Page:United States Statutes at Large Volume 43 Part 1.djvu/357

 326 SIXTY-EIGHTH conennss. sm. 1. cs. 234. 1924. ¤"¤¤· *¤”· c Section 257 shall apply to all returns filed with the Commis- .1liii°Ql}°fiiit§°i° sioiidr for purposes of the tax imposed by this section. 0¤¤¤v¤¢i¤¤¤* ¤¤=¤¤- urscmnumzous occurarromu. mxns. ,,,g2i“"“°°d °°“f Sec. 701. On and after July 1, 1924, there shall be levied, collected, and aid annually the following special taxes- _ _ d,£§°§°TT'.;,',Z§’,Q’,{,,,°Y°' (ll) Brokers, except brokers exclusively negotiating purchases or B°=**¤•“ °°°°°°· sales of produce or merchandise, shall pay $50. Every lperson whose business it is to negotiate purchases or sales of stoc, bonds, exchange, bullion, coined money, bank notes, promissoniy notes, other Ex, Elammm securities, produce or merchandise, for others, sha] be regarded ` as a broker. If any broker is a member of a stock exchange, or if he is a member of any produce exchange, board of trade, or similar organization, where produce or merchandise is sold, he shall (whether or not he is hable to any tax under the first sentence of this paragraffi, and in addition to such tax, if any3_ pay an amount as follows: f the average value, during the plrece ing year ending June 30, of a seat or membership in such exc ange or organization was $2,000 or more but not more than $5,000, $100; if such value was more than $5,000 but not more than $10,000, $150; if such value Pwnmkm was more than $10,000, $250. _ sums demise. (2) Pawnbrokers shall pay $100. Every person whose business or occupation it is to take or receive, by way of pled, pawn, or exchange, any goods, wares, or merchandise, or any infbf personal property whatever, as security for the repayment of money loaned ‘ sup when- thereaoné bekregaxiil as a pgsvgnbrlgker. h b _ 3,,,,,,,,,Bmd 3 ro ers a . ve rson w ose usiness • it is as albroker to negotigtg freights arid Esker business for the owners of vesels or for the shippers or consignors or consignees of freight carried by vessels, shall be regarded as a ship broker. ,,,&“*"""""“° "’°' (4) Customhouse brokers shall pay $50. Every person whose B¤¤i¤¤¤ d¤¤¤¤d· occupation it is, as the agent of others, to arrange entries and other customhouse papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a customhouse broker. m§,§'§f”· (5) Proprietors o bowlin alleys and billiard rooms shall pa $10 for each alley or table. gEve building or lace where bowg are thrown or w ere games of billiards or poolpare played, shall be regarded as a bow ing alley or a billiard room, respectively, unless no charge is made or the use of the alleys or tables. §,‘;@§gg§§P°'*°'· _ (6) Proprietors of shooting galleries shall pa. $20. Every building, space, tent, or area, where a chargle is made for the discharge oflfirearms at any form of target sha be regarded as a hooting mam mama. 8** HT- _ _ _ _ 1>·¤¤·ii>¤¤¤- _ (7) Proprietors of ridingl academies shall pay $100. Every buildmg, space, tent, or area, w ere a charge is made for instruction in horsemanship or for facilities for the practice of horsemanship shall be regarded as a riding academy: Provided, That this tax ·*“°°‘““°°’°"°“’P‘· shall not be collected from associations com osed exclusively of members of 1m1ts of the Federalized National (guard or the Organ- 1Z§(u.R§hS€l'Yi and whose receipts are used exclusively for the benefit o c uni s. g.§"§}$§§Yb¤° p°“°° (8) Persons carrying on the business of operaf or renting passenger automobi es or hire shall pay $10 for elaibi such automobile having a seating capacity of more than two and not more E hud W than §€V8H, and $20 for each such automobile having a seating mgimghgcm capacity of more than seven. The tax imposed by this subdivision shall not be collected in respect of automobiles used exclusively for conveying school children to and from school.