Page:United States Statutes at Large Volume 39 Part 1.djvu/812

 SIXTY—FOURTH CONGRESS. Sess. I. Ch. 463. 1916. 791 pledge, pawn, or exchange, any goods, wares, or merchandise, or any ¤¤¢w- w¤¤· nd of lpersonal property whatever, as security for the repayment of money oaned thereon, s all be deemed a awnbroker. ‘ Fourth. Ship brokers_shall pay $20. Eiirery person, firm, or com- ghipbmkm. pany whose business 1t is as a broker to ne otiate freights and other ummd°¤°°d` usmess for the owners of vessels, or for the shi pers or consignors onconsignees of freight carried by vessels, hall) be regarded as a shilp bro er under this section. lfth. Customhouse brokers shall pay $10, Eve person, gym, Gummhwse broor companty whose occupation it is, as the agent of ogers, to arrange hilimesumma. entries an other customhouse papers, or transact business at any port of entry relating to the importation or exportation of oods, wares, or merchandise, shall be regarded as a customhouse broier. Sixth. Proprietors of theaters, museums, and concert halls, where w§'°!¤’t{”>°*¤ ¤* the a charge for admission is made, having a seating capacity of not more ’° ` than two hundred and fift, shall pay $25; having a seating capacit of more than two hundredy and fifty and not exceeding five hundred shall pay $50; having a seaf capacity exceeding five hundred and not exceeding eight hundredllhliall pa $75; having a seating ca ity of more than eight hundred, sliall pay $100. Every ex B¤¤·¤¤¢¤*¤¤¤¤<M· used for the purpose o dramatic or operatic or other representations, plays, or performances, for admission to which entrance money is received, not including halls or armories rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater: Provakled, That in cities, towns, or villages of five thousand {§‘$‘°f,,;,,,..,,,,,,,*,,_ inhabitants or less the amount of such payment shall be one-half of that above stated: Pmvided further, That whenever any such edifice ’°Y*"*° "Y'°°°°- is under lease at the passage of this Act, the tax shall be paid b the lessee, unless otherwise stipulated between the parties to said lease. Seventh. The proprietor or proprietors of circuses shall pay $100. ¥}Q§“ui,§’e'2K,"°“”‘ Every building, space, ten-t, or area where feats of horsemanshi or acrobatic sports or theatrical performances not otherwise provided) for in this section are exhibited shall be regardedas a circus: Promlled §',§'{’,if";,,c_, ,,,q,,,,,, That no special tax paid in one State, Territory, or the District of mms- 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. Eighth. Proprietors or agents of all other public exhibitions or °“"f°"‘"""°"’· shows for money not enumerated in this section shall pay $10: Pro· §’,';§‘,f,‘Q§ 8,,,,,,, ,,c__ mkled, That a special tax paid in one State, Territory, or the District ¤<1¤¤¤•¤¤•¤*=— of Columbia shall not exempt exhibitions from the tax in another State, Territory, or the District of Columbia, and but one special tax shall be required for exhibitions within any one State, Territory, chmmuquu M or the District of Columbia: Provided further, That  paragraph .,..,.1,., ’ ' shall not apply to Chautau nas, lecture lyceums, agricultural or industrial fairs, or exhibitionsthield imder the auspices of religious or stmt mm charitable associations: Provided further, That an aggregation of ‘ entertainments, known as a street fair, shall not pay a. larger tax than $100 in any State, Territory, or in the District of Columbia. B Y ma md Ninth. Pro rietors of bowling alleys and billiard rooms shall pay bm,‘§Q‘?§m,_ is $5 for each alley or table. Every building or place where  are D·¤¤¤P¤°¤· thrown or where games of billiards or pool are played, except m private homes, shall be regarded as a bowling alley or a ilhard room, respectivel. Sei,}. 408. That on and after January first, nineteen hundred and cigqQ$§°§,°’;¤$i.°{Yr5cl§$ seventeen, sp)ecial taxes on tobacco, cigar, and cigarette manufac· °'S,,_ S__ W, 3,,,, p_ tnrers shall e, and hereby are, imposed annually as follows the s24,¤m¤¤d¤d. amount of such annual taxes to be comhguted in all cases on the basis of the annual sales for the preceding cal year: T0mw,_ Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $3;