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What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

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Page 1: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

What are Revenues?

PURPOSE

1. Pay a tax or not2. Pay a fee for service3. Show a credit4. Occupational Taxes5. Insure that proper tax will be paid

Page 2: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Fee For Service

New York Customs House

Paying the 30¢ fee for an Export entry from a manufacturing warehouse to be shipped to Vera Cruz

Page 3: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Fee for Service – Consular Service

Multiples of consular fee stamps are scarce and desirable

Stamps were issued in denominations of fees for all common consular services

Page 4: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Fee for Service – Consular Service

Certification of Purchased Merchandise

Fee was $2.50, paid by bisected $5.00 stamp

Page 5: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Fee for Service

Veterinarians were often hired as meat inspectors

Carcass tag Inspection stamp

for carton of meat shipped in interstate commerce

Page 6: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Shows a CreditWith the Government

Savings account with the U.S. Post Office

Card is imprinted with one stamp

Remaining stamps are adhesives added to the card

Page 7: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Annual Fee on a Yacht

Yachts have been a favorite object to tax, although the periods when effective have usually been brief

187 foot length x $4.00 per foot = $748.00

Page 8: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Annual Tax onManufacturer of Oleomargarine

Part of the law to prevent fraud

Amount of annual tax never changed from 1886 until 1950, when all taxes on oleomargarine were terminated

Page 9: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Annual Tax on Wagering

Annual registration and payment of fee

Probably initiated to determine who was gambling.

Page 10: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Annual Tax on Retail Dealerin Wines and Malt Liquors

Did not permit sale of distilled spirits

Most states in 1940 permitted sale of all alcoholic beverages or only malt liquor (beer)

Page 11: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Insuring the Tax Will Be Paid:Lock Seal

Required to be used in Slaight locks to lock bonded storerooms and warehouses

Used by the Bureau of Prohibition

Page 12: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Insuring the Tax Will Be Paid:Lock Seal

In use from 1951-1973

For a new lock that superceded the Slaight lock which had been in use since 1873

Page 13: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Insuring the Tax Will Be Paid:Hydrometer Label

Hydrometer had been certified for use

First used in 1866

Page 14: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Insuring the Tax Will Be Paid:Hydrometer Label

Portrait of Alfred Pleasonton, the Commissioner of Internal Revenue

Page 15: What are Revenues? PURPOSE 1. Pay a tax or not 2. Pay a fee for service 3. Show a credit 4. Occupational Taxes 5. Insure that proper tax will be paid

Sugar License – A Negative Tax