ADMISSIONS AND DUES. Additional on sales at increased price at other than box office. Sales by proprietors, etc., in excess of regular rates. By box holders, etc. Roof gardens, cabarets, etc. Entertainments ex empt. al, etc. Conditions. (1) A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place on or after such date, 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 10 cents or less, no tax shall be imposed; (2) Upon tickets or cards of admission to theaters, operas, and other places of amusement, sold at news stands, hotels, and places other than the ticket offices of such theaters, operas, or other places of amusement, at not to exceed 50 cents in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1), a tax equivalent to 5 per centum of the amount of such excess; and 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 tax equivalent to 50 per centum of the whole amount of such excess, such taxes to be returned and paid, in the manner and subject to the penalties and interest provided in section 903, by the person selling such tickets; (3) A tax equivalent to 50 per centum of the amount for which the proprietors, managers, or employees of any opera house, theater, or other place of amusement self or dispose of tickets or cards of admission in excess of the regular or established price or charge therefor, such tax to be returned and paid, in the manner and subject to the penalties and interest provided in section 903, by the person selling such tickets; (4) In the case of persons having the permanent use of boxes 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 place of amusement (in lieu of the tax imposed by paragraph (1)), a tax equivalent to 10 per centum of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat 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 14 cents for each 10 cents or fraction thereof of the amount paid for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment, to which the charge for admission is wholly or in part included in the price paid for refreshment, service, or merchandise; the amount paid for such admission to be deemed to be 20 per centum of the amount paid for refreshment, service, and merchandise; such tax to be paid by the person paying for such refreshment, service, or merchandise. (b) No tax shall be levied under this title in respect to (1) any Religious, education- admissions all the proceeds of which inure (A) exclusively to the benefit of religious, educational, or charitable institutions, societies, or organizations, any post of the American Legion or the women's auxiliary units thereof, societies for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving any city, town, village, or other municipality, or of maintaining a cooperative or community center moving-picture theater-if no part of the net earnings thereof inures to the benefit of any private stockholder or indiAdditional exemp-vidual; or (B) exclusively to the benefit of persons in the military or naval forces of the United States; or (C) exclusively to the benefit of fairs, persons who have served in such forces and are in need; or (2) any admissions to agricultural fairs if no part of the net earnings thereof inures to the benefit of any stockholders or members of the association conducting the same, or admissions to any exhibit, entertainment, or other pay feature conducted by such association as part of any such fair, if the proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs. tions. etc. Agricultural (c) The term "admission" as used in this title includes seats and ADMISSIONS AND DUES. Charges included in tables, reserved or otherwise, and other similar accommodations, and admissions. the charges made therefor. printed Price on tickets. be Vol.40,p.1121,amend ed. Penalty for evasions, (d) The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped, or written on the face or back of that part of the ticket which is to be taken up by the management of the theater, opera, or other place of amusement, together with the name of the vendor if sold other than at the ticket office of the theater, opera, or other place of amusement. Whoever etc. sells an admission ticket or card on which the name of the vendor and price is not so printed, stamped, or written, or at a price in excess of the price so printed, stamped, or written thereon, is guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $100. etc. Tax on club dues, Initiation fees. SEC. 801. That from and after January 1, 1922, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid on or after such date, for any period after such date, (a) as dues or membership fees (where the dues or fees of an active resident annual member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be exempted from the provisions of this section all amounts paid as dues or fees to a fra- etc., exempt. ternal society, order, or association, operating under the lodge system. In the case of life memberships a life member shall pay annually, at the time for the payment of dues by active resident annual members, a tax equivalent to the tax upon the amount paid by such a member, but shall pay no tax upon the amount paid for life membership. Proviso. lodges, Life memberships. Collection by receiv ers. Returns and pay SEC. 802. That every person receiving any payments for such admission, dues, or fees, shall collect the amount of the tax imposed by section 800 or 801 from the person making such payments. Every club or organization having life members, shall collect from such members the amount of the tax imposed by section 801. In all the ment. above cases returns and payments of the amount so collected shall be made at the same time and in the same manner and subject to the same penalties and interest as provided in section 502. TITLE IX.