The Oroville weekly gazette. [volume] (Oroville, Wash.) 1905-19??, 1917-10-26
sovy OF THE NEW TAXES.

@. Wv. General information of the pub
va nublish some of the sections
J, ',,ve to the new war revenue act:
~ - on Club Dues and Membership
THE war revenue act, approved
~,oher @ 8, 1917, provides; Sec. 7Ol
w. ~, ,rom and after the first day OF
,'..mher. ,' 1917, there shall be levied
..ssed. collected and paid tax
,,vs,apt 10 ten per centum of any
.,unt paid as dues or membership
Z. including initiation fees), to any
IL, athletic or sporting club OF
..,,vation. where such dues or fees
- m excess of $l2 per year; such
80. 10 be paid by the person paying
h aues or fees; Provided. That
s.,s shall be exempted from the pro-
l,ons of this section all amounts
IA az dues or fees to fraternal bene-
s,ry society. order or association,
..,sting under the lodge system or
!, mo exclusive benefit of the men,
~ of fraternity itself operating
,,dsr the lodge system. and providing
!, ,he payment of life, sick. accident
other benefits to the members of
ueh society. order, or association or
teIr dependents.
The act further provides that any
vnon, corporation, partnership. or
,rcIation receiving any payments
A. shch dues or fees, shall collect the
rOunt Of said tax from the person
ntiug such payments. and shall make
rsthly returns and remittance there
10 the collector of the district in
vlch the principal office or place Of
hdness Is located.
tn on Telegraph, Telephone or Ra-
i Messages and Conversations.-Sec.
M-That from and after the 1st day
November. 1917, there shall be lev
4 assessed. collected and paid y
Il 4 tax of cents upon each tele-
rsm, telephone, or radio dispatch.
usage or conversation, which origi-
~ within the United States. and for
\ transmission of which a charge of
Iwnts or more is imposed: Provided,
nat only one payment of such tax
Aal be required, Notwithstanding the
h0 or stations of one or more per-
ms corporations, partnerships, or
inoiations shall be used for the
tngmission of such dispatch, message
h tonversation
Ihx on Admissions THAT from and
tAr the first day of November. 1917,
M shall be Levied, assessed, col
ktted and paid (a) a tax of one cent
i each ten cents or fraction thereof
III the amount paid for admission to
~ place, including admission by
inson ticket or subscription, to be
paid BY the person paying for such
omission Provided, That the tax on
Mmlssion of children under twelve
Isas Of age where an admission
charge for such children is made shall
hWery case be l cent; and (b) in the
uie Of persons Except bona fide en-
lwees, municipal officers on official
luiiness, and children under twelve
Mrs Of age) admitted free to any
iice at time when and under cir
nmstances under which an admission
darge Is made to other persons of the
nne class, a tax of cent for each 10
uats or fraction thereof of the price
charged to such other persons for
ne same or similar accommodations,
hbe paid by the person so admitted;
no lei a tax of l cent for each 10
cents or fraction thereof paid for ad-
Mission to any public performance for
'front.' at any cabaret or other similar
atertainment to which the charge for
nnission is wholly or in part includ-
an the price paid for refreshments.
sfvlce or merchandise; the amount
Ad Tor such admission to be comput-
under rules to be prescribed by the
ommisis0ner of internal revenue,
WIN the approval of the secretary of
ae treasury, such tax to be paid by
ue person paying for such refresh
Asnls, service, or merchandise. In the
a~ OF persons having the permanent
~ OF boxes or seats in an opera house
any place of amusement or a lease
w tne use Of such box or seat in such
vera house or place of amusement
4sre snail be levied, assessed, collect
" and paid a tax equivalent to ten
~ cent of the amount for which a
Auar box or seat is sold for perform
lce or exhibition at which the box or
val Is used or reserved by or for the
fssee or holder. These taxes shall not
imposed in the case of place the
4alnum charge for admission to
'ncn Is 5 cents, or in the case of
vows rides, and other amusements,
"ae maximum charge for admission to
'alen is 10 cents) within outdoor gen
M amusement parks, or in the case
admission to such parks.
no tax shall be levied under this
%e IN respect to any admissions all
We proceeds of which inure exclusive
y 70 the benefit of religious, educa-
ssua'' or charitable institutions, soci-
.uss' or organizations, or admissions
.ssrlcultural fairs none of the profits
! snicn are distributed to stock
a0'uers or members of the association
Suuacting the same.
a., me term admission as used in this
we includes seats and tables, reserv-
VT otherwise, and other similar ac-
tAerefor"
'ne act further provides that every
,. 'soa corporation, partnership, OF
~, .''ation receiving any payments fol
- a aumissions, or admitting any per.
=, ~ ,ree to any place for admission tc
q. .'n charge is made, shall collect
! anount OF the tax from the person
~ aunitted, and shall make monthly
~, slns and remittance therefor to the
a,,s s.'or OF the district in which the