Page:United States Statutes at Large Volume 42 Part 1.djvu/323

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 295 egtglipgting tihpl véxlue of capital stock the surplus and undivided profits Smm TAXES- s e mc u e ; (2) Every foreign corporation shall pay annually a s ecial excise ,f°"°*"?‘°°"*’°"‘ tax with respect to carrying on or doinglbusiness in the Uiiited States in viiiigexvgk equivalent to $1 for each $1,000 of the average amount of capital · employed 1_n the transaction of its business in the United States during °h‘2b‘§’°£§$1?a€3“’°’ °“di%gbJ"?§£°‘ t- 11811 t 1 · Em-·»· ¤ ····· »»· es impose y sec ion s_ no app y in any year _ to any corporation wh1ch was not engagled in business (or, in the case imma of al foreign corporation, not engaged in usiness in the United States) dimng the preceding year en ng June 30, nor to any coryipration 2¢n¤L¤¤·¤¤£g¤¤;é1 enumerated in section 231, nor to any insurance company su ject to mz. ’ pp' ’ the tax imposed by section 243 or 246. _ (c) Section 257 shall apply to all returns filed with the Commis- P¤b¤¢i¤Y·¤*¤- sioner for purposes of the tax imposed by this section. 1[ISCELLANEOUS OCCUPATIONAL raxns. pa{fi;s?}1¤¤¤¤¤= <¤=¢¤· Sec. 1001. That on and after July 1, 1922, there shall be levied, ,,,§,‘?,§",lf‘““*°d b““' collected, and paid annually the following special taxes- • °gcl.40,p.1m,sme¤d· (1) Brokers shall pay $50. Every person whose business it is to lirokers. negotiat¢i)p;11rkcha.ses or sales of stocks, bond? exchange? bullionacomed B“S“‘°“ "°°“°‘*· money, notes, promissory notes other securi ies ro uce or merchandise, for others, shall be regarded as a broker., ff a broker E"’*"’°g° “‘°"“’°”· is ahmembego of 3Sl%00k(21XCh&Dg0, gr if he is a nremberhof any piroduce exc ange ar o tra e, or SIHH ar 0 amzation w ere ro uce or merchandise is sold, he shall pay an_adEtional aniount as gollowsz If the average value, during the preceding year ending June 30, of a seat or membership in such exchange or organization was $2,000 or more but not more than $5,000, $100; 1f suc value was more than $5,000, $150. (2) Pawnbrokers shall pay_$100. Eve? person whose business or § §§‘§,;°d_ occupation it is to take or receive, by way 0  edge, pawn, or exchange, any goods, wares, or mechandise, or any nd of personal property whatever, as security for the repayment of money loaned thereon, shall be regarded as a pawnbroker. _ _ _ Ship hmm (3) Ship brokers sha 1 pay $50. Every person whose busmess it is Business mined. as a broker to neglotiate freights and_other busmess for the owners of vesgeés or foil theisgippers ondc<:1ns1gnor]sl_orbcop<s1gnees of freight carrie y vesse s, s a e rega e as a s ip ro er. (4) Customhouse brokers shall pay $50. Every person whose k§,‘{S°°m°°"’° bm occupation it is, as the agent of others, to arrange entries and other B**¤*¤°“‘*°°¤°°· customhouse papers, or transact busmess at any port of entry relating to the importation or exportation of glpods, wares, or merchandise, shall be regarded as a customhouse bro er. Hmm em lm (5) Proprietors of theaters, museums, and concert halls, where a pr-megs. ’ ’ charge for admission is made, having a seatmgcapacity of not more Bm °“°‘· than two hundred and fiftgr, shall pay $50; having a_ seating capacity 0; 1Hore than twohhundre anclffifty and not exceeding fifive s a pay $100; aving a sea mf capaci y excee mg _ ve _ and not exceeding eight hundre shall pay $150; having a seating _ _ capacity of more than eight hundred, shall pay $200. Every edifice B¤¤d¤¤S¤ i¤¢*¤<*¤*· used for the purpose of dramat1c or operatic or other representations, plays, or performances, for admission to which entrance moneylu 1S received, not including halls or armories rented or used occasion y E _ for concerts or theatrical representations,  not includingediiices ’°°P“°”$· owned by religious, educational or charitable institutions, societies or orgamzations where all the proceeds from admissions mure exclusively to the beneht of such mst1tutions,_ societies or organizations or exclusively to the benefit of persons in the military or naval forces