The Washington herald., 1918-02-13
TICKET PRICES
FORBASEBALL
Internal Revenue Commis-
sioner Submits Regula-
ton for Tax.

New York. Feb. l2-The rules and
regulations covering the collection OF
war tax at baseball games next sum-
mer were submitted to the major
leagues yesterday by Daniel {. Roper,
commissioner Of internal revenue, and
nnal action will be taken on the pro-
visions at the league meeting this
week. The National League will act
on the matter today and the American
League on Thursday.
Although there has been some OBJ
lection to the boosting of prices OF the
S-cent bleacher seats and the 75-cent
grand stand seats. this will be the plan
adopted. In his recommendations
Commissioner Roper calls attention TO
the following government regulation:
Some theaters found it Impracticable
to handle pennies and have advanced
the 25-cent admission to 20 cents and
the 75-cent admissions TO s. cent?,
these prices include the war tax.
Where this is done adequate lobby
signs must announce. The amount
charged for 30-cent Cor whatever it
may be- ticket includes the 10 per
cent war tax on the admission paid
This same regulation may be ap-
piled TO baseball provisions, and under
this provision, IL II is deemed advisable
to prevent the making of change in
pennies on the 25-cent, 75-cent and
A-25 admissions. they could be increas-
ed to 30 cents, S. cents and $40, re-
spectively, and the war tax of 3 cent?,
cents and l3 cents collected in each
instance as specified under this regula-
tion."
With this sanction from the govern,
ment the club owners will proba bly,
boost the prices as recommended.
The government officials have also
ruled that only one war tax will have
TO be paid on rain checks. A deputy
revenue collector I'm this city made a
ruling some time ago that a second
war tax would have to be paid on a
rain check when il was presented.
When the rain check proposition was
thoroughly explained to the Internal
Revenue commissioner a ruling was
quickly made by him that no second
tax would be collected where the hold
er Of an admission ticket had not
witnessed the game.
1t was the question OF passes which
gave the baseball officials most con-
cern. but according to the recommen-
dations made by the revenue officials.
a NdA CONtElUk lnt NIlOlG EtdSOu OL
seventy-seven home games will be paid
by the holder OF the pass at the time II
is issued. Holders OF season passes
will have to pay ss.ls in war tax. IT
has been decided that on the back OF
each season pass the following notice
will be printed: Notice-The bearer
OF this pass has paid TO the company
or club $6.16 Cor such sum as may be
decided upon. which entities him TO a
T5-cent admission to seventy-seven
games, OF which sum the company or
club agrees 10 pay to the government
S cents as a war tax admission on the
75-cent ticket basis each time this pass
is presented for admission"
There will also be printed on this
pass the words. War tax OF s cents
paid for each game that this pass is
used"
A new feature OF the passes under
this new plan will be that rain checks
will be issued with the passes as on
regular admissions. and these rain
checks may be redeemed at subse-
quent games in the same manner as
rain checks on regular tickets. In
making UP the daily box office record,
as required by the government regu-
lations. the company or club will be
guided by the turnstile count at the
pass gate.
In the case OF season boxes It has
been agreed that where season boxes
are sold for a fixed price. which price
is for reservation only and does not
include the price OF admission. a war
tax Of 10 per cent must be added TO
such price. For illustration, season
box reservation only. S10o-war tax. SO.
Where boxes are sold at a fixed price
for the season. which includes admis-
sion TO the box for the entire number
Of games played and the entire capac-
lty of the box, the revenue tax is to
be collected on a basis OF 10 per cent
on the total amount charged.
The tax on exchange tickets shall
not in any instance exceed the total
paid for similar seat, had
the same been originally purchased.
When tickets are sold to children
under l. years Of age the war tax is
cent only. regardless OF the price OF
the ticket.