The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-11-11
An Act for the Relief of Mr..
HryAn's CirCus.

Among the new remedial measures"
passed by the Long Congress and in
dorsed without recourse by Mr.. BRYAN,
the "act 10 increase the internal reve-
nue." otherwise the war tax law
should have been singled out by him
for special honorable mention. Parts Of
a section of 1t may be justly described
AS an act for the relief and protection
Of Chautauqua, of which he is the chief
glory and mixer. Those of our readers
who still permit themselves TO frequent
secular or profane amusements should
read in its riGor the distinction made
by the taxing power between organized
and unbryaniZed entertainments. If
these selections from the statute are
Ike the way to Tipperary. the prize Of
virtue shines golden at the end:
Sixth. Proprietors OF theatres, mu-
seums and concert halls. where a charge
for admission is made, having a seating
capacity of not more than two hundred
and fifty, shall pay 325 having a seating
capacity of more than two hundred and
fifty and not exceeding i've hundred. shall
pay $50: having a seating capacity ex-
ceeding Ave hundred and not exceeding
eight hundred. shall pay SIS; having a
seating capacity of more than eight hun
dred shall pay 500. Every edihce used
for the purpose OF dramatic or operate
or other representations, plays or per-
formances, for admission to which en-
/: nee money Is received, not including
nails or armores rented or used occa-
ally for concerts or theatrical repre-
sensations. shall he regarded as a theatre:
Provided. That whenever any such edifce
is under lease at the passage OF this act,
the tax shall be paid by the lessee. unless
otherwise stipulated between the parties
20 said lease.
Seventh The proprietor or proprletors
Of circuses shall pay 500. Every build
ing. space. tent or area where feats OF
horsemanship or acrobatic sports or thea
;rical performances not otherwise pro-
vidcd for in this act are exhibited shall be
regarded as circus: Provided, That no
special tax paid in one State, Territory or
the District OF Columbia shall exempt ex-
hibitions from tho tax in another State.
Territory or the District OF Columbia,
and but one special tax shall be imposed
Cor exhbi,ions within any one State, Terri
tory or District
Eighth. Proprietors or agent, OF all
other public exhibitions or shows for
money not enumerated in this section
shall pay $40: Provided, That a special
tax paid IN one State. Territory or the
District o; Columbia shall not .enlpt ex-
hibitions from the tax In another State,
Territory or the District Of Columbia /.
a..d but one special ia shall be required
for exhibitions within any one State,
Territory or the District OF Columbia:
Provided further. That this paragraph
shall not apply to Chautauquas lecture
iyceums, agricultural or Industrial fairs,
or exhibitions held under the auspices Of
religious or Charitable associations"
Thus Mr. BRYAN's summer employers
are protected and exempted from the
common lot. Thus, too. the Tyrolese
yodlers, the acrobats, the song and
dance men, the xylophone quartet,
the japanese jugglers and the negro
MINISTRIES who share the Chautauqua
stage and waved applause with our H.
lustrious Secretary of State are pro-
tected from the incidence of war
taxation. The proprietors OF the Bryan
circus escape the special excise. The
tents of Chautauqua pay no scot to the
Government. Mr. BRYAN can continue
TO make an exhibition of himself with
out any TITLE of the gate money re-
turning to the Government which pays
his salary.
This is the same act which in further
punishment of Greed and encourage
ment Of Virtue makes every banker
pay a special tax of 81 "for each 81 900
Of capital used or employed"