corps, divisions, brigades, regiments, battalions, squad rons, companies, troops, and bntter I os as tho etllclency of tbo servlco may requlro; provided further that the number of organizations In a regiment shall not bo Increased nor shall the number of regiments bo decreased, The president will nlllccr tho regu lar army and National Gunrd under ex isting law, and for tho conscript force he Is empowered: "To provide tbo necessary olllcers, lino and staff, for said forco and for organizations of tbo other forces here by authorized, or by combining organ izations of said other forces, by order ing members of the olllcers' reserve corps to temporary duty In accordance with the provisions of section 38 of the national dofonso net approved Juno 3, 1010; by appointment from the reg ular urmy, the olllcers' reserve corps, from thoso duly qualified and regis tered pursuant to section 2a of the act of congress approved January 21, 1003 (thirty-second statutes at large, pa go 775), from tho members of the National Guard drafted Into tho serv ice of tho United States who hnvo been graduated from educational institu tions at which military Instruction Is compulsory or from thoso who have had honorable servlco In tho regular army, tho National Guard, or tho vol unteer forces or from tho country nt large; by assigning retired olllcers of tbo regular army to active duty with such forco with tholr rank on tho re tired list and the full pay and allow ances of their grade; or by tho appoint ment of retired olllcers nnd enlisted men, active or retired, of tho regular army as commissioned olllcers In such forces." WAR TARIFF BILL HKESHBDDr SHARE $1,800,000,000 To Be Raised in Year by Measure Reported to House. BOOST DUTIES; NO FREE LIST Limit on Incomes Reduced to $1,000 for Single Men and $2,000 for Mar rled Men Taxes for Heirs Are Increased Tariff Raised 10 Per Cent and Artl cles on Free List Are Taxed 10 Per Cent. Washington. A war revenue bill de signed to raiso $1,800,000,000 by tax utlon during tho coming' year was ap proved ilnully In tho house ways und means committee Tuesday by uuunl mous vote and reported to the house Wednesday. In the meantime the senate finance commltteo Is holding public hearings on tho bill, with a view to being ready to report soon after the house ucts. To bring the amount to be raised up to the desired total, tho house com mittee wroto Into the bill n flut In crease of 10 per cent in all existing tnrlff duties nnd 10 per cent duties on nil articles now ndmitted free, all estimated to bring in $240,000,000, this more than doubling the present tariff revenues. In addition it was decided to make nil Income-tax Increases retroactive, beginning with tho present cnlendnr year. Other taxes provided for would become effective upon the signing of the bill. Tho Income-tax lncrenses, applying to both personnl and corporation In comes, arc designed to produce $533, 000,000 more tbnn the present Income tax receipts. Income and Profits. Most of the new revenue will come from the Income, excess profits, nnd Inheritance taxes and additional tar iff duties, but tho levies of tho bill would reach Into many other sources. Letter mnll rates would bo Incrensed from two to three cents nn ounce, nnd postnl cards from one to two cents. while $10,000,000 would be added to charges against nowspnpers under a new system based upon the present parcel-post zoues. Internal-revenue taxes unon llouor and tobacco would be materially In creased, and there would be taxes on amusements, nnd stamp taxes of wide scope. Increase In Supertaxes. The war Income tax section would double the present normnl tax of 2 per cent on Individuals and 3 ner cent on corporations. It would lower the exemption of Individual Incomes from $4,000 to $2,000 In the ense of married persons nnd from $3,000 to $1,000 for tho unmnrrlcd. In addition, beginning with incomes of $5,000, graduated supertaxes would bo Imposed. In nddltlon to the normal 4 per cent, ranging up to 33 per cent on all Incomes over $500,000 a yenr. The surtax schedule follows: Income. Tax. From $5,000 to $7,500 1 per cent From $7,500 to $10,000 2 per cent From $10,000 to $12,500.... 3 per cent From $12,500 to $15,000.... 4 per cent From $15,000 to $20,000.... 5 per cent From ?20,000 to $40,000.... 6 per cent From $40,000 to $60,000.... 8 per cent From $60,000 to $80,000... 11 per cent From $80,000 to $100,000.. 