-EXCISE TAXES. Ante, p. 284. EXCISE TAXES. Levied after January 1, 1922, on sales by man ufacturers, etc. Vol. 40, p.1122, amend SEC. 900. That from and after January 1, 1922, there shall be levied, assessed, collected, and paid upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent ed. to the following percentages of the price for which so sold or leased(1) Automobile trucks and automobile wagons (including tires, etc." inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), 3 per centum; (2) Other automobiles and motor cycles (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum; Automobile trucks, Other automobiles, etc. Accessories, to other manufacturer, (3) Tires, inner tubes, parts, or accessories for any of the articles than enumerated in subdivision (1) or (2), sold to any person other than etc. a manufacturer or producer of any of the articles enumerated in subdivision (1) or (2), 5 per centum; Firearms, etc. Hunting knives, etc. Smokers' articles. Slot machines. facturer. (4) Cameras, weighing not more than 100 pounds, and lenses for such cameras, 10 per centum; (5) Photographic films and plates (other than moving-picture films), 5 per centum; (6) Candy, 3 per centum; (7) Firearms, shells, and cartridges, except those sold for the use of the United States, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, 10 per centum; (8) Hunting and bowie knives, 10 per centum; (9) Dirk knives, daggers, sword canes, stilettos, and brass or metallic knuckles, 100 per centum; (10) Cigar or cigarette holders and pipes, composed wholly or in part of meerschaum or amber, humidors, and smoking stands, 10 per centum; (11) Automatic slot-device vending machines, 5 per centum, and automatic slot-device weighing machines, 10 per centum; if the Operated by manu- manufacturer, producer, or importer of any such machine operates it for profit, he shall pay a tax in respect to each such machine put into operation equivalent to 5 per centum of its fair market value in the case of a vending machine, and 10 per centum of its fair market value in the case of a weighing machine; Liveries. Hunting garments, etc. Yachts, boats, etc. pleasure Computation on retail sales by manufac turer, etc. In lieu of former taxes. (12) Liveries and livery boots and hats, 10 per centum; (13) Hunting and shooting garments and riding habits, 10 per centum; (14) Yachts and motor boats not designed for trade, fishing, or national defense; and pleasure boats and pleasure canoes if sold for more than $100, 10 per centum. If any manufacturer, producer, or importer of any of the articles enumerated in this section customarily sells such articles both at wholesale and at retail, the tax in the case of any article sold by him at retail shall be computed on the price for which like articles are sold by him at wholesale. The taxes imposed by this section shall, in the case of any article Vol. 40, pp. 1122-1125. in respect to which a corresponding tax is imposed by section 900 of the Revenue Act of 1918, be in lieu of such tax. Computation, if sold at less than market price to affiliated corporation, etc. SEC. 901. That if any person who manufactures, produces or imports any article enumerated in section 900, or leases or licenses for exhibition any positive motion-picture film containing a picture ready for projection, (a) sells, leases, or licenses such article to a corporation affiliated with such person within the meaning of section 240 of this Act, at less than the fair market price obtainable therefor, the tax thereon shall be computed on the basis of the price at which such article is sold, leased or licensed by such affiliated corporation; To benefit interest of and (b) if any such person sells, leases, or licenses such article whether through any agreement, arrangement, or understanding, or otherwise, at less than the fair market price obtainable therefor, either (1) in such manner as directly or indirectly to benefit such person or any person directly or indirectly interested in the business of such person, or (2) with intent to cause such benefit, the amount for which such article is sold, leased or licensed shall be taken to be the amount which would have been received from the sale, lease or license of such article if sold, leased or licensed at the fair market price. manufacturer, etc. Works of art sold by other than artist. Sales excepted. SEC. 902. That there shall be levied, assessed, collected, and paid upon sculpture, paintings, statuary, art porcelains, and bronzes, sold by any person other than the artist, a tax equivalent to 5 per centum of the price for which so sold. This section shall not apply to the sale of any such article (1) to an educational institution or public art museum, or (2) by any dealer in such articles to another dealer in such articles for resale. Such EXCISE TAXES. Monthly returns and SEC. 903. That every person liable for any tax imposed by section 900, 902, or 904, shall make monthly returns under oath in duplicate payments. and pay the taxes imposed by such sections to the collector for the district in which is located the principal place of business. returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month, from the time when the tax became due. Time of payment. Penalty for failure, Articles sold by etc., SEC. 904. That from and after January 1, 1922, there shall be manufacturers, levied, assessed, collected, and paid, in lieu of the taxes imposed by above specified price. section 904 of the Revenue Act of 1918, upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to 5 per centum of so much of the price for which so sold or leased as is in excess of the price hereinafter specified as to each such article (1) Carpets and rugs, including fiber, on the amount in excess of Carpets and rugs. $4.50 per square yard in the case of carpets and $6 per square yard in the case of rugs; (2) Trunks, on the amount in excess of $35 each; Trunks. (3) Valises, traveling bags, suit cases, hat boxes used by travelers, Valises, etc. and fitted toilet cases, on the amount in excess of $25 each; (4) Purses, pocketbooks, shopping and hand bags, on the amount in excess of $5 each; Purses, etc. Portable (5) Portable lighting fixtures, including lamps of all kinds and axtures. lamp shades, on