Page:United States Statutes at Large Volume 38 Part 1.djvu/771

752 SIXTY—THIRD CONGRESS. Sess. II. Ch. 331. 1914. P*•>*>*¤*· Provided, That a s ecial tax aid in one State, Territo , or the qds:$’ii»r:¤iis.St°t° m` District of Columb£ shall notpexempt exhibitions from the tax in another State, Territory, or the District of Columbia, and but one Cm I ecial tax shall be required for exhibitions within any one State, m¤s,`Zl°$? 3x`l:;£a1°?°` Tbrritory, or the District of Columbia: Provided further, That this paragra h shall not apply to Chautauquas lecture lgceums, agriculturalp or industrial fairs, or exhibitions held under the auspices of _ rel§ious or charitable associations. _ _ b,§§§Z,“§‘,§,,’},*,l?” °“° inth. Pro rietors of bowling alleys and billiard rooms shall pay D¤S¢ri1>¢i¤¤- $5 for each alley or table. Every building O1` place where bowls BIB thrown or where ames of billiards or poo are Hlayed, and that are 0pcn_ to the public or without price e regarded as a commission mh bowlnqglalley or_a room, respfctively. c;,,,m_ Ten . Comm1ssion merchants sha pay $20. Every person, hrm, B“Si¤°“ ‘*°°°""°d· or company whose business or occupation it IS to receive into his or _ its possession an goods, wares, or merchand1se to sell the same on ·{~",f§'f,”,i°’g,,.,;,,,,, sx. commission shalfrbe regarded as a commimion merchant: Provided, °°P”°°· That any person having paid the special tax as a commercial broker OOO _ shall not be required to pay the special tax as a commission merchant: ¤.,m§§”‘t"° h°°”°° Provided further, That this provision shall not apply to commission houses run upon a cooperative plan. - - '*`°'°°*=°°- rouaooo 1>ma1.mzs nm uauuracrunnns. e§5·i Sec. 4. That on and after November first, nineteen hundred and fourteen, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed follows the amount of such anpuqltatxlestobecompgiotgldm caesonthebasisoftlieannual sa es or e preceding ear: D¤‘•¤*¤'¤•‘· Dealers in leaf tobacco wllose annual sales or transfers do not exceed fifty thousand pounds shall each pay $6. Dealers in leaf tobacco whose annual sales or transfers exceed ffty thousand and do not exceed one hundred thousand pounds shall {pay $12, and if p,,,,,,,,_ their annual sales or transfers exceed one hundred thousand pounds E==¤=¤¤**°¤- shall pay $24: Promded, That dealers in leaf tobacco whose annual sales or transfers do not exceed one thousand pounds shall be exempt Om M from the tax herein 1mp0S8d on dealers in leaf tobacco. _ °' °”‘ Dealers 11} tobacco, not specially provided for in this section, whose annual rece1pts from the sale of to acco exceed $200, shall each pay $4.80_for each store, shop, or other place in which tobacco in any form 18 sold. D°“*°” ‘*°““°‘*~ Everg gtazrson whose business it is_to sell, or offer for sale manu- P _ facture_ bacco, snuff, c ars, or cigarettes shall be regarded as a Mgdfllhbturers my dealer in tobacco: Pwmd , That no manufacturer of to acco,snuff, §°g,9};f"*°“‘ ‘°‘ “ cigars, or cigarettes shall be to pay a special tax as a dealer in manufactured tobacco, sn , cigars, or cigarettes for selling his Mmuwmm_ own products at the tglace of man acture. aaa. Manufacturers of bacco whose annual sales do not exceed one hundred thousand ipounds shall each pay $6. Manufacturers o tobacco whose annual sales exceed one hundred thousand and do not exceed two hundred thousand pounds shall each pa $12. Manufacturers of tobacco whose annual sales exceed two hundred thogsand Saglild do not exceed four hundred thousand pounds shall eac ay . Mahufacturers of tobacco whose annual sales exceed four hundred thousand and do not exceed one million pounds shall each pay $60. Manufacturers of tobacco whose annual sales exceed one million and do not exceed Eve million pounds shall each pay $300. Manufacturers of tobacco whose annual sales exceed five million and do not exceed ten milhou pounds shall each pay $600.