The sun., 1919-02-07

| purchases or sales of stocks, bonds, ex-
change, bullion, coined money. bank
notes, promissory notes. other securi-
ties, produce or merchandise. for 9TH
ers, shall be regarded as a broke. II
a broker Is a member of a stock ex-
! change. or OF any produce exchange,
board OF trade or similar organization,
where produce or merchandise Is sold.
he shall pay additional amount as fol-
lows: II average value, during preced-
i ing year ending June 80. OF seat or
membership In exchange or organization
! was $4,000 or more but not more than
$4,000. 800: II such value was more
than $1,000. $3.50.
t2) Pawnbrokers shall pay 800.
go Ship brokers shall pay $50.
| 90 Custom house brokers shall pay
$50.
(5) Proprietors of theatres. museums
and concert halls, where charge for ad-
mission is made, having seating capac-
! ity OF not more than $50, shall pay $50 (:
having seating capacity of more than
$50 and not exceeding 500. shall pay
800; having seating capacity exceed
ing 500 and not exceeding 500. shall pay
$l5O; having seating capacity Of more
than 500, shall pay 5000. Every edifice
used for dramatic or operate or other
| representations, plays or performances.
for admission to which entrance money
mories rented or used occasionally for
concerts or theatrical representations.
and not including ediiees owned by
religious, educational or charitable in
stitutions, societies or organizations
where all proceeds from admissions in
ure exclusively to benefit OF such insti-
tutions. societies or organizations or
exclusively to benefit OF persons In
United states Army or Navy. shall be
] I'D L.
or villages OF 5000 inhabitants or less
amount Of such payment shall be one
half of that stated. Whenever such
edifce is under lease when tax Is due
tax shall be paid by lessee, unless 9TH
erwise stipulated between parties to
lease.
t6) Proprietor or propretors Of cir
ouses shall pay 800. provided that no
, special tax paid In a State. Territory or
district shall exempt exhibitions from the
tax in another State. Territory or Dis
trict. and but one special tax shall be
imposed for exhibitions within State,
Territory or District.
90 Proprietors or agents OF all other
public exhibitions or shows for money
not enumerated in this section shall paw
SlJ: Provided. that special tax paid in
state. Territory or District shall not
exempt exhibitions from tax in another
state, Territory or District, and but one
special tax shall be required for exhibit
lions within State, Territory or Dis
trict This paragraph shall not apply to
Chautauquas. lecture lyceums agricul-
tural or industrial fairs. or exhibitions
held under the auspices OF religious or
charitable associations. An aggregation
OF entertainments. known as street
fair. shall not pay a larger tax than 500
in State. Territory or District.
tS P-oorietors Of bowling alleys and
billiard rooms shall pay $40 for each
alley or table
90 Proprietors Of shooting galleries
shall pay $50
Co) Proprietors OF riding academies
shall pay 800.
GD Persons carrying on the business
Of operating or renting passenger auto
mobiles for hire shall pay $40 for each
automobile having seating capacity OF
more than two and not more than seven
and 500 for each such automobile having
SEATING capacity of more than seven.
l2) Every person carrying on bust
ness of brewer. distiller, wholesale LIQUOR
dealer, retail liquor dealer. Wholesale
dealer in malt liquor retail dealer in malt
liquor. or manufacture of stills as defined
In section 3244. as amended and. section
32i7 Of Revised Statutes. in State, Terri
tory or District contrary to laws OF such
State, Territory or District, or in any
place therein In which carrying on such
business is prohibited by local or munich
pal law. shall pay. in addition to all
'other taxes. special or otherwise. i'm
posed by existing law or by this act,
81 600
Payment Of tax imposed by this sub
division shall not be held to exempt any
person from penalty or pun. shment pro-
Nided for by laws of n State. Territory
or district for carrying on such business
In such State. Territory or district or
in any manner to authorize the com
mencement or continuance of such bust
ness contrary TO laws OF such State Ter
fItofy or district or IN places prohibited
by loca! or municipal law.
Taxes imposed by this section shall,
IN case Of persons upon whom CORE
spending tax is imposed by section 4O7
OF the revenue act Of 1916. be in lieu of
such tax
Sec. ,1OO2. On and after January /.
1919. shall be levied. collected and paid
annually. in lieu OF taxes imposed by
section tOs Of revenue act of 1916, the
following taxes, amount Of taxes TO be
computed on basis of sales for preceding
year ending June 30:
Manufactures of tobacco whose an
hual sales do not exceed $4,000 pounds
Mahufactuiers OF tobacco who's. AN
nual sales exceed so. 900 and do not cN-
coed 100000 pounds shall each pay sle.
Manufacturers OF tobacco whose an
nual sales exceed 100. 900 and do nor eN- |
coed 100000 pounds shall each pay SEA. !
Manufacturers OF tobacco whose an
nual sales exceed zoo, 900 pounds shall /.
each pay s2i. and at the rate OF 10
cents thousand pounds or fraction /
thereof in respect to excess over zoe, 900 I
pounds
Manufacturers of cigars whose an
nual sales do not exceed 10000 cigars !
shall each pay 81
Manufacturers OF cigars whose an
nual sales exceed $4,000 and do not cx-
coed 100000 cigars shall each pay SO.
Manufacturers OF cigars whose an
nual sales exceed 100000 and do not ex-
coed 100000 cigars shall each pay $40
Manufacturers of cigars whose an
nual sales exceed 100000 and do NOT OK
coed 400 cigars shall each pay s24
Manufacturers OF cigars whose an.
nual sales exceed 10000 cigars shall
each pay 1924, and at the rate OF 10 !
cents thousand cigars, or fraction
thereof In respect to the excess over
100000 cigars.
Manufacturers OF cigarettes, includ-
ing small cigars weighing not more than
three pounds thousand. shall each nay
at the rate OF 6 cents for every ten thou !
sand cigarettes or fraction thereof :
In arriving at the amount OF special
tax TO be paid under this section, and I'm 1
levy and collection OF tax, each person
engaged in manufacture OF more than
one class OF articles specified in this