Where the income is wholly unearned the tax is as follows:
TAXES ON UNEARNED INCOME
| Income. | Tax. |
| $2,000 a year | $210 |
| 2,500 a year | 300 |
| 3,000 a year | 455 |
| 5,000 a year | 947 |
| 10,000 a year | 2,635 |
The super tax in the new law begins at an income of $13,750, and the total taxes paid on the following incomes, including income tax and super tax, are as follows:
TOTAL INCOME AND SUPER TAX
| Income. | Tax. |
| $15,000 a year | $4,802 |
| 20,000 a year | 6,812 |
| 25,000 a year | 8,937 |
| 30,000 a year | 11,187 |
| 40,000 a year | 15,937 |
| 50,000 a year | 20,937 |
| 100,000 a year | 47,187 |
| 500,000 a year | 255,187 |
The tax on $500,000 incomes is a little over 50 per cent. In the case of a tax-payer whose total income does not exceed $4,000 an allowance of $125 is granted in respect of his wife and an allowance of a like amount in respect of any dependent relatives whom he maintains; also an allowance of $125 in respect of children under 16 years of age.
TAXES ON COMMODITIES
Checks require a stamp of 4 cents, also promissory notes. The excess-profit rate remains at 80 per cent. The tax on spirits is raised to $7.50 a gallon; on beer to $12.50 a barrel; on tobacco to $2.04 a pound, the effect of which will increase the price 4 cents an ounce, while the cheapest cigarette, now 6 cents for ten, will be 7 cents for ten. The tax on matches is increased so that they will be sold at 2 cents a box instead of 1-1/2 cents. An additional duty of $3 a hundredweight is levied on sugar, so that sugar heretofore selling at 11-1/2 cents a pound will now have to be sold at 14 cents a pound.
A tax of 16-2/3 per cent, is levied on the sale of luxuries, including jewelry, and of articles above a certain price when they become articles of luxury; also on hotel and restaurant bills. This tax will be collected by means of stamps. The new postage rate is raised to 3 cents an ounce; on book packages exceeding one ounce an extra charge of 1 cent will be levied. Letters to the United States will cost 3 cents instead of 2 cents. Post-cards in England will be 2 cents instead of 1 cent, and the parcel rate, under seven pounds, 18 cents, and between seven and eleven pounds, 25 cents.