Page:United States Statutes at Large Volume 30.djvu/488

 FIFTY-FIFTH CON GRESS. Sess. II. Ch. 448. 1898. 449 securities, for themselves or others, shall be regarded as a broker: ‘ Provided, That any person having paid the special tax as a banker shall grofvv- t t bl not be required to pay the special tax as a broker. as ¤E€kE¥$.°° m ° Three. Pawnbrokers shall pay twenty dollars. Every person, iirm, —o¤é>qvq¤bmk¤r¤. or company whose business or occupation it is to take or receive, by "l° ‘““°"‘ way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repay- ment of money loaned thereon, shall be deemed a pawnbrokcr. Four. Commercial brokers shall pay twenty dollars. Every person, blfggmm °°mm°’°i°* iirm or company whose business it is as a broker to negotiate sales or ~a¤n¤m»¤. purchases of goods, wares, produce, or merchandise, or to negotiate {weights and other business for the ownersof vessels., or for the shipfxers or consignors or consignees of height carried by vessels, sha.! be regarded as a commercial broker under this Act.· Five. Custom-house brokers shall pay ten dollars. Every person, by; ¤¤¤¤>¤-1¤¤¤¤¤ iirm, or company whose occupation it is, as the agent of others, to .¤¤£Zn°hm.. arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a. custom-house broker. _ Six. Proprietors of theaters, museums, and concert halls in cities —<>¤ rhzggvw. muhaving morc than twenty-five thousand population as shown by the last §°.iT' °°“°°”° preceding United States census, shall pay one hundred dollar. Every —**°¤¤*°°¤¤· edifice used for the purpose of dramatic or operatic or other representations, plays, or performances, for admission to which entrance money is received, not including halls rented or used occasionally for concerts  · _ or theatrical representations, shall be regarded as a theater: Provided, 1E;?,;"; bylmem That whenever any such edtiiico is under lease `at the passage of this Act, the tax shall be paid by the lessee, unless otherwiso·stipu1ated between the parties to said lease. Seven. The proprietor or proprietors of circuses shall pay one hun- jgamgwdred dollars. Every building, space, tent, or area where feats of ‘ horsemanship or acrobatic sports or theatrical performances are ‘ exhibited shall be regarded as a circus: Provided, That no special tax gcnm of m in paid in one State, Territory, or the District of Columbia shall exempt qu. sigma, apt., not an exhibitions hom the tax in another State, Territory, or the District of g}.°{'gf;°t§ “' °“'°’ Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, or District. Eight. Proprietors or agents of all other public exhibitions or shows .-;:1:*, 1;*;Q:mg_Q;_§*· for money not enumerated in this section shall pay ten dollars: Pro- mma. ° vided, That a special tax paid in one State, Territory, or the District °¤f°g;"e,‘jf jx Q: of Columbia shall not exempt exhibitions from the tax in another mmpmi 1¤’»um State, Territory, or the District of Columbia, and but one special tax °°‘“"'·°"‘ shall be required for exhibitions within any one State, Territory, or the District of Columbia. Nine. Proprietors of bowling alleys and billiard rooms shall pay live Q-¤·g¤b.]b¤r wml “Smgf°F• dollars for each alley or table. Every building or place where bowls are .a¤n¤m·m». ' thrown or where games of billiards or pool are played, and that are ‘ open to the public with or without price, shall be regarded as a bowling alley or a billiard room, respectively. 1*01:4000, cranks, cramnrms, AND SNUYF. °i:`a{8‘°f“§ ·m%*§u;}f· Sm:. 3. That there shall. in lieu of the tax now imposed by law, be Tn on wbmco nd levied and collected a tax of twelve cents per pound upon all tobacco “$$_mp,¤m. and snniii however prepared, manufactured, and sold, or removed for consnmption or sale; and upon cigars and cigarettes which shall be I-J;_·=is¤· ·¤•* ¤*=¤· manufactured and sold, or removed for consumption or sale, there shall nm; p. zoo. be levied and collected the following taxes, to be paid by the manufacturer thereof; namely, a tax of three dollars and sixty cents per thou-. sand on cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, and of one dollar per thousand on cigars made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand; and · VOL xxx--29