Page:United States Statutes at Large Volume 40 Part 1.djvu/337

 318 SIXTY-F1F*1*H couenmss. sm. 1. GH. cs. 1917. "¤ um ’¤“· Nothingl in this section shall be construed to_ impose a tax upon Exemptionifno mu articles so d and delivered prior to May ninth, mneteen hundred and t e a ento the urc asemone . et;I¤*=¤*S· ¤°*°* b°°”· Sigcdrgi)3. That ori) the day this ict takes effect,  thereafter on Amusisxsamm July first in each year, and also at the time of the origmal purchase °"}‘,f’,*;°§,29 of a new boat by a user, if on any other date than July first, there ’ ` shall be levied,_ assessed, collected, and paid, upon the use of yachts, pleasure boats, power boats, and sailing boats, of over five net tons, and motor boats with fixed engines, not used exclusively for trade or national defense, or not built according to plans and slpecifications approved by the Navy Department, an excise tax to e based on Buns. each yacht or boat, at rates as follows: Yachts, pleasure boats, power boats, motor boats with fixed engines, and sailing boats, of over five net tons, le th not over fifty feet, 50 cents for each foot, length over fifty feet annifnot over one hundred feet, $1 for each foot, length over one huntgrgg fset, $2 for each foot; motor boats of not over five net tons wi e engines $5. ¤¤¤¤¤¤¤¤¤*· b In determiging the llegxgg of such yaghtskplezsure lggats, power oats, motor oats wit engines, an sailing oats, e measurement of over—all length shall govern. . Pm °'“>'°°'· In the case of a tax imposed at the time of the original purchase of a new boat on any other date than Juliy first, the amount to be paid shall be the same number of twelfths o the amount of the tax as the number of calendar months, including the month of sale, remaining prior to the following July first. ‘°‘“"“'°"““'”"““‘ Trrun VII.—WAB Tax ox Amussrons nm Duns. guys? "“ °" Mm Sec. 700. That from and after the first day of November, nineteen pm, p. um. hundred and seventeen, there shall be levied, assessed, collected, and paid (a) a_tax of 1 cent for each 10 cents or_fraction thereof of the amoimt paid for_adm1ssion to any dpla/ce, including admission by season PMN ticket or subscription, to be pai by the person pa ° for such ad- Cw.;,,,;_ mission: Promkled, That the tax on_ admission oiruchildren imder mc Mmmm twelve gears of age where an adxmssion charge for such children is ` made s all in every case be I cent; and (b) m the case of persons (excepg bona fide employees, municipal officers on official business, and c ldren under twelve years of age) admitted free to any place at a time when and under mrcumstances under which an admission charge is made to other persons of the same class, a tax of 1 cent for each 10 cents or fraction thereof of the price so charged to such €,,,,m,,_m_ other persons for the same or S1XI.\l.l8·l‘ accommodations, to be paid by the person so admitted; and (cg) a tax of 1 cent for each 10 cents or fraction thereof paid for admission to any public performance for profit at any ca aret or other similar entertainment to which the charge for admission is wholly or in tpsart included in the rice paid for refreshment, service, or merchan e; the amount aid) for such admission to be computed under rules prescribed by the gommissioner of Internal Revenue, with the approval of the Secretary of the Treasury,_such tax to be paid by the person paying for suc refreshment, B°" "°"“‘”· °"’· service or merchand1se. In the case of persons having the permanent use of boxes or seats ID an opera house or any place o amusement or a lease for the use of such box or seat in such opera house or place of amusement there shall be levied, assessed, collected, and paid a tax equivalent to ten per centum of the amount for which a similar box or seat is sold for (performance or exhibition at which the box or seat "“°°S °"°"“"· is used or reserve by or for the lessee or holder. These taxes shall not be imposed in the case of a place the maximum charge for admission to which IS 5 cents, or H1 the case of shows, rides, and other
 * "‘“"°‘ sgventeen, whcirehthe titie IS reserved 111 the vendor as security for