743 TITLE :6.--JN TR1 213. Same; bmkers.———Bi·okers, except ·brqke1·¤ exclusively negotiating purchases or pales ot produce or merchandise, Shall pay $60- Every Person. whose businen lt'la to negomw purchases or sales dot atpck, mnds, exchange, bulllogi, coined money, bank notes, promissory notes, other · securities, produce er nnegchaudim, fer others, ghall lbe reguidcd as a broker. . It any broker {ls a member ¤( n qtock exéhange, *01: it he is a mempm- of any produce exchange, board ot tride, or similar qrga¤i· mricm; xybere produce or Eeerehindise is sold, he shall (whether ur not he is liable to any tex lmder the tltst sentence 0£Ythis‘ Paragraph, and in addition toeuch tux, if any) _ pay an amount- He fellows; It the average value, qdurink the preceding year pmllng June 30j—_0f 11-seat 01; membership ln such exchange or m·gm;fz;1t_i0n was $2,000 er more but. net more them $5,000, $100; if such value was mote, than $5Q000 but not more than $#10,000, $150; if such vdlue. was more thenl $10,000, $250. egluue 2; 1924, {O1'?. m., c. 234,} 701} 43·8mt. 326.) ._ ‘— l 214. Same; pn·•mbrdrerq.—>—-Pawubrokers shall .· pay $100." Every person whose business or qecupatiou it `is te take or` revolve, by way of pledge,. pawugjor exchange,·' any goods, wares, er merchandise, or any kind ofpermual_prbperty utever, as security for the repayment ot money loaned thereon, be wggrded as. n pnywubrolcér. (June 2; _ l924, 4.01 p. ;m., c. ,d §701,43 Stat.%.)' `. _ _. _ 215. Sane; ship bm•hen.—·Shi·p brokers shall ‘pay~_ $50. livery isersen whese business it is ne a brokef to_ negotiate freighis makmpe: busiheés fo1·_ the owners of vessels or fol- the énippcm or tscnslgrécrs or consigneeé of freight carried by ves—- >¤·l»=, smllbe is {ship broker. (June 2, 1924; 4.01 p. m., c.`234, { 701, 43 Qljnt. 328.)Y _ 7 . A · 216. Sane; `cuétmnlwme brokcrs.—Cust0mhouse brokés · shall pay`$§0. Every person whose occupation it ls, ais ·t.h€'. _ agent ct gathers, to ‘ grunge ehtrieq and. other custuximouse papers, oy transact bueinem at any porbpt entry relating to the lmportnllcn or exportdtlozl of goods, wdpps, or ri1'erchandise, - shell be rwarded gs I-`cu8t0Inu0\1§Q -b1.·0ker. (June 2, !1924, 4.01 p. mL.,{¢. @4, I 701, 43 Stat. 828,) » . · _ - `_ 217. Same; bcwlingmlley andy billiard 'roqm ’pmprietm·s.5¥-_ Preprletors of. bowling alleys and billimjcl rooms shall pay $`iO · for each alley or table. Every building 01- place where bowls are thrown orwhcre games ot Iglliiards 0:9001 are played, shall he regarded as q bqwling allcyicr a blllihrd `mcm, respectively, unless as charge is made for the use of- the a_1leys‘Or tables. (dune 2, 1%,191 9. m.,·c.».%4, I 701, 43 Stat.326;) . " ’ 218Q Suse; daatiag gnlicti F¥¤Priet0r¢.—P1fopriet0rs of Z sheeting mllerim shell, bay 3%). Every bullclingn- space, teutf . Gr area, wtcm a cbuge is made for the diqcharge of Qrearms at any tem 61 target shall be regarded ras •, shooting gallery: (Jane), 4.91 gi; m., c. E4;} 701, 43 Stat. 828.) » ` e 219; 'Sune; I¢8#§¤] 9N¤i'$¢tilrs.——Pr0{>rlet¤té of rid- ·iug academies shall pay $196. Every bulldlpg, space, tent, of area, when ay @a_rgs is mgde · for Dlnstmction in bcésemanship cr fer fncllltim tm practice cty hdnemeushlpj phdll _ be %lTd¢d as n riding academy: 'I‘ha,t this tai shall not be eqllected t4m aweiaticms · c¤&1@d exclusively of mlivmberg et units .01 the Natimel Guard or the' Ormniznw Buerm`n¤d when are rmx exclusively} tor the benefit ot S1l@_·!1I11(|.' (lumcz, 1024, 4.01 p. ml, c. 234, O 761,43S$at.&%.) ‘ · y ‘ “A j_ Sam; manager putambiles fer, hire.—··——Pers<ms carry- ing xmxhe busi¤w· et cpcrntlnicr writing ¤ ge:ynumm0· . biles for §iro ¢gll pay Sill I6: & jnmmpbile héviuz . n segtlng mpncity of more two md not mc¤a»tlmn»seve¤,` and- $21 tm- meh such nuthmobile having s eatin: capacity of more ytlmn nvm The tax` shall nat be fir; og mwmobllm umd tore ccnveylm gehdel climren to and tram school, (Jam 2 1924, · 4.01_p, m., d @4, l 101, as Sm. ml ‘ e
