Слике страница
PDF
ePub
[ocr errors]

the money to the main office, but also receives from the main ottice moneys for disbursement to customers, or keeps accounts with the customers at the branch office, or does other business with relation to the transactions of brokers at such branch ottice. Separate special tax must be paid and a separate stamp taken out for every “bucket shop,” whether such office is calleil a branch office or å main office. (Vol. 2, Treas. Dec. (1898), No. 20374.)

It is the language of the statute, and not the ordinary and usual meaning of the word “ broker," which must govern in determining who is a broker required to pay a special tax. (Vol. 1, Treas. Dec. (1899), No. 20519.)

While a mining syndicate, or other association, issuing certificates of stock in a company organized by it is not required to pay a special tax as a broker therefor, a manager or other person employed by it to sell such certificates on commission is a broker and required to pay special tax. (Vol. 1, Treas. Dec. (1899), No. 20637.)

An express or railway agent doing business for his principals only, not a broker. (Vol. 1, Treas. Dec. (1898), No. 20106.)

The advancing or loaning of money by brokers on the collat. eral security of stocks, if these loans or advances are confined by them strictly to customers who have given them, as brokers, orders for the purchase of stocks, and the collateral is hell solely to secure themselves in filling such orders, is not regarded as involving them in special-tax liability as bankers within the meaning of the statute. (Vol. 1, Treas. Dec. (1899), No. 21152.)

Transactions which do not constitute the business of a broker. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19755, 19872, 19885, 19894, 19937, 19940, 20026, 20262, 20269, and 20374.)

Bills of exchange, bonds for the payment of money, and promissory notes are in the popular acceptation of the term “securities” for money. (Jennings 1. Davis, 31 Conn., 139.)

Securities: “Evidence of indebtedness.” “Written assurance for the return or payment of money." (Anderson's Dictionary of Law.)

Proprietors of bucket shops who issue memoranda of their transactions in stocks and in cotton, grain, etc., even though they sell only “futures,” are required to pay special tax both as brokers and as commercial brokers. (Vol. 2, Treas. Dec. (1899), No. 21607.)

Loan and mortgage companies are not liable for special tax as brokers unless they engage in the sale of the securities on which they make loans. When they engage in such sales they become brokers, and are required to pay special tax accordingly. (Vol. 2, Treas. Dec. (1899), No. 21620.)

Persons engaged in the business of buying fee bills of wit. nesses liable as brokers. (Vol.2, Troas. Dec. (1899), No. 21647.)

An express company engaged in the business of buying or selling foreign money or bills of exchange is required to pay

special tax as a broker. (Vol. 2, Treas. Dec. (1899), No. 21709.) Three. Pawnbrokers shall pay twenty dollars. Every person, firm, or company whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money loaned thereon, shall be deemed a pawnbroker.

A person is not required to pay a special tax as a pawnbroker for rare or occasional acts, which can not be regarded as bis business or occupation. (Circular No. 508, Aug. 8, 1898; Vol.

2, Treas. Dec. (1898), No. 19813.) Commercial Four. Commercial brokers shall pay twenty dollars. brokers.

Every person, firm or company whose business it is as a broker to negotiate sales or purchases of goods, wares, produce, or merchandise, or to negotiate freights and other

[ocr errors]

Pawnbroker.

business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessels, shall be regarded as a commercial broker under this Act.

(a) Commorcial brokers are those persons only who, without having in their possession goods, wares, or merchandise, negotiato sales or purchases thereof on commission. (Vol. 2, Treas. Dec. (1898), No. 20416.)

(6) Commission merchants who receive goods in possession to sell for others are not commercial brokers. The difference between a factor or commission merchant and a broker is that a factor may buy and sell in his own name, and has the goods in his possession; while a broker, as such, can not ordinarily buy or sell in his own name, and has no possession of the goods sold. (Slack r. Tucker, 23 Wall., 321.)

(c) Cattle brokers, who receive and sell cattle on commission, are not required to pay special tax as commercial brokers.

(d) A person who is employed by certain firms to solicit and receive orders, on commission, for their goods, and is bound by his agreement with them to give his entire services to them to the exclusion of other firms or persons, not a commercial broker.

(e) Warehousemen who receive tobacco, cotton, or any other produce or goods on consignment, for sale on commission, are not liable as commercial brokers.

(f) Auctioneers who receive and sell goods at their auction rooms or on the premises of the owners, on commission, are not subject to special tax as commercial brokers.

(9) Drug brokers subject to the special tax.

(h) If cotton buyers have possession of cotton which they
sell, they are not liable as commercial brokers; if they have
not, and sell on commission, they are liable.

(Circular No. 508, Vol. 2, Treas. Dec. (1898), No. 19843.)
Who are required to pay special tax as commercial brokers.
(Vol. 2, Treas. Dec. (1898), Decisions Nos. 19575, 19938, 19966,
20164, 20167, and 20168.)

Transactions for which commercial brokers' special tax is not
required to be paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos.
19766, 19884, 20117, 20189, 20198, 20272, and 20295.)

