Page:United States Statutes at Large Volume 38 Part 1.djvu/770

 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. 751 shall be included. The amount of such annual tax shall in all cases C°mP“*°”*°¤- be gomputeg on thedlplasrgsofl the capgal, surplus, aaim undivided Bm d mm pro ts or e proce g oa year. very person, or com- °” ° · pany, and ever; mcorporated or other bank, having in place of business where cre its are opgned b(y the deposiié or co eisltron gl money or curr·enc su ject to e pai or remitte upon aft, eck or %§l(gI‘,fOl‘ wlliiere money is advanced or loaneld on stoc§, gondg llzgon, o exc ange or promissory notes, orw ere stoc on, 'on, bills of exchange, or promissory notes are receivedifor discount or sale, shall be a banker rmder this Act: Provided, That any postal gm}; bum °x_ savings bank, or savings bank having no calpital stock, and whose cermd. business is coniined to receiving deposits and oaning or investing the same for the benefit of its depositors, and which does no other business of banki(rig,]§shsigl nothlglsubjegggo  tax. Erm B Secon ._ ro er·s s pay_ . very person or compan, *°1=¤°· r whose business it is to negotiate purchases or sales of stocks, bondg, Busmm dm um exchange, bullion, coined money, bank notes, romissory notes, or other securities, for themselves or others, shall be regarded as a Prom broker: Promkied, That any person having paid the special tax as a ·rgd•a'1mkers ex. barI1_l§>1rdsh{)ll notébekrequiedl to pa§5tgre sgecral tax as a broker. °°’Paw;1mkm_ . awn ro ers s a pa. v person firm, or com- amt swim. pan whose business or occupation it is to iizike or receive, by way of as pledge, pawn, or exchange, any goods,· wares, or merchandise, or any 'nd of personal Igoperty whatever, as security for the repayment of Irhong lggned thereog, shall be deemed$aé(paw§broker. Erm Cmmmmmkm o mmercral ro ers shall pa . very erson, _· or company whose business it is as a. broker to negotliate sales or Emma described purchases of goods, wares, produce, or merchandise, or to negotiate reights and other business or the owners of vessels, or for the shig pers or consignors or consignees of freight camed by vessels, shall regpirided as a commercial broker under this Act. Cummhmm bm th. Custom-house brokers shall pay $10. Every person, firm, xm. _ or company whose occupation it is, as the agent of others, to arrange B“"“°“ "°““'“’°‘* entries an other custom—house papers, or transact busmess at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a. custom-house bro er. _ Sixth. Pr·oprietors_of theaters, museums, and concert halls, where  °‘ “'°'" a chargle for adrlhrssron is igagp, haylrarig a segtmghcapacity of not more t an two un an ty s ay 25- aving a seating capacity of more than two hundred and §ty and ’not exceeding five hundred, shall pay $50; having a seating caglwity exceeding Eve hundred and not exceeding eight hundred, sh pay $75; having a seating capacity of more than eight hundred, shall pay $100. Every B“”*““¤° *”°*“"°°· edifice used for the purpose of amatic or_operatrc or other representations, playsé or perf<frmanc}¢;sa,ufor admission to tglhrch entrance mone is receive, not inc udrng° s or armories ren orused occasionally for concerts or theatrical representations, shall be regarded as a theater: Provided, That whenever any such edificeis under lease {»,"’,,,,.,,."*"”t b,;e_.,m._ at the passage of this Act, the tax shall be paid by the lessee, unless otléirwmphstrpgilated between the parties to gd lease. han $100 mms pmpmm ven. e propri for or ro rietors o crrcuses s pay. - amt. ` Every building, spacejtent, orpariia where feats of horsemanship or Dmgm { acrobatfisspgorts or theatgréal gijlrfgrémanceg got otherwise provided P 0 _ for in t ct are `bi s regar e as a circus: ' ""°‘ That no special tax paid in one State, Territory, or the District oi *1‘?*?g;?*i;·St“° N- Columbia shall exempt exhibitions from the tax in another State, Territory, or the_District of Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, or_District. (mm umbmm rghth. Proprietors or agents of  other public exhibitions or shows for money not enumerated m thm section shall pay $10: