The Birmingham age-herald., 1918-09-09

snuff, etc. the committee has practically doubled the rates of the existing bill. The money produced by these articles in the fiscal year of 1918 was s155, ,234 900, and | under the new rates the return should be, l for the F months period, $S41, 204,00o. AMUSEMENT TAX DOUBLED Under existing law the tax upon the l amount paid for admission to any place f of amusement is cent for each 10 cents | or fraction thereof of the amount paid | for such admission. The bill increases ths tax to 2 cents for each 10 cents or l fraction thereof of the amount paid for 1 such admission. Under existing law and under the proposed bill in the case of children under 12 years of age the tax I upon such admission will be cent re- 1 gardless of the amount paid for the ad- 1 mission
 1 Under existing law there is no tax lev I jed upon admission to any place the max 1 mum charge for admission to which IS i5 cents and other amuscments (the max limum charge for admission to which is
 10 cents) within outdoor general amuse- ment parks or in the case of admission
 to such parks. The proposed bill provides
 in lieu of this provision that in cases l where the charge for admission is cents 1 or less the tax shall be cent.
 | In the case of persons (except bona lfide employees, municipal officers on offi- cial business, and children under l2) ad- mitted free to any place at a time when and under circumstances under which an admission charge is made to other persons, d tax of i cent for each 10 cents or fraction thereof of the price charged l such other persons for the same or sim l liar accommodations is required to he | paid by the person so admitted under ex- listing law The proposed bill proposes to increase this tax to cents for each lo
 cents or fraction thereof of the price so charged, and also proposes to exempt l from the payment of the admission tax persons in the military or naval service of the United States when in uniform,
 admitted free by the proprietor. In the | case of persons receiving reduced rates l of admission to any place. tax or l cents for each 10 cents or fraction there l of of the price charged to other persons i for the same or similar accommodations lis levied
 1 AIMED AT THE SPECULATOR
 The following new taxes upon the
 amount paid for admissions are levied: I In the case of tickets or cards or ad-
 mission to theatres, operas, and other places of amusement, sold at news stands
 hotels and place other than ticket of fees at not to exceed 50 cents in excess
 of the sum of the established price there- for at the ticket office plus the amount of the admission tax.s the bill imposes a tax equivalent to 5 per cent of the 1 amount of such excess, and If such ticK- cts are sold for more than 50 cents III excess of the established price plus the
 amount of the regular admission tax an
 additional tax equivalent to 30 per cent of the whole amount of such excess. If a proprietor, manager. or employe of an opera house, theatre, or other place oi
 amusement sells or disposes of tickets or cards of admission in price or charge therefor a tax equivalent to 50 per cent Eof the excess so charged is imposed
 Under existing law. in case of persons having permanent use of a box or seat 1T
 an opera house or any place of amuse-
 ment or lease for the use of similar box or seat, a tax equivalent to 10 peI cent of the amount for which such box or seat is sold for a performance or exhipi- tion is required to be paid by the person enjoying such privilege. The bill increases this tax to an amount equivalent to
 per cent of the amount for which similar boxes or seats are sold.
 The revenue act of 1917 levied a tax oi Ii cent for each 10 cents or fraction thereof paid for admission to any public performance for profit at any cabaret ol other similar entertainment and in case the amount charged for admission was included in the price paid for refreshmen' service or merchandise, left the amount so included for admission to be deter mined by the commissioner. Under this provision the treasury department deter fmined that a general rule could be laid down to he effect that % per cent of tht amount paid for refreshment service ant merchandise represented apprOxtmateJ the amount covered by the total price lpaid which could be attributable to the admission charge and upon the basis oi this ruling collected the tax levied under fcxisting law A provision of the bill con- tains this treasury ruling as a basis fol determining the tax upon the admission
 where the admission charge is included I in the price charged for refreshments The tax upon admission to roof gardens lcabarets and other similar entertainments | is increased from cent for each 10 cents or fraction thereof to cents for each | cents or fraction thereof of the amour,
 paid.
 lluxuries'' are made to contribute good. sized sums for the public treasury. These are in the form of excise taxes and ag- aregate 352l ,306. 900. Of these automobile. will pay $123. .750. 900: jewelry and sporting goods, $So, coo .0oo; other luxuries. s273566.- 900. Gasoline pays $40.000. 900; yachts anc pleasure boats. $1.00o.000 In addition thu license tax on the use of automobiles ant ! motorcycles is scheduled to bring in $72. ss0.0Oo.
 l CATCH DOMESTIC ARTICLES Title 9. beginning with section s0t. is the feature of the bill that will dig mort or less deeply into the pocketbooks o every man. woman and child. It adds 2
 long list of luxuries and semi luxuries tt
 those taxed by the revenue act of 1917. Il .covera the entire landscape from muaica