Mr. Chairman, as far as
I am concerned this item will not carry for a moment or two at any rate. I think the amount is entirely too small; it should be "not less than $3.00". Otherwise you are taxing every working girl, and as this is a luxury tax it seems to me that we ought hot to tax what is virtually just as much a necessity as bread. I know as a matter of fact that an imitation lace collar of any appearance at all cannot be sold for less than $3.00, and a collar of the same size but of better quality would have to be sold' for $6.00. Of course, the latter I admit would be a luxury; it might be a hand-made collar. But the ordinary lace collar should not be taxed unless in excess of $3.00. Quite a number of these collars are worn with a bib to them.
Topic: SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic: EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.