The Bridgeport evening farmer., 1917-11-17

leases a theater outright for one or
more performances must make return
and pay tax, but the proprietor of the
theater is required to show in his re-
turns the dates when and the parties
to whom he rents or leases his place.
(3) Subscription tickets-The tax
is computed in the case of subscrip-
ton tickets upon the amount actual
~ paid therefor.
ca Opera boxes-In the case of an
opera box under lease to a club, the
tax shall be computed upon the basis
of the price paid for the use of sim
liar boxes by parties who pay for each
performance severally. If there are
no other boxes of similar size the tax
shall be computed by dividing the tax
payable upon a smaller box by the
number of seats in the smaller box
and multiplying the tax per seat by
the number of seats in thel arger box
If there are no other boxes occupying
a similar position the tax shall be
based upon the price of single seats
in the same part of the house.
co Maximum charge. = The ex-
emption in cases where the maximum
charge for admission is cents does
not apply to theaters where the
amount charged for admission to any
section or part thereof exceeds 5
cents.
CD College athletic associations
Admissions charged to university and
college athletic contests are subject
to tax.
Cd Club dues-Amounts paid
prior to November 1, 1917. as club
dues or admission are not taxable I'M
der the act of October 8, 1917, regard
less of the period or periods covered
thereby.
DISTILLED SPIRITS.
Distilled spirits produced in the
Virgin Islands and held for sale in the
United States on October 8, 1917, are
subject to the additional taxes impos-
ed by the act of October 3, 1917, as in
the case of domestic spirits.
Sections 500, 602 and 603.-(1) The
words ION the day this act is passed"
used in section 602 are construed in
connection with section 1902, to mean
! the day the law becomes effective,
| that is October>4, 1917.
! CD The word wholesaler as used
in section 602 does not include a re-
, taller who occasionally sells goods to
! other retailers at less than retail
prices, unless it appears that an effort
was made to solicit such business for
profit
CD The user of a boat as such
is used in section sos means any per-
son who purchases a vessel for his
own use, as distinguished from one
| who buys as a. dealer.
"a The word ..sold'' as used in sec
ton 500 is construed to mean that
contract for sale has been entered
| into between vendor and vendee I'M
! der the terms of which the article
which is the subject of the contract
becomes the property of tie vendee.
CD An itinerant manufacturer who
moves from place to place and man
| ufactures and vends any article sub
/ ject to tax under the excise law
should make return and pay tax to
| the collector Of the district where the
sales are made.
(e) Automobiles and motor cycles.
| (a) Automobiles and motor cycles
sold by the manufacturer to the Unit
ed States government on contract, at
contract prices. are taxable under the
excise law; OBJ a chassis is held to
be an automobile and taxable as such;
/ (c) an automobile body is not taxable
| as an auJO1nOU1l0 WA6h oOAo dr0hOt
when sold in combination with a
4 chassis, the tax rests upon the COM
pleted article; (d) a disable or substan-
1 TALLY complete automobile produced
4 by assembling certain parts of trucks
| and cars, either new or second hand
| automobiles are not subject to tax I'M
| der section 900 when sold by the
manufacturers, producer, or import
err, not to tax imposed by section 60z
1 If held and intended for sale by a
/ wholesaler on the morning of October
/ A, 1917; 60 the so-called side car to
/ be attached 10 a motorcycle Is not
4 taxable unless sold in combination
with a motorcycle, in which case the
/ tax attaches to the completed artf-
r Gle.
(7o Dictaphones.-Mach COM
i mercia1ly and commonly known az
i "dictaphones'' or photographic" and
used for dictation purposes are moi
taxable as Photographs under the
j provisions of section 500.