Page:United States Statutes at Large Volume 40 Part 1.djvu/1145

 SIXTY-FIFTH CONGRESS. Sess. IH. C11. 18. 1919. 1127 was $2,000 or more but not more than $5,000, $100 ; if such value was mw wmmore than $5,000, $150. (2) Pawnbrokers shall pay $100. Every person whose business or §§‘,§‘;,‘g,’§‘§‘;§,;,d_ occupation it is to take or receive, by way of pled e, awn, or exchange; anyl goods, wares, or merchandise, or any  of personal property w atever, as security for the repayment of money loaned thereon, shall be regarded as a pawnbroker. _ (3) Ship brokers shall pay $50. Everi person whose business it iil$¤tI£`§lir°Lr€£»a. is as a broker to negotiate freights and other business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessels, shall e regarded as a shi 1 broker. (4) _Customhouse brokers shall gay $50. ldivery person whose oc- .,,°f'“°°"“‘°““° °'°"‘ cupatron it is, as the agent of others, to arrange entries and other B°=‘¤°°S°¤°¤¤d- customhouse 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 customhouse broker. _ (5) Proprietors of theaters, museums, and concert halls, where a ,,,}j,§]'.‘§?,‘?" °‘°" ""* charge for admission is made, having a seating capacity of not more Bm °*· than two lnmdred and iift, shall pay $50; having a seating capacit of more than two hrmdredy and fifty and not exceeding five hundre% shall pay $100; having a seating capacity exceeding five hundred an not exceedingleight hundred, s all galy $150; hui? a  capao· _ ity of more t an eight hundred, sh pay $200. very ce used *’°“*“'¤*¤°‘“°** for the purpose o dramatic or operatic or other representations, plays, or performances, for admission to which entrance money is Imam received, not including halls or armories rented or used occasionally ' for concerts or theatrical representations, and not including editices owned by religious, educational or charitable institutions, societies or organizations where all the proceeds from _8<l1I11Sl0DS mure exclusively to the benetit of such institutionzhsocreties or organizations or exclusively to the benefit of persons in e military or naval forces of the United States, shall be regarded as a theater: Provided, That in m1w,m,u“"mdq,,,°gc_ cities, towns, or villag of ve thousand inhabitants or less the amount of such ggyment shall be one-half of that above stated: bm Provided further, at whenever any such edifice is under lease at dum" the time the tax is due, the tax shall be paid by the lessee, unless otherwise stipulated between the parties to the lease. 0,,,,,, ,,,_,,,,.,°,m_ (6) The cggoprietor or proprietors of circuses shall pay $100. B. d md Every buil g, space, tent, or area, where feats of horsemanshig °°°°°” ° ° or acrobatic sports or theatrical performances not otherwise provide ,,,_,,,,_,°_ for in this section are exhibited shall be  as a circus: _   ¤¤¤¤• r·<i¤¤r<»¤=·¤¤¤- That no special tax paid in one State, emtory, or the District oi 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 DiStl·ict'. . . . Allotherexhibltions. (7) Pr·oprietors or agents of  other public exhibitions or shows ,,m,_m_ for money not enumerated in this section shall pay $15: Provided, Ststereqmrements That a special tax paid in one State, Territory or the District 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, Em,,p,,,,,,,_ or the District of Columbia: Provided further, That this paragraph shall not apply to Chautauquas, lecture lyceums, agricultural or industrial fairs, or exhibitions held under the auspices of religious B,,,,,,m,,_ or charitable associations: Pro/videdfhrther, That an aggregation of entertainments, known as a street air, shall not pay a larger tax than $100 in any State, Territory, or in the District of Columbia. Bowling aueyaeee. (8) Proprictors of bowling alleys and billiard rooms shall pav $10 D,,,,.,,,¤,,,,_ for each alley or table. Every building or place where bowls are