20 



The Florists^ Review 



Dbcbmbeb 22, 1921 



Ohio, 19,397,183 square feet; New York, 

 18,289,628 square feet; Pennsylvania, 

 16,923,355 square feet, and Massa- 

 chusetts, 12,953,023 square feet. No 

 other state reported as much as 10,000,- 

 000 square feet under glass. 



New York state led with the number 

 of establishments, having 2,508, while 

 Pennsylvania followed with 2,228. Ohio 

 and Illinois were third and fourth with 

 1,667 and 1,104 establishments, respec- 

 tively. Nurseries. 



The east north central states led with 

 the number of nursery establishments 

 reported, but the middle Atlantic states 

 led with the acreage in use and the 

 volume of sales. The total receipts de- 

 rived from the sale of nursery products 

 exceeded $1,000,000 in six states, as fol- 

 lows: California, $2,929,458; New York, 



$2,310,253; Ohio, $1,286,947; New 

 Jersey, $1,048,919; Missouri, $1,045,697, 

 and Pennsylvania, $1,039,439. These 

 states reported 47.3 per cent of the total 

 receipts from the sale of nursery prod- 

 ucts in the United States. 



The acreage used for nursery purposes 

 was greatest in New York, which re- 

 ported 5,288 acres. California was 

 second with 4,080 acres; New Jersey, 

 third with 3,337 acres; Texas, fourth 

 with 3,032, and Maryland, fifth with 

 3,015 acres. 



The greatest number of farms or 

 establishments was reported by Cali- 

 fornia, which had 540, while" New York 

 was second, with 359. 



On page 19 is a table prepared by 

 the census bureau showing the number 

 of establishments, sales and other in- 

 formation gathered by the enumerators. 



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WAS TAX OX SHIPMENTS. 



Bepealed January 1. 



Because repeal of the war tax on 

 transportation service becomes effective 

 January 1, 1922, questions will arise, 

 in many instances, concerning liability 

 for a tax on service partly performed on 

 or after that date. 



The commissioner of internal revenue 

 has anticipated these questions by 

 promulgating Treasury decisions 3255 

 and 3256, the former dealing mainly 

 with freight and express charges, while 

 the latter covers taxes on passenger 

 transportation, Pullman car accommoda- 

 tions, etc. 



The revenue act of 1918 imposed a 

 three per cent tax on charges paid for 

 transporting freight within the United 

 States, and a tax of 1 cent for each 20 

 cents or fraction thereof, paid for trans- 

 porting express shipments. The same 

 section provides a tax of eight per cent 

 on passenger and Pullman fares, etc., 

 but the act of 1921 provides for a refund 

 on tickets or mileage books purchased 

 and only partly used before January 

 1, 1922. 



Treasury Decision. 



Covering freight and express trans- 

 portation. Treasury decision 3255 rules 

 that the tax shall be collected on ship- 

 ments made before January 1, but not 

 arriving at destination before then, 

 where the freight charges are prepaid, 

 but not where the freight charges are 

 collect. 



The decision further says: 



"Transportation companies have been 

 authorized, as set forth in article 115, 

 regulations 49, revised, to adjust tax in 

 adjusting overcharges, taking credit on 

 any subsequent return for tax so ad- 

 justed. In order to terminate this 

 authority uniformly and at a time that 

 will make it practicable for the credits 

 to be taken on returns made by the car- 

 riers, it is directed that in adjusting 

 overcharges and in redeeming unused 

 and partially used tickets and mileage 

 books, no adjustments be made of tax 

 after December 31, 1921. It is suggested 

 that transportation companies, as soon 

 as practicable, advise all claimants who 



have claims pending or who file claims 

 after December 13, 1921, that claim 

 for refund of tax should be filed on 

 Treasury department form 46, with 

 the commissioner of internal revenue 

 within four years from time tax was 

 paid, claim being barred by statute 

 of limitations if received after such 

 time. In the event the transportation 

 companies retain the freight receipts, 

 express receipts, redeemed tickets, or 

 mileage books as part of their files on a 

 claim, it will facilitate handling claims 

 filed with the commissioner for refund 

 of the tax if the transportation com- 

 panies will, when adjusting the trans- 

 portation charge, furnish to the claim- 

 ant a statement or certificate contain- 

 ing the following information, retaining 

 a copy thereof in their files: 



(a) Number assigned claim by trans- 

 portation company. 