14 per cent HOW INCOME TAX WORKS OUT This tnblo Is based on nn exemption of $2,000 for heads of families. For persons unmarried and not bends of families the exemption is $1,000. Tftx Tax Under Under Original Law Sept. Income. Law 8. l'Jifi Tax Undor Proposed Revision S 20 40 CO 195 470 820 ( 8,000 l.WU 6,000 I 10 I 20 10,000 60 120 16.000 110 220 20,000 1G0 320 25,000 200 470 30,000 SCO 620 85,000 400 7T0 40,000 6G0 920 45,000 GS0 1,130 60,000 7C0 1,320 66,000 910 1,620 60,000 1,000 1,720 66,000 1,210 1.970 70,000 1,360 2,220 75.000 1,610 2.470 60.000 1.710 2.720 85.000 1.910 3.020 90,000 5,110 S.S20 96.000 2.310 3,620 100.000 2,610 8,920 110.000 3.010 4,620 125,000 3.7CO 6.670 135,000 4.200 6,370 160,000 6.010 7,420 175,000 6,200 9,420 200.000 7,510 11.420 125,000 8.7C0 13.670 200.000 10.010 15,920 Z75.OO0 11,610 1S.420 800.000 13,010 20.920 850.000 16,010 26.420 400.000 19.010 31.920 450.000 28.010 37,420 600,000 35,010 42,920 650.000 28.610 43,920 600,000 32,010 64.920 660,000 85,510 60,920 700.000 39.010 66.920 750.000 42,510 72.920 800,000 46,010 78.920 850,000 49,610 84,920 900.000 63.010 90.920 960.000., 66,510 96,920 1,000.000 60.010 102.920 1,250,000 77.610 135.420 1,600.001) 95,010 167.920 1.760.000 112.610 202.920 ,000.000 130 010 2J7.92U t.250.000 147.610 275.4M ,500,000 165.010 312,920 t.760.000 182.610 850.420 1.000.000... 200,010, 837,920 1.270 1,720 2.170 2.620 8,230 8,820 4,420 6,020 6,820 6,620 7,420 8,220 9,224) 10,220 11.220 12,220 14,620 18.220 20,020 24, 220 31,220 3S.220 46,470 64.720 63,970 73.220 92,220 111,220 130.220 155.220 177,720 200.220 222,720 245,220 312,720 335.2ft) 307,72 380.2$' 495.2V) 610.W) 727,7?") 845.21) 96S.2&) 1.0S5.2JO 1,203.2S US25.S2Q NEW AND ADDITIONAL TAKES PROPOSED IN $1,800,000,000 WAR REVENUE BILL These figures ure those of the homo bill. When the measure goes to the senate It will be subject to amendment and doubtless in many cases there will bo revision. The senate finance committee will hold hearings nt which argu ments and objections may bo presented. All tariff duties Increase 10 per cent All articles now admitted free Tax 10 per cent Letter postage From 2 centa to 3 cento Postal cards From 1 cent to 2 cents Excess profits tax From 8 to 16 per cent Corporation tax From 2 to 4 per cent Stock exchange trancactlons On each sale future delivery for each $100, 2 cents; each additional $100 or fraction 2 centa. Capital stock on each original Issue of $100, 5 cents; on transfers on each $100 face value 2 cent. Bonds, debentures, etc., each $100 face value 5 centat Indemnity bonds, 50 cents; where premium Is In excess of $100 1 per cent of premium charge- Drafts, checks, notes (and for each renewal or extension not exceeding $100), 2 cents; for each $100 2 cents- Deeds, conveying lands or realty, for first $100 to $500, 50 cents; for each $500 or additional or fraction, 50 cents. f Proxy (except religious, charitable or literary societies or public ceme teries) 10 cento Power of attorney '. 25 cents Life Insurance policies (except industrial or weekly).... 8 cents on each $100' Marine, International and fire 1 cent on each $1 of premium Cacualty policies 1 cent on each $1 of premium Freight bills : 3 per cent. Passenger tickets.. 10 per cent on tickets above 25c except initial commutation i Steamboat tickets for foreign port, up to $10, no tax; from $10 to $30, $1; from $30 to $60, $3; exceeding $60, $5. Seats, berths or staterooms, rail and water 10 per cent: Express rates 10 per cent: Automobiles and motorcycles 5 per cent on wholesale price Automobile and bicycle tires .- .- 5 per cent. Electric power '. 5 per cent on bills Telephone and telegraph ' 5 per cent on bills Telephone (long distance) 5 cents on each toll message over 15c Musical Instruments , 5 per cent on those costing over $10 Talking machines 5 per cent on those costing over $10 Jewelry 5 per cent of selling price Cosmetics and proprietary medicines 5 per cent on wholesale price Amusement tickets (theaters, baseball, etc.) except where maximum ad mission Is 5 cents Tax of 1 cent for each 10 cents charged. Moving picture film (not exposed), sold by manufacturer or Importer Yz cent per linear foot: Moving picture film (ready for projection), sold or leased by manufac turer, producer or Importer . f.'.;.. 1c per linear foot. Chewing gum or substitute therefor, imported 5 per cent of selling prlce- Dlstilled spirits Doubled. Beer, ale $1.20 for every barrel Still and sparkling wines and cordials Tax doubled Grape brandy, product of fruit distilled Tax doubled Soda fountain and similar sirups, grape Juice, mineral water, ginger ale and all soft drinks, carbonated water. 