The evening world., 1920-11-09
THE LAW THAT WILL PROTECT
THE PUBLIC.


The law is plain. 1t says.
"The price exclusive of the tax to
be paid by the person paying for ad-
mission) at which every admission
ticket or card is sold shall be con-
spiCuously and indelibly printed,
stamped or written on the face or
back thereof, together with the name
of the vendor, il sold other than at
the ticket office of the theatre, opera
or other place Of amusement.
"WhoeVer sells an admission
ticket or card on Which the name
Of the vendor and price are not so
printed, stamped or written, or
at a price in excess of the price
so printed, stamped or written
thereon, is guilty Of a misde-,
meanor, and upon conviction
thereof shall be fined not more
than $1oo' Qor each offensc).
There is no getting around this
provision. The Treasury Department
explains it in this unmistakable man
ner:
Il
due administration OF other provisions
reouirc that there must be conspicu-
ously and Gndelibly printed, stamped
or written on such part OF every
ticket or card of admission, whether
paid or free, as is not already COW
cred with printing or writing, and as
is taken up by the management of
the place upon the admission OF the
person admitted. the following: CD In
case Of every such ticket or card, on
the face Of such ticket, the established
price OF the admission for which il Is
valid, the admission tax to be paid
based on that established price. and
the total OF such price and tax, in the
following or an equivalent form:
Established price ---. Tax paid --.
Total -. (2) whenever such ticket
or card is sold at pric" other than
its established price, then, IN addition.
on the back of such ticket. the actual
salo price, the admission tax paid and
tho total OF such price and taN, I'M
tho following or an equivalent form: A:
tai - (3l Whenever an admission
tickct or card is sold at a place other
Than tho ticket office OF tho theatre,
or other place for adms ssion to which
st. is valid, then, in addition, on the
back OF such ticket, the name and
address OF the seller"
Another law that il daily disrc-
Earded ID that in which, when a
price is paid in excess Of the price
printed on the ticket, a division OF
This profit must bC made with the
Government. This statute provides:
"Whcrc a proprietor, manager or
employee OF any opera house, theatre,
or other place OF amusement sells OF
dispOScs of any ticket or card of ad-
mission thereto for an amount i'm eN-
cess OF the established price OF tho
admission for which il Is valid, the
excess portion of such charge Is sub
ieCt to ak of so per cent, under
these provisions of the act. This tax
is to be paid by the person selling
or disposing of the ticket and Is dis
tinct from, and in addition to, the
admission tax Imposed on the whole
amount paid for, or on the whole cs
1ablished price of the admission rep
resented ny the tiCkoO. which is Ia
be paid ny the person to whom the
ticket Is sold or given
u
are very severe, since an actual re-
turn Of these high prices for tickets
is not made in accordance with the
law. The statute says;
"Every individual corporation, part
nership, or association, on which there
rests a duty to file monthly return
on Form 729 reviseD, that fails to
fle such return, and 10 pay over the
tax due thereon, during the month
which follows that FOR which such re-
turns should be made, IS subject 10
certain automatic penalties. A mere
failure TO file the return within that
following month causes to automati-
cally accrue the % per cent. penalty
imposed by Section 1916 Of the Revised
Statutes, as amended. n the failure
he willfm the penalty is 30 per cent
Instead Of - per cent,
+ Every person who fails to pay at
theproper time thenmount OF the taxes