Definition of commercial broker. Settled ruling modifying prior rulings. (Vol. 2, Treas. Dec. (1898), No. 20417.)

Decision of Comptroller Tracewell. VI Comp. Dec., 545. Five. Custom-house brokers shall pay ten dollars. Every Custom-house

; person, firm, or company whose occupation it is, as the agent of others, to arrange entries and other custom-house 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 custom house broker.

If the complete business of custom-house brokers is transacted by parties at offices at different ports of one district, a separate and distinct special tax must be paid for each of their offices, under the provisions of section 3235, Revised Statutes, p. 114. (Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec., No. 19843.)

Who are required to pay special tax as custom-house brokers. Vol. 2, Treas. Dec. (1898), Decisions Nos. 19576, 20033, 20206, and 20321.

Transactions for wbich custom-house brokers' special tax is

not required to be paid. (Vol. 2, Treas. Dec. (1898), No. 20106.) Six. Proprietors of theaters, museums, and concert halls Theaters, mu. in cities having more than twenty-five thousand population as shown by the last preceding United States census, shall pay one hundred dollars. Every editice used for the purpose of dramatic or operatic or other representations, plays, or performances, for admission to wbich entrance money is received, not including halls rented or used occasionally for

('ire1966.

concerts or theatrical representations, shall be regarded as Liability of a theater: Provideil, That whenever any such edifice is

under lease at the passage of this Act, the tax shall be paid by the lessee, unless otherwise stipulated between the parties to said lease.

(a) Persons are not required to pay special taxes for the mere occasional renting of their hall for public performances to dramatic companies or other persons charging entrance money therefor, but the special tax of $10 is required to be paid by such persons or companies if they give dramatic performances or the other exhibitions specifically mentioned in paragraph 8, section 2.

(b) Where theaters are entirely closed to performances during the months of July and August, and only open in the month of Septeinber, the special tax is to be reckoned from the 1st day of September to the 1st day of July following, at the rate of $100 for the year beginning July 1. (Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec., No. 19813.)

Special tax ruling on theaters and theatrical performances. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19799, 19828, 19891,

19939, 2002), and 20396.) Seven. The proprietor or proprietors of circuses shall pay one hundred dollars. Every building, space, tent, or area where feats of horsemanship or acrobatic sports or theatrical performances are exhibited shall be regarded as a circus: Provided, That no special tax paid in one State, Territory, or the District of Columbia shall exempt exhi. bitions from the tax in another State, Territory, or the District of Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, or District.

(a) Mere tests of speed of horses in racing are not regarded as "feats of horsemanship" within the meaning of this paragraph.

(b) When a circus is exhibiting in any State in the month of July, special tax is required to be paid for the year beginning July 1. If in the following month the circus goes into another State, the special tax at the rate of $100 for the year is to be reckoned from the 1st day of August to the 1st day of July following, and a separate special-tax stamp must be taken out for that State, and so on. (Circular No. 508, Aug. 8, 1898; Vol.

2, Treas. Dec., No. 19843.)

Eight. Proprietors or agents of all other public exhibishows tions or shows for money not enumerated in this section

shall pay ten dollars: Provided, That a special tax paid in one State, Territory, or the District of Columbia shall not exempt exhibitions from the tax in another State, Territory, or the District of Columbia, and but one special tax shall be required for exhibitions within any one State, Territory, or the District of Columbia.

(a) The " theatrical performances' contemplated by this paragraph are only those which are given in connection with a circus. A theatrical company merely playing dramas in towns of 25,000 inhabitants (as shown by the last census) or less, or in buildings whose proprietors do not hold the $100 special-tax stamp, is reqnired to pay special tax under this paragraph, 117, $10 for each State for ihe special-tax year, if the liability begins in the month of July, and at that rate when the liability begins in any other month than July.

(6) Agricultural associations are required to pay a special tax at rate of $10 for exhibitions, including horse racing.

(c) Exhibitions and shows given on fair growds, but not

fxhibi.

[ocr errors]

under management of the fair association holding special-tax
stamp, are required to pay separate special tax.

(d) A lecturer using a stereopticon to illustrate his lectures,
and charging an admission fee, is liable to the special tax as
giving a public exhibition or show for money.

(e) If an exhibition is given in more than one State, the law requires payment of special tax for every such State.

(f) Tbė ordinary church or Sunday-school entertainment, without any hired performers, does not come under the head of public exhibitions or shows for money contemplated by the law.

(9) Amateur theatrical exbibitions, either in private houses or licensed public balls, for church or charitable benefits, or for payment of expenses incurred in giving the exhibition and not for pecuniary profit of the performers or the manager, are not such performances as are subject to tax.

Amatear clubs or local organizations giving exhibitions, even though they charge an admission price, are not required to pay special tax therefor if the proceeds are not for the pecuniary profit of the clubs or associations, but are devoted to some charitable or public object and payment of expenses. (Vol. 1, Treas. Dec. (1899) No. 20840.)

(h) Concert gardens where no admission fee is charged, but where beer and other drinks are sold and shows or stage entertainments are given, are within the meaning of this paragraph, and the special tax of $10 must be paid therefor.

