Page:United States Statutes at Large Volume 31.djvu/991

 FIFTY-SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 939 shall be computed on the capital at the time of commencing business. Every person, firm, or company, and every incorporated or,other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes _ V are received for discount or sale shall be a banker under this Act: Pro- _QQ’,'g;’g;,,,_ vided, That any savings bank having no capital stock, and whose busi-. ness is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. "Two. Brokers shall pay fifty dollars. Every person, firm, or com- _Q§H§,{Q}f)$,”· any, whose business it is to negotiate purchases or sales of stocks, ` bonds, exchange, bullion, coined money, bank notes, promissor notes, or other securities for themselves or others, shall be regardbd as a broker: Provided, That any person having paid the special tax as a gggggénottaxabla banker shall not be required to pay the special tax as a broker. as brokers. "Three. Pawnbrokers shall pay twenty dollars. Every person, _2§H‘,§‘{§{,§‘,}f'°k°”‘ iirm, or com any whose business or occupation it is to take or receive, by way of pl)edge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money loaned thereon, shall be deemed apawnbroker. " Four. Custom-house brokers shall pay ten dollars. Every lperson, brQ,§m°“mm‘h°“° firm, or company whose occupation it is, as the agent of others, to —de¤¤iii¤¤. arrange entr1es and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, s all be regarded as a custom-house broker. "Five. Proprietors of theaters, museums, and concert halls in cities mg; ;1;1€g¤%fg»n¤égS:;; having more than twenty-five thousand population as shown b the mué. last preceding United States census, shall pay one hundred dollars. __ Every edifice used for the purpose of dramatic or operatic or other `d"°“m°“‘ 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, That whenever any such edifice is under lease .f,)§‘§'§§;.t by]gggggs_ at the passage of this Act, the tax shall be paid by the lessee, unless otherwise stipulated between the parties to said lease. _ "Six. The proprietor or roprietors of circuses shall pay one C“°“S“· hundred dollars. Every building, space, tent, or area where feats "d‘°‘““m°“· of horsemanship or acrobatic sports or theatrical performances are _ exhibited shall be regarded as a circus: Provided, That no special {,°`,Q‘{.",§§;,, of mx in tax. paid in one State, Territory, or the District of Columbia shall gw 3m-Q gg Ggggepexempt exhibitions from the' tax in another State, Territory, or the min mw er ' District of Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, or District. _ _ _ _ “Seven. Proprietors or agents of all other public exhibitions ·or ,m1:,‘§,l§§,§f€,§@‘€‘,§{b‘“°“S shows for money not enumerated in this section shall pay ten dollars: _ Provided, _That a special tax paid in one State, Territory, or the Dis- §.’Q‘{,'§§;,, of mx in trict of Columbia shall not exempt exhibitions from the tax in another gg glmggoggcgégeg State, Territory, or the District of Columbia, and but one special tax 1° ' shall be requiredifor exhibitions within any one State, Territory, or the District of Columbia. _ ’ _ “ Eight. Proprietors of bowling alleys and billiard rooms shall pay b,§§’,§§‘,l§0$;‘f” °“‘l Eve do lars for each alley or table. Every building or place where —d¤¤¤iti<>¤· bowls are 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."y — _ _ 1 Sec. 3. That the internal-revenue tax on cigars weighing more than mws md ° g°` three pounds per thousand shall be three dollars per thousand; and the