The times., 1898-08-07
The WAR TAX ON THEATERs
Further Trouble Caused by Its
Many Inequities.
NOTES ON FACT AND FICTION
Humors of an English Play Bill
Two Clever Poems by Edward
Mackny-Faults of the Roof Gar
den-Comment ON Minor Matters
of the Week.

That people should not dabble with
matters Of which they know nothing
has been proven beyond a doubt by the
trouble that has been fermenting among
theatrical people since the passage OF
three clauses concerning them in the war
revenue bill. Probably never before has
a judicial body penned such series OF
inaccuracies ambiguosties and ineauities
as are contained in this section OIL the
law. There is no single paragraph upon
which one may not place dozen IN
terpretatiens, and when Commissioner
Scott tried to stra.ghten things out ne
only succeeded in showing his complete
ignorance of dramatic affairs and turned
tae trend of the provisions from uncer-
tain justice to certain injustice
In its original state the bill provides
that all theaters. museums and concert
halls should be taxed the sum OF sioo
yearly, that amount to be paid by their
proprietors. Immediately there fol-
lowed a squab5!e between the owners
lessees and managers of these places as
TO who was the person intended, and
things were all al sea when some one IN
the law division of the Treasury added TO
the clause a line which provided that
whenever any such edifice is under lease
at the passage of this act the tax shall be
paid by the lessee untess otherwise stip-
ulated by the parties of said lease"
And then it occurred to some victim
that there was no particular fairness in
rating hall situated over some hotel in
a town of 800 inhabitants in the same
class with palatial theaters in the larger
cities. While merely nominal to the last
| class the tax was in many cases prohib-
| tive to the first and a great deal of trou-
/ BILE ensued. As some OF the dramatic pa
! pers pointed out editorially under those
| conditions a house the gross receipts of
wlIich would not aggregate $500 a year,
was bound to contribute the same amount
charged against metropolitan places of
| amusement the returns of which fire.
quenty amounted annually to the sum of
100000. The provision was ridiculous and
absurd on its face. Many papers took the
matter up, the Mirror leading the van,
and in short time affairs were 50 ad-
%. coo population were not al all liable
While this only modified the injustice. it
was much better than the former ruling
and seemed TO content all concerned.
This being arranged. Commissioners
Scott stepped in with the astonishing
statement that all theatrical companies
playing in cities under the above stated
circuses, and, under a following clause
must pay the sum of 800 as a tax for
every State in which they appeared
| Where Mr., Scott obtained his idea of this
ruling II would be hard to say Webste,
offers three definitions of the word circus
put one OF them gives the faintest GROUND
for the belief that small theatrical com.
panles come under that head.
III the nrst clause had been prohibitfyt
the second served TO shut out nearly ey
cry small compination in the country
transformers whose receipts rarely com,
up to the sum of 800 an evening, and VIII,
play only two or three towns in a State
found that the law would be fuinoIs 4
manager writing to the Mirror explained
that the first bookings of his season wer
in Cumberland, Md, Uniontown, Pa, an,
Parkersburg, w Va. If he was extreme
ly lucky his three performances woul,
:
! about $3.50 From this he would have L
pay a tax of 800 on Monday night. SO
on Tuesday night and third 800 OF
Wednesday night. With what was lef
, he might pay salaries, railway fares, the
, ater rents, advertising expenses an
draw nice little profit to himself.
| company playing fifteen States during
season would be taxed the exerbitant sur
of $1,500. while theaters in larger cite
= : would contribute only one-fifteenth O
that sum-
After much talk Mr.. Scott was mad
to see the absurdity of the whole affai
!, and the law was modified so that sma
Il companies now come under the "other
d head and are taxed only $40 in each Stat
: in which they appear While that. too,
large. it is better than the first sum, an
a player folk will probably be satisfied uT
|. til Commissioner Scott breaks out again
= Even as it is, one cannot help thinkin
r that the actor is paying for an UNUSUAL
a large part of this war. Besides the take
which everyone has to meet, he falls he
to MANY burdens that fall to no one els
= so extensively. 1t seems time that tn
. Government should awake to the fa'
that the theater is not on a par with tt
y distillerv but is an educational 1nstitl
u ton far less entitled to be taxed than oil
churches.
y The title of poet laureate, Which VIZ
u held here for some time by Charles Macl
&c ay. must now have descended to
brother During the last two or thr'
weeks Edward Mackay has turned Of
'r some gems of verse, most of which ha'
t been printed In these columns. His late
le is even better than the rest, and contain
,e a surprising depth of thought. 1t
De aptly entitled, Forever" and reads:
,T;u the last sweet note
re OF song il dead
N IT'LL the distant sky
IN In truth be wed
70 To the sea- and Life's Eternity,
,y All, Love will be-foreyer bel
Is And the heart may ache
And the heart may break,
n And our idols falI
d. In shattered hopes. but the thrush
- Still sings in the leafy tree
- The sky ne er weds the distant sea;
nc So Love will be till Eternity.
nsf And in lighter and happier vein N
Mackay has written the following lin
". | to 1.-The Matinee Girl
,e The season has ended,
;s | The actor has wended
10 His way to the mountains far-away sea;
De But soft DER him stealing
6, There comes sad feeling
ur AT losing all else but mem'ry of thee.
In ribbons and laces,
n On getting thy graces,
r. Tby smiles ever ready to vie with thy tears
- | OF heat we were mindless
% OF all save thy kindness
ne The days when we played for the matinee dea
of
ne So here's to the royal,
We Most faithful and loyal;
Her ardor remained cen When when hair
its curl.
90 | Thy mem 'ry we treasure,