,969 2*11*1,;: ’26.··—··lNTER,‘ Feb. 26, 1926, c._27, { 1200, 44 Stat. 125, to take euect 30 days 0 th(‘§‘0Bft@1'. The subject matter thereof was ln substance reenacted , te take effect Ks of the same date, by yirtue of subdivision (f) of C section 400 of said Act. » _ · _ t 834. Cigarette paber; tux; bend of manufacturers. E Section 834 of Title 26 repealed and reenacted.4-Tlne statute cqnstitutiug § 834 was repealed by Act of Feb. 26, 1926, c. 27, § 1200, 44 I Stat, 125, to take effeet on the enactment thereof. The subject matter therein contained was, however, reenacted without change:. · j _ In zine 8 of { 834 a_ comme should ee inserted ufter ·· package? I 853. Refund eu cigar` tax; time for making clain1;_mi11i'mnm 1 amount; rulesand fot·ms.·———(a) In the case of all ci,¤;zu·s-and l little cigars in original and uubreken statutory pziekuges held 1 zmd intended for sale by any person on fthe effective date of the t repeal cfsectieu 400 er the Reéenue Act of 1924, including those in customs custody or in-transit from the insular ·p0ssessicms_ot.» the United States, which 0n_ such date- have affixed- thereto stamps purchased at.the rates of tax imposed by section 400 of the Revenue Act of 1924, there shall be allbwed e-reIuud_equal to me ditIereuce~ between the tax imposed lgy_ such section and metzax imposed by section 400 of this_Aet. F _ . · - ._ — (b) No i·efu_x1d'shnll be allowed under this section unless _ <·li1fm therefor is presented withinsixty days ufter_the_effective _ date of the repeal of section 400 ot the Revenue Act of 192-1. ‘ No refund shall be made te any person it the claim is for an nmount less than $10.- , ‘ ‘ -· { . __ _ ; (4:) flilré commissioner, with the approval of the Secretary, a shall adopt sucg rules and regulations and shall prescribe und furnish such bl nk forms ee may liemecessury to carry this ”s”e<·ti<»n into effect; _(Feb.,26,_ 1926, c. 27, § 1205, 44 Stat. 129;) ‘ · New ejection. — ‘ _ g _, ' Scetion_400 of the Revenue Act of 1924, mentioned in, the text,_ is set out in li 828, 829, 831 to 833. inclusive, und} 845 of Title 26, Ixwuxen Rgwuxum, Section 400 of this Act, islmjlnrly mentioned, is set out in tt 828a,‘ 829s, and 831u, to 8`{lI§tl_, inclusive, of this supplemental title. , ‘ _ _ _ . K ' Chupter‘16.”-gfTAX ON ADMISSION AND DUESQ 871. Tax on edmlaelons to places ot 8lDllSEl1l0Ilt§ amount'; exemptions. 872. Tax on club dues or tees; nmount; cxemptionse · 873. pelleetien of taxes imposed; returns; penalty. _ _ 871. Tax ma ndmidsms tcrplsces of amusement: amount; ‘exemptim•Q·¥-(u) On and after thedate this tltle" takes etfeet, thehe shall be levied, assessed, collected, and paid, in lieu of — taxa imposed by wcticn 500 of the Revenue Act not 1924 ”g-· (1) A tnxl of 1 cent (dr each 10 cents or traction thetect of the amount paid for admission to any place on or after such dateuincludlng eummmn by meson ticket or eul»s<·rintleu,' to · be paid by the pecson peylngstor such admission; but yvhere the umenntmid tex ndmismm is_75 eeuts or less, no tex shall imposed; - - . - · (2) Upon tickets or mrds of admission to theaters, epems, and ·ether places ot amusement, sold at news stands, hotele and places other than the ticket cmees ot such tllmtezrs, operas, or other phcee of amusement, at not te exceed 50 cents ln exam ot the gum ot the established price tberetcr et such ticket (Mm amount of any taf imposed under pum- Sfnplg (1), n tax fuivalent t0‘-6 per centum et the amount, ”‘I‘he Stututee stltntlug M 871 te STS, incluslve,‘ ct Title 26. IN'l‘@AL Revmmu were repealed by Act ct Feb. 26, 1928. e. 27, Q 1206, 44 Stat. 1 5, to take emaet 30 days nite; that date. The subject matter cents ed lu the repealed statutes is eerrled lutcthe Act et Feb, 23, 19 _'1‘ltle-V, H- 500 te/503, und is herein set-out. except i 502, whleh puke: no change in the former statute constituting § 873 of Title 2§`ef the Colle. · X · I ·` · _ Section 503 provide; thet,»"'1‘h'l¤ tltle shall take effect on the exnjratien et thirty days utter the ennctmentet this Act." _ “8wl:ien 500·efqhe Revenue Actef 1924, is .•et out ln_| 871 of Title wee! the Code. y ‘ . ’ """1`h|s·t1tle," herein refereed to, constltutes chapter 16 of t¤iS tim ef the_nppemllx,· `_ · - éB270•.~23.Q.L.]24,* x