(From Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec. No. 19843.)

Exhibitions and shows for which special tax is required to be paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19749, traveling shows; 19792, kinetoscope; 19826–19830, medicine vender's show; 19873, horse races; 19968, exhibition at park or gardens; 19976, exhibition or show in a saloon; 20121, nickel-in-slot macbine, liable under certain conditions; 20190, exhibitions by an athletic association; 20261, phonograph parlor; 20270, concert hall; 20271, fair associations.)

Entertainments for which special tax is not required to be paid. (Vol. 2, Treas. Dec. (1898), Decisions Nos. 19751, church entertainments; 19752, amateur theatricals; 19941, halls; 19977, lecturers or elocutionists; 20029, circus performances at county fairs; 20115, merry-go-ronnd; 20123, illustrated lectures (educational association exclusively); 20124, barvest show; 20165, fortune telling; 20228, football, baseball, etc.; 20212, theatrical entertainment for benefit of fire department; 20273, bands in city parks; 20314, pianoforte lecture recital; 20315, lectures on chemistry and physics; 20319, store show (monkeys); 20337, university exhibitions; 20367, fair or entertainment by fraternal organizations (sick benefit.)

Spocial tax is not required to be paid by proprietors of restaurants or cafés for employing bands of inusic or orchestras during meal hours for the benefit of their patrons, no admission price being charged and no performance or exhibition being given in connection therewith. Former rulings tending to a different conclusion modified. (Vol. 2, Treas. Dec. (1899), No. 21522.)

An entertainment given by a railway company, to which no admission price is charged, is not regarded as an exhibition or show for inoney. (Vol. 2, Treas. Dec. (1899), No. 21559.)

Special tax not required for bands of music playing in saloons to which no price of admission is charged, and where persons visiting such places are not under any obligation to buy. (Vol. 2, Treas. Dec. (1899), No. 21636.)

In the absence of an express statutory provision exempting county fair associations from special tax for fairs given by i hem, it is held that the tax must be paid under the eighth

paragraph. (Vol. 2, Treas. Dec. (1899), No. 21665.) Nine. Proprietors of bowling alleys and billiard rooms Bowling, alley shall pay five dollars for each alley or table. Every build- and billiard roomi. ing or place where bowls are thrown or where games of billiards or pool are played, and that are open to the public with or without price, shall be regarded as a bowling alley or a billiard room, respectively.

Social clubs open only to members are not required to pay special tax on billiard tables, but if liquor is sold to members they are liable to special tax as retail liquor dealers. (Circular No. 508, Aug. 8, 1898; Vol. 2, Treas. Dec., No. 19813.)

Club not required to pay special tax on its billiard tables. (Vol. 2, Treas. Dec. (1898), No. 19743.)

A person for the time being in the possession and control of a billiard table in a place or building open to the public is prima facie the proprietor of a billiard room and liable to pay the special tax therefor, even if the general property and ultimate control of the table or place, or either of them, be in someone else. (United States v. Howard, 13 Int. Rev. Rec., 118).

Special-tax stamp to be issued for each bowling alley, pool, or billiard table. (Vol. 2, Treas. Dec. (1898), No. 19610.)

Bagatelle tablo not liable to special tax. (Vol. 2, Treas. Dec. (1898), No. 20102.)

Tivoli table not liable to special tax. (Vol. 2, Treas. Dec. (1898), No. 20126.)

Bowling alley at Sunday-school picnics or at colleges, special tax not reqnired. (Vol. 2, Treas. Dec. (1898), Nos. 19890-20021.)

When a person who has taken out a special-tax stamp foi a bowling alloy closes this alley and thereafter opens another to the public, the stamp may be transferred to the latter bowling alley under the provisions of section 3241, Revised Statutes, if it remains in his ownership and control. (Vol. 2, Treas. Dec. (1899), No. 21495.)

In every building or place where bowls are thrown, each division or track is a separate alley, for which the special tax

of $5 must be paid. (Vol. 2, Treas. Dec. (1899), No. 21606. ) SEC. 4 of the act of June 13, 1898 (30 Stat., 448). Tbat from and after July first, eighteen hundred and ninety-eight, special taxes on tobacco dealers and manufacturers sball be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year:

Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall pay twelve dollars, and if their annual sales exceed one hundred thousand pounds shall pay twenty-four dollars.

Dealers in tobacco whose annual sales exceed fifty thousand pounds shall each pay twelve dollars.

Every person whose business it is to sell, or offer for sale,

manufactured tobacco, snuff, or cigars shall be regarded as Exception. a dealer in tobacco: Provided, That no manufacturer of

tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling

his own products at the place of manufacture. Manufacturers Manufacturers of tobacco whose annual sales do not of tobacco.

exceed fifty thousand pounds shall each pay six dollars.

Manufacturers of tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall each pay twelve dollars.

Manufacturers of tobacco whose annual sales exceed one hundred thousand pounds shall each pay twenty-four dollars.

Dealers in leaf tobacco.

Dealers in tobacco.

Definition of.

« ПретходнаНастави »