Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1922-10-23
big DECLINE in
AMUSEMENT TAX
Unemployment Largely Re-
sponsible for $16,356,S9
Decrease in Revenue
MOVIES LOSS
is THE HEAVIEST
BY DONALD MAcGREGoR.

WASHINGTON, ID. c.. oct. a.
The American people spent $3.50,
o0o, 900 less for smusements last
year than the year before, of which
not less than half, or SS0, 900. 900,
represents falling off in the patron
age of motion picture shows, accord
ing TO a dispatch In the New York
Herald
Other amusement enterprises suf-
fered from the slump, but not so
much as the movies. Legitimate at
fractions, such as plays. were we'll
patronized. although the audiences
were considerably reduced in num-
Der because OF the high railroad
rates and for other reasons. Prom
inent among the causes OF the de-
cline was <1e prevalence OF unem-
ployment, as many as 5000. 900 per-
sons having been out OF work at one
time. This condition, which has
now ended. caused large part of
the public 10 spend less for amuse-
ments.
The situation is shown in the pre-
liminary figures on tax collections
prepared for the annual report OF
the Commissioner OF Internal Reve-
nue.. The figures are for the Govern
ment fiscal year begun July /, 1921.
and ended June 80. 1922. and the
comparisons are for the previous
corresponding period.
The law provides. as is commonly
known. for a tax Of one cent on each
10 cents or fraction thereof in the
81 4o1~ a
tainments Of every kind. 1t Is not,
OF course. tax OF 10 per cent. since
It amounts to more than that where
the admission price Is a sum not d.
visible by ten. That is. the tax on a
rs cent. ticket Is cents. which also
is true OF ticket sold for 80 cents
For the purpose OF easy calculation
IN this article. however. the rule OF I
10 per cent. may be taken as fairly |
well rejecting the situation.
During the twelve months ended |
June 80 last the Government receiv- /
ed s73.373.937.47 in admission 4
taxes. as compared with sS9,71O.-
S22.94 the year previous. The reduc-
which becomes the basis for the
statement that the public spent
$3.50, 900 less for amusements
lsst year than the year before. on
the basis OF 10 per cent. the amount
would be s163.56s. 20.
On the theory that taxable amuse-
nents are available for 100. 600, 900
inhabitants OF the United States,
which hardly is the case consider
ng the scattered country population.
he decrease was s16s for every
nan, woman and child in the coun-
Try. The fact Is. Of course, with
amusements centered largely In the
towns and cities. that the actual de-
crease was greater than that sum.
Even so. II meant that the outlay
Of every one of the 100 900 900 in
habitants spent during the year a
total Of s7.ss for taxable amuse-
nents, or in other words that the
outlay for the nation was s73S.739-
374.70-almost three-quarters Of a
billion dollars.
This represents all forms OF
on which a tax is levied.
hestres playing legitimate attrac-
ions theatres playing vaudeville.
heatres showing motion pictures.
concerts. clbarets. baseball games.
'pen air parks. circuses and shows /
u every description. The Treasury
Department. for obvious reasons
Ioes not keep separate records con
ernins the returns for each Of these
lasses Of attractions. II
Under the law as revised on Jan II
larry I. 1922 the tax was abolished II
n admission tickets selling for less II
han 10 cents. Previous to that the II
Ak had applied one cent being col III
scted on all tickets which sold as III
1w as five cents. While some Of the Y