mz; 1em¤r:xu1¢2 §87] »£ such excess; andfit soldcfor more than 50 cents in excess »f the sum of such established price plus the amount of any axdmposed underparagraph (1), sa tax equivalent to 50 per rentum ot the whole amount of such excess, such taxes to be returned and paid, in the manner and subject to the interest yrovicled in section 602, by the person;selling such tickets; YC3) A· tax equivalent to 50 per centum of the amount for which the proprietors, managers, or employees of any opera aouse, theater, or other place of amusement sell or dispose of tickets or cards of admission in excess of the regular or estab· Lished price or charge therefor, such tax to be returned and paid, in the manner and sub.i¢¢t to the interest provided in section 602,* by the person selling such tickets; , · , — ·(4) In the case of persons having the permanent use of boxes orseats in an opera house or any place of amusement or a lease furthe use/of such box or seatin such opera house or place of amusement (in lieu of the tax imposed by paragraph (1)), a tax equisgaleut to 10 per centum of the amount for which a sirnilar box or seat is sold for each performance or exhibition at whlchcthe box or seat is used or reseryed by or for the lessee or holder, such tax to be paitlby the lessee or holder; and .(5) A tax of 1% cents for each 10 cents or traction thereof of the amount paid for admission t0`any.public performance for profit atfany roof garden,_cabaretq or other similar entertainment, to which the charge-for admission is wholly or in mrt fincluded 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 refresh-ment, service, and merchandise; such tax to be paid by the passe` paying for such refreshment, service, or merchandise; Where_the"amount paid for admission is 50 cents or less, no tax shall be imposed. - (b) No tax shall be levied under this title in respect of-> _ (1) Any admissions all the proceeds or which inure (A) ex¥ cluslvely `to the benefit of religious, educational, or charitable institutlo_ns,_ societies, or organisations, societies for the prevention of eruelfyto children or animals, or societies or organlzations conducteg for the sole purpose of maintaining symphony orchestras and receiving suhstantialsnpport from yoluntary contributions, orof improving any city, town, village, or other municipality, or of maintaining a cooperative or community center xnoving-picture theater--·-if no part of the net earnings thereof lnures to the benefit of any private stockholder `or individual; or (B)- exclusively to the benefit of persons in themllitary or naval forces of the United States; or (G) exclusively to the benefit of persons who have served in such forces and· are in need; or. (D)» excluslvelyto the benent or National Guard organizations, Reserve 0mcers` associations or organlzawtionsh posts or organizations ot war veterans, or auxiliary units or, societies of any such posts .ori.organlzations, it { such posts, olianlzations, units. or societies are o··ganized in o the,_United States or any of its possessions, and it no part of
their net earnings lnures to the benefit of any private stockholder or individual; or (E) exclusively to the benefit of members of the police-or hre department of any city, town, village, or
other municipality, or the dependents or heirs of such members; Qf , . " (2) Any admissions to agrlcultnra1` fairs if no part ot the net earnings thereof inures to the behhht ot 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 ot any such fair-»it_ the proceeds tlxerefronn are used exclusively for the improvement, maintenance, and operation of such agricultural fairs. \ f (c) The terrin "admlssion" as used-'ln this title lnclucles seats and` tables, reserved or otherwise,a‘.a`ntl other similar accommodations, and the charges made therefor. - " ¤¥‘ ‘°`Section 662 " constitutes § 885 of this title ot the»appendlx.`