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wu. zwvmwn § 224 221. DHillers xlib; own pmdnct exempt from special tax.-—-No dlstiller who has given the required bond and who sells only distilled spirits et his own producden at the place dnuumfncture, or at the place ot storage in bond, in the Grizinalepacknm to which the tax·peid stamps are atiixed, shall be required to pay the special tax ot a wholmle liquor dealer on account of such salesh (Feb. 8, 18‘§'5, c. 36, _§ 18, 18 `Btat. 811; Mar. 1, 1879, c. 125, § 4, 20 Stet. 333; Aug. 27, 1&4, c. 349, { 82, 28 Stat. 567.) ’ » 222. Brewers exempt frem special tax as dulers in malt liquors-No brewer shall be required to psy a special tax as u dealer by reason of selling tin (the original stamped packages whether at the (place of manufacture or elsewhere, mult liquors manufnctru·ed‘ by him, or purchased had procured by him in his own casks or vessels, under the ,,, provisions of secdou 520 ot this title; but the qnnntity oi malt liquérs so purchased shall be inoljnded in calculating the liability to ;brewer’s special tu: of both the brewer who manufactures and sells the aime and the brewerwlio purchases the _Ne further ee1 of special tax has retail dealers in malt liquors shall be made from brewers for selling melt liquors of their own manumcture in the original etamped ei§ht·hnrrel pednge. (Feb. 8, 1875, c. 36, 5 18, 18_Stat. 311; Mar. 1, 1879, c. 125, { 4, & Suf383.) " ~ 223. Cabital ntocktax; and fereign tims.·-—- (_l) Every domestic corporation shall pay amxmky ; special ejrcise tax with respect to carrying on or Qolng eqmvw lent to $1 for each $1,000 of so much ot the fair avemxe value `of its capita! stock for the prwedinx Yu: mdnglnne & as is in exéess of $5,000. In estimating the value ei capital stock the surplus and undivided proiltel a (2) Every foreign corporation shall pay annually Q special excise tex` withrespect to garrylng on er doing bmnesein the United States, equivalent to $1 for each $1,099 ot the average nmoiuit ot cnpital employed lnk the tramction of lx business tin the United States during the preceding year ming lime 30. ` (3) The ta‘xes. imposed by this section mt apply in any year to any corporation which was not e d ln bn¤nees (or, in the case of a foreign corporation, not en@d in business in the United States). during the precedingyear ending June 80, norto any corporation enumerated in action 982 ot this title, nor to any; insurance company. snbjeét to the tax imposeclby sections 1001 and 1006 ofthis title. _, . (4). Seption? 1024 of this title shall npply to all returns _Hled wtith the ‘commlenioner"for purpoeessot- te; im@d by this section. (June 2, 1924, 4.01 ‘p. m., e. @4, S 700, $3 Stat. §.) 224. Yachts, motor boats, and so forth, with Exed engines; sailing boats; where tg: inapplicable.-—-On July *1, in éncli year, end qlsdot tlmegtlm o!.the original purchase of a new boat by a user, it on gray other date than July 1, there shell be levied,i~ assessed, collected, and imldnmon the nee et yachts, plwsnire boats, power bodte, nailing boats, and motor, boats with Boxed engines, of over \¤ve net tens end over thirtrtwo feet in lenxth, not need `exclnsively for trade, nshing, or national defense, or not built neoordlng to plane and specihcations ipproved by the . Navy Depdrtment, no epeelsl éxciee tax to be h& on each yaoht or boat, at rates as fellows: Ydchte, pleasure boats, power mts, motor bouts with nxed englneé, `and sailing beats, ot over five net tons, length over tlxirqéwo feet and not over Atty feet, $1 for each foot; length over fifty feet, and not over one hnndrw feet, ¤` tml eaoh foot; length over one hundred feet, $410: each foot: — T ( y t i In éetermlnlng me .l of such yachts, A pleasure boats, _ power boats, motor boats with Bxed en§inee,—and sailing boats, the of overall govern. ~ “
‘In the custo! A hx tmosed it the time ot the original purchase ot anew hoot on env other date than July 1, the amount
_to be wid_$ha11’be theume nnmberof twelfths ot the amount
