Show TAXYON BEVEKUE TAX GIST DRAMATIC J COMPANIES To the Editor of The Herald Please give us your construction of that part of the war revenue tax relating relat-ing to theatres and traveling dramatic companies And oblige several interested interest-ed parties JOHN S LINDSAY I The law is so plain that it needs no I construction but the parts relating to theatres and other exhibitions we reproduce re-produce Sec 2 6 Proprietors of theatres museums and concert halls in cities having more than 25000 population as shown by the last preceding United States census shall pay 100 Every I edifice used for the purpose of dramatic dra-matic or operatic or other representations i representa-tions plays or performances for admission ad-mission to which entrance money is received not including halls rented or I used occasionally for concert or theatrical theat-rical representations shall be regarded I as a theatre Provided that whenever any such edifice is under lease at the I passage of this act the tax shall be paid by the lessee unless otherwise I stipulated between the parties to said lease II Sec 2 8 Proprietors or agents of all other public exhibitions or shows for money not enumerated in this section sec-tion shall pay 10 Provided that a special spe-cial tax paid in one state territory or the District of Columbia shall not exempt ex-empt exhibitions from the tax in another an-other state territory or the District of I Columbia and but one special tax shall be imposed for exhibitions within I any one state territory or theDistrict of Columbia The taxes here provided for are paid annually A traveling dramatic company com-pany would have to pay a tax of 10 in each state or territory in which it gave performances but it would be free to enter and depart from a state or territory as often as it chose and it would not have to pay the tax but once until the year for which it was expired it would then have V > be renewed re-newed if the performances were continued I con-tinued S |