1120 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. TAX °§O,§_{gc*gfS AND collected and paid a tax equal to the tax then in force upon manufactured tobacco, such tax to be assessed and collected in the same manner as the tax on manufactured tobacco. D°§ig““t°d_°“°”S°s· " (e) Every dealer in leaf tobacco m§,§;*‘g§§,f;’D§"§§f”d» "(1) who neglgcts or refuses to furnish the statement, to give ' bond, to keep oks, to file inventory or to render the invoices, returns or relports required by the Commissioner, or to notify the _ collector of the district of ad `tions to his places of storage; or 1***** S*“¥’“‘°°*Sj "(2) who ships or delivers leaf tobacco, except as herein provided; or S,§,;f“d“‘°“‘ °m*s‘ "(3) who fraudulently omits to account or tobacco purchased, Punishment. received, sold, or shippe , . _ _ shall be fined not less than $100 or more than $500, or imprisoned Farmers 01, gwwm not more than one year, or both. not mcruaea. ‘ ‘ (f) For- the purposes of this section a farmer or grower of tobacco shall not be regarded as a dealer in leaf tobacco in respect to the leaf tobacco produced by him."
- ‘”"”‘°“’·*N°°“”S· TITLE VIII.—TAX ON ADMISSIONS AND DUES.
§‘§,‘;§T§§"*SSi°“S· Sec. 800. (a) That from and after April 1, 1919, there shall bc ' levied, assessed, collected, and paid, in lieu of the taxes imposed by section 700 of the Revenue Act of 1917—— R“‘°S· (1) A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place on or after such date, including admission by season ticket or subscription, to be paid by the _ _ person Ipaying for such admission; §§c,§§§,,,*{§f’“S“‘°”S· (2) the case of persons (except bona fide employees, municipal officers on official business, persons in the military or naval forces of the United States when in uniform, and children under twelve years of age) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, a tax of 1 cent for each 10 cents or fraction thereof of the price so charged to such other persons for the same or similar Adm accommodations, to be paid by the person so admitted; ,,,1,,,, ,h§’,§"{,l,‘§*$f" (3) 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 paragra h (1), a tax equivalent to 50 per centum of the whole amount oi) such excess, such taxes to be returned Ianni; psig, inkthe manner provided in section 903, by thi! was b cms, person se suc tic ets; _ y&*j-;&§¤;s¤;°l?•;¤Dp:»lr¤c¤- (4) A tax equivalent to 50 per centum of the amount for which ' the proprietors, managers, or em loyees of any opera house, theater, or other place of amusement sell 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 provided BOX ,,0,dm, em 111 section 903, by the person selling such tickets; (5) ln the case of persons having the permanent use of boxes or seats in an olpera house or any place of amusement or a lease for the use of such ox or seat in such opera house or place of amusement (in lieu of the tax imposed by par aph (1)), a tax equivalent to 10 per centum of the amount for whiilzira 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
