Page:United States Statutes at Large Volume 40 Part 1.djvu/1146

 1128 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. S"E"”“- uns- throxwi or where ames of billiards or lpool are played, except in private homes, shah be regarded as a bow ing alley or a billiard room, res ectively. S"‘°°“l“g ga““’i"’S· dl) Proprietors of shootin galleries shall dpay $20. ,Every D°$°*"P“°¤- building, space, tent, or area, where a charge is ma e for the discharge _ _ _ of firearms at any form of target shall be regarded as a shooting gallery. R‘d“" °°“d°”“°"‘ (10) Proprietors of riding academies shall pay $100. Every build- D*S°'*P**°¤· ing, space, tent, or area, where a charge is made for instruction in horsemanship or for facilities for the practice of horsemanship shall _ be re arded as a riding academy. · ,,,;§,}f°g{‘,,‘f"‘l" °P°"‘ (11% Persons carrying on the business of operating or renting ripssenger automobiles for hire shall pay $10 for each such automo ile having a seati capacity of more than two and not more than seven, ` and $20 for ealléx such automobile having a seating capacity of more H D's§’f§§,§“rb’§Q"°”· th?ll2§GlrE€rl1ery person carrying on the business of a brewer, distiller, GIS, . _ • _ qfllgggsggg-3Mz.3247. wholesale liquor dealer, retail hquor dealer, wholesale dealer m PPA d (1,;.  t { malt liquor, retail dealer in malt liquor, or manufacturer of stills, as tp$a¤e2$°°$¤e£x prgl: defined in section 3244 as amended and section 3247 of the Revised ,'j;,‘;§fd by S“““’» °"`·· Statutes, in any State, Territory, or District of the United States contrary to the laws of such State, Territory, or District, or in any place therein in which carrying on such business is prohibited by ocal or munici al law, shall a, in addition to all other taxes, special . .P P Y . or otherwise, imposed by existing law or by this Act, $1,000. ,,§§,§,‘§‘§,§‘,‘,$,{,,§a°{,,,‘},‘Z The payment of the tax imposed by this subdivision shall not be ' for by the laws o any State, Territory, or District for carrying on such usinéss in such State, Territory, or District, or in any manner to authorize the commencement or continuance of such business contrary to the laws of such State, Territory, or District, or in places _ prohibited by local or municipal law. t§l,_h"“ °f ‘°"“°' The taxes imposed by this section shall, in the case of persons upon V°1·3°»P·789· whom a corresponding tax is imposed by section 407 of the Revenue Act of 1916, be in lieu of such tax. b,T,§‘,§,,‘},‘},”g{{',‘}f,i}Q.__s°'°S Sec. 1002. That on and after Januar 1, 1919, there shall be levied, m;;;l_]€_,3i'· P- 7% collected, and paid annually, in lieu ofv the taxes imposed by section " 408 of the Revenue Act of 1916, the following special taxes, the amount. of such taxes to be computed on the basis of the sales for Tobam the preceding year ending June 30- n.s.,$»é.sz44,p.6z4, Manufacturers of tobacco whose annual sales do not exceed fifty ‘”"°"°°d‘ thousand pounds shall each pay $6; Manufacturers of tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand ounds shall each ay $12: Manufacturers of tobacco whose annual)sales exceed one {hundred thousand and do not exceed two hundred thousand pounds shall each pay $24; Manufacturers of tobacco whose annual sales exceed two hundred thousand pounds shall each pay $24, and at the rate of 16 cents per thousand pounds, or fraction thereof, in respect to the excess over C_ two hundred thousand pounds; em¢¤d¤d· thousand cigars shall each pay $4; Manufacturers of cigars whose_ annual sales exceed fifty thousand and do not exceed one hundred thousand cigars shall each pay $6; Manufacturers of cigars whose annual sales exceed one hundred thouisilgd and do not exceed two hundred thousand cigars shall endl pa e -: Manufacturers of cigars whose annual sales exceed two hundred thousgnd and do not exceed four hundred thousand cigars shall each par $-4;
 * =i¤;g;·¤¤¢·»¤¤d¤r 10- held to exempt any person from any penalty or punishment provided
 * £?§{Z,,c,32n,p_624, Manufacturers of cigars whose annual sales do not exceed fifty