CONSUMERS: Hangover

A thumping headache last week followed the shopping spree which sent U.S. citizens scurrying into stores to buy before the stiff new Federal excise taxes clamped down, Oct. 1. They woke to find that, on purchases made after the new tax went into effect, they not only had to pay the increased tax but several times the tax increase, because of the retailers' time-honored system of price markups.

On liquor, which caused the biggest rush, the tax increase is a flat $1 a gallon. For a quart of whiskey the additional tax amounts to 25ยข; for a fifth, it comes to...

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