2 cents per gallon. Natural mineral or table water (bottled) ,....10 cents per gallon Carbonic acid gas 8 cents per pound! Tabacco tax Doubled! Cigars Increased from 50 cents to $10 per 1,000' Cigarettes (light weight) Increase $1.25 per 1,000- Cigarettes (heavy weight) Increase $3.60 per 1,000' Cigarette papers 14 cent for each 25 papers. Tennis rackets, golf clubs, baseball bats, lacrosse sticks, balls of all kinds, Including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls 5 per cent. Fishing rods, reels and lines 5 per cent. Billiard and pool tables 5 per cent. Chess and checkerboards and pieces, dice, games and parts of games. 5 per cent. Playing cards: Upon every pack (In addition to present tax) 8 cents- Yachts, pleasure boats, motorboats 5 per cent of price - Club memberships 10 per cent of dues and membership fecs- Oll pipe lines 5 per cent on charges Postal rates (newspaper and magazines) First zone 2 cents - Second to third zone , 3 cents- Fourth or fifth zone 4 cents Sixth or seventh zone 5 cents. Eighth zone 8 cents Religious and educational papers V2 cents a pound Advertising 5 per cent of total From $100,000 to $150,000.17 per cent From $150,000 to $200,000.20 per cent From $200,000 to $250,000.24 per cent From $250,000 to $300,000.27 per cent From $300,000 to $500,000.30 per cent On all exceeding $500,000.. 33 per cent The provisions requiring tho normnl tax of Individuals to be deducted and withheld at tho source of Income would not apply to the now normnl tax prescribed in this bill until after January 1, 1018, nnd thereafter only to Incomes exceeding $3,000. Tax on Inheritance. In addition to the inheritance tax now in force, tho bill imposes n tax equal to tho following percentages of Its value upon tho transfer of each net estate: $50,000 , One-half of 1 per cent $50,000 to $150,000 1 percent $150,000 to $250,000 V2 percent $250,000 to $450,000 2 per cent $450,000 to $1,000,000 22 percent $1,000,000 to $2,000,000 3 per cent $2,000,000 to $3,000,000.... 32 percent $3,000,000 to $4,000,000 4 per cent $4,000,000 to $5,000,000.... 4Ja percent $5,000,000 to $8,000,000 5 per cent $8,000,000 to $11,000,000 7 per cent $11,000,000 to $15,000,000... 10 per cent $15,000,000 and over 15 per cent The exemption Is lowered from $50, 000 to $25,000 and a new tax of 1 per cent levied on estates between $25,000 and $50,000. The bill proposes to bring In $200, 000,000 by doubling the present 8 per cent tax on excess profits. On distilled spirits the present tax of $1.10 per gallon Is doubled; to the rectifiers' tax 15 cents a gallon Is added, and fermented liquors nro as sessed $2.75 per barrel instend of $1.50. Tobacco Tax Doubted. Tho tobacco tax Is doubled, except as to cigars, which nro graduated from 50 cents to $10 a thousand, ac cording to retail value. Cigarettes, mado In or Imported Into the United States, would bo taxed an additional $1.23 per 1,000 If weighing less than three pounds per 1,000, nnd $3.G0 per 1,000 if more than three pounds. Newspapers would be required to pay 5 per cent on all advertising col lections. Tho second-class postage section says: "After June 1 next the zone system . nppllcablo to parcel post shall apply to second-class mnll matter, with rates -of postago two cents n pound or frac tion when for delivery within the first or second zones, four cents within fourth or fifth, five cents within sixth or seventh, nnd six cents for delivery within the eighth zone. "It is provided, however, thnt post nge on dally newspapers when depos ited in n letter carrier office for dellv- ' cry by Its carriers shall bo tho same ns at present; copies now entitled to freo circulation In the malls within tho county of publication shall retain that privilege, and tho postmaster general may require publishers to separate for -zones In mailing. "Newspapers mailed to subscribers from on olllco other than that of pub lication shall pay the same rate us If mailed from Its office. "Religious, educational, agricultural, labor or fraternal publications, Issued without profit, shall pay W cents per pound Irrespective of zones." Theaters and Clubs. m. t. la ffltlt fft! OVLIIO limilKL'lIIL'lll IU 'O .- eiicu tun tenia .... ireo excujii uuim-mi where tbo maximum ennrgo iur uuo inn I nvo cents or where the proceed admitted to nro for rellg? lous or charitable purposes aro oxeinpM? rinhs would bo taxed 10 per cent otj? dues or membership fees (except In itlatlon fees), tho members Indlvidu-v nlly to pay tho tax. This Is effective Juno 1, and tho club receiving tho payments or fees Is required to col. lect tho tax from the person b ad t mltted und makn the returns. if "A