Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17

or national defense, or not built ac-
cording to plans and specifications ap-
proved by the navy department, an
excise tax to be based on each yacht
or boat, at rates as follows: Yachts.
pleasure boats, power boats, motor
boats with fixed engines and sailing
boats, OF over five net tons. length not
over fifty feet, so cents for each foot;
length over fifty feet and not over one
hundred feet, 81 for each foot; length
over one hundred feet. 81 for each
foot; motor boats of not over five net
tons with fixed engines. 50.
In determining the length of such
yachts, pleasure boats. power boats,
motor boats with fixed engines and
sailing boats. the measurements OF
overall length shall govern.
In the case OF q tax imposed at the
time of the original purchase of new
boat on any other date than July 1.
the amount to be paid shall be the
same number of twelfths of the
amount of the tax as the number OF
calendar months. including the month
Of sale, remaining prior to the follow
Ing July 1.
Title War Tax on Admissions
and Dues.
Section 700. That from and after
the first day of November, 1917. there
shall be levied, assessed, collected and
paid (a) a tax of l per cent for each
10 cents or fraction thereof of the
amount paid for admission to any
place, including admission by season
ticket or subscription, to be paid by
the person paying for such admission:
Provided, that the tax on admission of
children under l2 years of age where
an admission charge for such children
Is made shall In every case be l cent.
and (b) in the case OF persons Except
bona fide employees. municipal officers
on official business and children un-
der twelve years OF age) admitted
free to any place at q time when and
under circumstances under which an
admission charge IL made to other
persons Of the same class, a tax of 1
cent for each 10 cents or fraction
thereof Of the price so charged to
such other person 80 admitted: and
(c) tax Of per cent for each 10
cents or fraction thereof paid " ad
mission to any public performance for
profit at any cabaret or other similar
entertainment to which the charge for
! admission il wholly or in part includ-
ed in the price paid for refreshment,
service or merchandise: the amount
paid for such admission to be comput-
ed under rules prescribed by the COM
missioner Of internal revenue, with
| the approval of the secretary of the
treasury, such tax to be paid by the
person paying for such refreshment.
service or merchandise. In the case Of
persons having permanent use OF
boxes or seats In an opera house or
any place Of amusement or lease
for the use of such box or seat in such
opera house or place of amusement
there shall be levied. assessed. col
lected and paid a tax equivalent to 10
per centum of the amount for which
a similar box or seat is sold for per-
| formance or exhibition at which the
box or seat is used or reserved by or
for the lessee or holder. These taxes
shall not be imposed In the case of a
place the maximum charge Of admis-
sion to which Is cents, or in the case
OF shows. rides and other amusements
/ (the maximum charge for admissioO
! to which Is 10 cents) within outdoor
general amusement parks, or In the
case Of admissions to such parks.
No tax shall be levied under this
title In respect to any admissions all
the proceeds Of which inure exclusive
| ly to the benefit Of religious, educa-
tional or charitable institutions. So
! cieties or organizations. or admissions
| to agricultural fairs none Of the prof.
Iss Of which are distributed to stock