Page:United States Statutes at Large Volume 44 Part 2.djvu/131

 SIXTYENINTH CONGRESS. Sass. I. Cm 27. 1926. 9]. "(3) who fraudulentl omits to account for tobacco purchased, ’¤ $$3;;* **'¤ recexved, sold, or shippetlr; » e Fraudulent ` omis. shall be fined not lass than $100 or more than $500, or imprisoned °i°§’§;,m,mm ;.,,_ nobmore, than one year, oriboth. » _ t i "(f) For the purpose of this section a farmer or grower 0f.°tf°{.'§t°{;;jug;g”°"· tobacco Nor a tobacco,-growe1·s’ cooperative nssociution shallnnot; be ¢'¤i.w.~p.:¤2o. ` mgardcdgas gdoalqr ui,leaf tobacco imrcspect toithe leaf tobaoco produced by himior handled EK suche association: Provided, That Rm1’°"5& required of such cocperativgrnssocistious _ all be  to keep available $"°"°”'°“°°“"°“’· records of all purchases and sales of tobacco, such records to be P { Ow, 0 to inspection by the agents of the Government. As used in ¤¤¤¤¤u¤¤s°¤¤}€$i¤£° tg? section the ta;·m— ‘tobucco gr0wers’ cooperative, ass0ciation’ means an association of farmers or growers of tobacco organized and operated as; sales agent; for the purpose of marketing the tobacco produced by its members and turning back to them the proceeds of sales, less the necessary selling ezigpenses, on the basis of the quantity and quality of tobacco furnish by thcm." TITLE V.——TAX ON ADMISSIONS AND DUES Hx ZX $g£?SI°N° Sno. 500. (sti) On land after the date this title takes effect, there Tu °“ °d”””`°”" shall be levie, assessed, collected, and paid, in lieu of the taxes V1 43 320 im osed by section 500 of the Revenue Act 0ft1924— R° 'p' ' F1) A tax of 1 cent for each 10 cents or fraction thereof of the v$L4é,p.m¤¤i¤¤¢ amount paid for admission to any place on or after such date, ¤d· including admission by season ticket or subscription, to be paid by the person paying for such admission; but where the amount paid for admission is 75 cents or less no tax shall be imposed; Additional on was (2) Upon tickets or cards ol admission to theaters, operas, and in mivi·.¤md'p¤qe¤ at other places of amusement, sold at news stands, hotels, and places §§{§ °”““ “°“° other than the ticket otlices of such theaters, operas, or other places of amusement, at not to exceed 50 cents in exccs§ of the sum of the established price therefor at- such ticket offices plus the amount of any tax imposed under paragraph (1) u mx equivalent to .5 per centum of the amount of such excess; until if sold for more than 50 cents in excess of the sum of such established price plus the amount of any tax imposed under paragraph (1), a tux equivalent to 50 per cvntum of the whole amount 0 such excess, such taxes to be returned and paid, in the manner and subject to the interest provided in section 602, by the person selling such tickets; 5;:; ’;·°‘·m dm (3) A tax equivalent to 50 per centum of the amount for which em., in eicgiigzmprii the proprietors, managers, or cm loyces of any opera house, theater, "*‘ ""°°“‘ or other place of amusement sail or dispose of tickets or cards of admission in excass of the regular or established price or char e therefor, such tax toobc returned and paid, in the manner and sui Pm p 94 ject to the interest provided in section 602, by the persons selling ' ` ' such tickets; i (4) In the case of persons having the permanent use of boxes h0*fd°;jQ§;Lg_ by lm or seats in an opera house or any place of amusement or a lease ' for the use of such box or seat in such opera house or lace of amusement (in lieu of the tax imposed by pur a. h (1)];, 21 tax equivalent to 10 per ceutum of the amount for  u similar box or seat is sold for each performance or exhibition nt. which the box or scat is used or reserved by or for the lessee or holder, such tax to be paid by the lessee or holder; and (5) A tax of 1% cunts for each 10 cents or fraction thereof of M§_‘§f*§,§“"i"’“* "“l" the amount paid for admission to any public performance for profit at an roof varden, cabaret., or other similar entertainment, to which the tzliarge ihr adniimion is wholly or in part included in the price paid fm rt—€':·e¤lunei1t. ¤~=i‘vi<>e, or iiieméliaiidise: the amount paid for