Page:United States Statutes at Large Volume 42 Part 1.djvu/324

 296 SIXTY-SEVEN TH CONGRESS. Sess. I. Ch. 136. 1921. ‘“""F‘·*"·*“`·‘· of the United States shall be regarded as a theater: Provided That i·`)rl:v;iii)rl’i1tew¤s,ere. in cities, towns, or villages of five thousand inhabitants or less the amount of such payment shall be one-half of that above stated: L¤¤¤¤d1·¤¤*1i¤:¤- Provided jurther, _ hat whenever any such edifice is under lease at tltig time tlie tgxtrgsl cane, (tire ttlax shaill be paid lby the lessee, unless _ _ o erwrsesp a_ ew n e_par1es o_eease. °“`°“s *”°*’"°‘°”· (6) The dp;-oprietor or proprietors of circuses shall pay $100. B“‘“‘°“ °°“"°‘L Every buil g, space, tent, or area, where feats of horsemanship or acrobatic sports or theatrical performances not otherwise provided g;'8°g”&quk,__mmm for in this section are exhibited shall be regarded as a circus: Provided, That no special tax paid in one_State, Territory, or the Distrrct of Colugnbra, shall exempt exhibitions from the tax m another State, Territory, or the District of Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, All mh my or g)isgict. f H h b — °’ ° " 7 roprietors or agents o a other pu lic exhibitions or shows _ as for money not enumerated in this section shall pay $15: Provided, mq That a special tax paid in one State, Territory, or the District of Columbia shall not exempt exhibitions from the tax in another State, 'ierritoryggrfthe £;1sl1;rict of Cohrhnlibia, and bért one special tax shall requrr or e itions wit any one tate, Territory or the Ermpuma District of Columbia: Provridedjurther, That thisllpar aph shall not apply to Chautauquas, lecture lyceums, agric turzlror industrial fairs, or exhibitions held under the auspices of religious or charitable Hema my limiter associations: Prmnkled further, That an aggregation of entertain- °”‘ ments, known as a street fair, shall not pay a lwer tax than $100 in Bwungm ctc any State, Territory, or in the District of Colum ra. Dum t_ °”’ ‘ (8) Proprietors of bowling alleys and billiard rooms shall paly $10 P l°°‘ fi; each alley or table. lglwgzriy gilding 01*1 place ivherée bow s are t own or w ere ames o i iar s or oo are p aye, except in private homes, shall be regarded as a bowling alley or a billiard room, _ _ res ectively. %‘,‘§°gnt*{,‘g,,§,P}’°“°s‘ {Sl) Proprietors of shooting galleries shall pay $20. Ev buildrng,s ace, tent,orarea,w ereac ar eisma e ort e c ar eo __ _ earmsatany ormo thet ereg asa ootingg ery. fir P f f h shallhbg iardedlf  f §L‘;c"§,§,'{{’,,‘,§l°“"°S‘ (10) Proprietors of rlilddng academies shall pay $100. Every glrullding, special; tent, for agegjjzvherp a cgliarge istrnadeffplr instruction, orsemans p or or res or e prac ice o orsemans 1 §’,'f,”§f§;,0,,S_ shall be regarded as a riding academy: Promded, That this tax shall not be collected from associations composed exclusively of members of units of the Fcderalized National Guard or the Or anized Reserve A and whose receipts are used exclusively for the benegt of such units. g,,,§§§§’,’,§‘,§°“° p“"“' (11) Persons carryinglprn the business of operating or renting assenger automobiles for e shall pay $10 for each such automolbile hagrng afseatinglcapailcrty of marie tlhan two and not more than seven, an $20 or eac suc automo i e aving a seating capacity of more than seven. Brewers distillcrs ’ ‘ · · ,· ’ _ · (12) Every person carryin on the busmess of a brewer distrll , iaarire¤é1_ tax rr liquor, ret dealer rn malt liquor, or manufacturer of stills, as de- §‘,'§‘,f,‘§f$§‘,§‘;”°”Y gned in section 3g44 as rlamended andDsection 3247 of the Revised tatutes, in any tate, erritory, or istrict of the United States contr to the laws of such State, Territory, or District or in n placeuihverein in which carrying on such business is prohibitedubg; ocal or municipal law, shall pay, in addition to all other taxes, special or otherwise, imposed by existing law or by this Act, $1,000. ,,0*Q`,”‘,§f,‘,,‘j“,§u',§§s§,’{,§f,’},¥{ The payment of the tax imposed by this subdivision shall not be tara; under Stare. em. held to exempt  person from any penalty or punishment provided ` for by the laws o ang State, Territory, or District for carrying on such usrness in such tate, Territory, or District, or in any manner
 * }u;%?ié§ve&w7, wholesale liquor dealer, retail? liquor dealer, wholesale dealer in miilt