Page:United States Statutes at Large Volume 32 Part 1.djvu/691

 FIITY-SEVENTH CONGRESS. Sess. I. Ch. 1352. 1902. 625 period of time, or who undertake to guarantee the holder of said securities, stocks, shares, or certificates certain sums of money based upon investments after the lapse of a certain time, or who romise to divide with the holders or investors of said securities, stocks, shares, or certificates, or with the heirs or assigns of such holders or investors, any profit which may accrue from their investments at maturity, shall pay a license tax of one hundred dollars per annum: Provided, That `mdce com _ this (paragraph shall not ap ly to any tire or life insurance com any or mes and barium; Id buil ing association allowed) to transact business as such in the Bistrict °°°m1°°S° of Columbia. PAR. 17. That railroad ticket brokers shall pay a license tax of “°k°°l"°k°”· twenty-Eve dollars per annum. _ PAR. 18. Proprietors of hotels shall pay annually one dollar for each H°°°l’- room provided for the accommodation of guests: Provided, That no pmqm. license shall be issued for less than thirty dollars er annum, dating Mmuuum from November first. Every lace where food and) lodging are provided for transient guests shalfbe regarded as a hotel. ‘ PAB. 19. That victualers, owners of restaurants, oyster houses, R¤¤¤¤¤r¤¤¤¤. etc. cookshops, ice-cream parlors, dairy lunches, or eating houses, by whatsoever name designated, where food, meals, or refreshments are served to transient customers, to be eaten on the premises where sold, shall pay a license tax of eighteen dollars per annum: Provided, That this paragraph shall not apply to the roprietors of hotels nor to x€mpu°°S` private boar ing houses where board and) lodging are provided by the week or month. PAR. 20. That owners, lessees, or managers of theaters having a stage Tb*¤*¤¤- and movable scenery used for the purpose of acting, performing, or playing any play, farce, interlude, opera, or other theatrical or dramatic performance, or any scene, section, or portion of any play, farce, burlesque, or drama of any description, for gain. sfzall pay a license tax of one hundred dollars per annum: Pro/vided, That licenses may Prmmg. _ be granted for theatrical performances for one week on the payment of m',£§{1§_p°r°" °"g"g°` twenty dollars, and for less than one week on the pa *ment of ten dollars: And provided further, That the proprietors of? buildings, other Halls, eee. than theaters, where exhibitions, lectures, or entertainments of any descri tion are conducted for gain shall pav a license tax of one hundred dibllars per annum; or for lesser periods as follows: Three dollars per day, or ten dollars for the first week, and five dollars for each subsequent consecutive week: And provided further, That for entertain- Church cnwrminments, concerts, or performances of any kind given in church premises m°°°°‘ °t°" f"`°’ or private residences where the proceeds are intended for c m·ch or charitable purposes, and where no rental is charged, no license tax shall be required. PAR. 21. That every person who exhibits lpaintings, pictures, or Exhibitions. works of art, or makes industrial, mechanica, agricultural, food, or floral exhibitions, including cattle and poultry shows, freaks and museum attractions, side shows, and all other lawful exhibitions not otherwise provided for, shall pay a license tax of three dollars per day, or ten dollars for the first week and five dollars additional for each subsequent consecutive week, and for an annual license the tax shall be one hundred dollars. PAR. 22. That persons conducting concerts, entertainments, or balls c9C1_g¤2‘£‘°°¤ 0* °°¤· to which an admission fee is charged, directly or indirectly, shall pay` a license tax of three dollars for each day or night. PAR. 23. That pro rietors or owners of any circus shall pay a license Circumtax of two hundred clhllars per day. PAR. 24. That owners or lessees of grounds used for horse racing, Mh1<»>¤<=zr<>¤¤d¤- tournaments, athletic sports, baseball, football, polo, golf, and kindred games, or where feats of horsemanship are performed, to which admission fees are charged or which are used for proiit or gain, directly or vor. xxxn, rr 1——·~1- `