the amount in excess of $10 each; (6) Fans, on the amount in excess of $1 each. Fans. lighting Sales by dealers. pieces, etc. SEC. 905. (a) That on and after January 1, 1922, there shall be levied, assessed, collected, and paid (in lieu of the tax imposed by metal mountings, time section 905 of the Revenue Act of 1918) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semiprecious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof or ivory (not including surgical instruments, eye- ments, eyeglasses, and glasses, and spectacles); watches; clocks; opera glasses; lorgnettes; spectacles excepted. marine glasses; field glasses; and binoculars; upon any of the above when sold by or for a dealer or his estate for consumption or use, a tax equivalent to 5 per centum of the price for which so sold. (b) Every person selling any of the articles enumerated in this sec- etc. tion shall make returns under oath in duplicate (monthly or quarterly as the Commissioner, with the approval of the Secretary, may prescribe) and pay the taxes imposed in respect to such articles by this section to the collector for the district in which is located the principal place of business. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. (c) The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month, from the time when the tax became due. Surgical instru Returns, payment, Time of payment. Penalty for failure. Contracts prior to taxed before. SEC. 906. (a) That if (1) any person has, prior to August 15, 1921, August 15, 1921, for made a bona fide contract with a dealer for the sale or lease, after sales, etc., of articles not the tax takes effect, of any article in respect to which a tax is imposed Vendee to pay, if by section 900 or 904, or by this subdivision, and in respect to which addition to price for, no corresponding tax was imposed by section 900 of the Revenue tract. not permitted by con EXCISE TAXES. Act of 1918, and (2) such contract does not permit the adding, to the amount to be paid thereunder, of the whole of the tax imposed by section 900 or 904 of this Act or by this subdivision; then the vendee or lessee shall, in lieu of the vendor or lessor, pay so much of the tax imposed by section 900 or 904 of this Act or by this subdiNo tax if to other vision as is not so permitted to be added to the contract price. If a contract of the character above described was made with any person other than a dealer, no tax shall be collected under this Act. than dealer. If former tax greater than herein imposed. Vendor to refund difference if deduction from price not permitted by contract. Previously taxed but not hereby. (b) If (1) any person has, prior to August 15, 1921, made a bona fide contract with any other person for the sale or lease, after the tax takes effect, of any article in respect to which a tax is imposed by section 900 of this Act, and in respect to which a corresponding but greater tax was imposed by section 900 of the Revenue Act of 1918, (2) the contract price includes the amount of the tax imposed by section 900 of the Revenue Act of 1918, and (3) such contract does not permit the deduction, from the amount to be paid thereunder, of the whole of the difference between the corresponding tax imposed by section 900 of the Revenue Act of 1918 and the tax imposed by section 900 of this Act; then the vendor or lessor shall refund to the vendee or lessee so much of the amount of such difference as is not so permitted to be deducted from the contract price. (c) If (1) any person has, prior to August 15, 1921, made a bona fide contract with any other person for the sale or lease, after December 31, 1921, of any article in respect to which a tax was imposed by section 900 of the Revenue Act of 1918, and in respect to which no corresponding tax is imposed by section 900 of this Act, (2) the contract price includes the amount of the tax imposed by section 900 of the Revenue Act of 1918, and (3) such contract does not permit Vendor to refund deduction, from the amount to be paid thereunder, of the tax imposed tax paid if deduction by section 900 of the Revenue Act of 1918; then the vendor or lessor not permitted by con- shall refund to the vendee or lessee so much of the amount of such tax as is not so permitted to be deducted from the contract price. tract. Payable to vendor when sale, etc., consummated. Refund to vendee when sale, etc., consummated. Triple damages on failure. Purchasers intend ing to manufacture (d) The taxes payable by the vendee or lessee under subdivision (a), shall be paid to the vendor or lessor at the time the sale or lease is consummated, and collected, returned, and paid to the United States by such vendor or lessor in the same manner and subject to the same penalties and interest as provided by section 903. (e) Any refund by the vendor or lessor under subdivision (b) or (c) shall be made at the time the sale or lease is consummated. Upon the failure of the vendor or lessor so to refund, he shall be liable to the vendee or lessee for damages in the amount of three times the amount of such refund, and the court shall include in any judgment in favor of the vendee or lessee in any suit for the recovery of such damages, costs of the suit and a reasonable attorney's fee to be fixed by the court. (f) A vendee who purchases any article with intent to use it in from articles, deemed the manufacture or production of another article intended for sale shall be included in the term "dealer," as used in this section. dealers. SPECIAL TAXES. Capital stock tax. Levied after July 1, 1922. TITLE X.-SPECIAL TAXES. CAPITAL STOCK TAX. SEC. 1000. (a) That on and after July 1, 1922, in lieu of the tax Vol. 40, p.1126,amend-imposed by section 1000 of the Revenue Act of 1918 ed. (1) Every domestic corporation shall pay annually a special excise tax with respect to carrying on or doing business, equivalent to $1 for each $1,000 of so much of the fair average value of its capital stock for the preceding year ending June 30 as is in excess of $5,000. In |