(b) Amount of charges refunded on 

 the claim. 



(c) Amount of tax actually collected 

 on the refunded amount. 



(d) Date (or dates) on which tax was 

 collected. 



"In order that right to refund may 

 be established it will be necessary for 

 claimant to either furnish the original 

 receipts, showing payment of tax, or to 

 furnish the above statement or certifi- 

 cate in lieu thereof." S. 



HEBE IS A SAVING. 



The public will save approximately 

 $1,500,000 a month as a result of the 

 elimination of the war tax on express 

 shipments, according to George C. Tay- 

 lor, president of the American Eailway 

 Express Co. 



The revenue act of 1921 eliminates the 

 war tax of 1 cent on every 20 cents 

 and fractions thereof in transportation 

 charges on all express shipments. This 

 tax during the year of 1920 amounted 

 to $17,502,918. The average transporta- 

 tion charge for each express shipment 

 was approximately $1.50 and the aver- 

 age war tax for each shipment was 8 

 cents. 



The elimination of the tax, therefore, 

 will virtually amount to a decrease in 

 rates of a little over five per cent. Mr. 

 Taylor believes that this should have a 



tendency to stimulate business and 

 thereby accelerate the rapidly improv- 

 ing conditions throughout the entire 

 country. 



"The American Eailway Express Co. 

 handles approximately 1,000,000 ship- 

 ments a day or nearly 400,000,000 ship- 

 ments a year," Mr. Taylor goes on to 

 say. "The elimination of the tax will 

 relieve the American Eailway Express 

 Co. of an immense amount of labor 

 which has been involved in calculating, 

 entering on way bills and collection of 

 tax, not to mention the expense of 

 checking and accounting entailed. 



"The Treasury department has re- 

 quested express carriers to advise all 

 claimants who have claims pending for 

 overcharges or who file such claims after 

 December 31, 1921, that claim for refund 

 of tax should be filed on Treasury de- 

 partment form No. 46, with the com- 

 missioner of internal revenue, within 

 four years from the time tax was paid, 

 claim being barred by statute of limita- 

 tions if received after such time." 



Mr. Taylor points out that, as the 

 revenue act becomes effective January 

 1, 1922, the tax on all shipments for- 

 warded "prepaid" on or before Decem- 

 ber 31 will be collected. On shipments 

 forwarded ' ' collect ' ' and arriving on or 

 after January 1, the tax will not be as- 

 sessed. 



BUSINESS EMBABBASSMENTS. 



Des Moines, la. — The affairs of the 

 Eosery, operated by Alfred G. Lozier, 

 have been wound up and the creditors 

 who presented claims have received a 

 settlement of 25 cents on the dollar. 



Greenville, S. 0. — A meeting of cred- 

 itors of Harold E. Eogers' flower shop 

 was called for December 20 by E. M. 

 Blythe, referee in bankruptcy, to con- 

 sider the final accounting of the trustee 

 and the winding up of the firm 's affairs. 



Cleveland, O. — George Bate, receiver 

 for the Smith & Fetters Co., has sent a 

 second dividend to creditors of the com- 

 pany, amounting to twenty per cent of 

 the claims presented. The first dividend 

 was thirty per cent. 



MechanlcsvUle, O. — D. J. Burnham, 

 receiver for the Wing Seed Co., has out- 

 lined in a communication to the con- 

 cern's creditors a plan for the relin- 

 quishment of the receivership, following 

 the method proposed at the meeting at 

 Urbana November 7. Under this pro- 

 cedure unsecured creditors would re- 

 ceive what he calls prior preference 

 preferred stock for the amount of their 

 claims, which would bear six per cent 

 interest and be paid off before any divi- 

 dend is declared on present common or 

 preferred stock. The creditors would 

 form a committee, to act as a board of 

 directors, and hire a sales manager and 

 treasurer to act in place of the present 

 receiver. Mr. Burnham hoped by this 

 plan to restore the business as a going 

 concern and facilitate sales by removal 

 of the stigma of the receivership, which 

 he declares a heavy handicap. 



■■J 



LATE ACCEPTANCE. 



When an offer to sell goods at a quoted 

 price is made subject to acceptance 

 by return mail, one day's delay in ac- 

 cepting will make it possible for the 

 seller to refuse performance, held the 

 Indiana Appellate court in a recent case, 

 reported in 128 Northeastern Reporter, 

 699. 8. 



