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Show P1IB0FCIK III Pi! I TAX War Revenue to Be Collected Col-lected ; Rules to Be Issued Next Week. Rules governing the collection of war revenue from patrons of the cabarets will be issued during the coming week, it is I announced by the local office of the in- I ternal revenue department. j The proposed tax is 1 cent on each 10 I cents or fraction thereof of 20 per cent I of the tot? I charge. j The term cabaret is held to include J "every hotel, restaurant, hall or other public place at or in which, in connection with the service or sale of food or other refreshment or merchandise, there is conducted con-ducted any vaudeville or other perform- , ance or diversion in the way of acting, singing, declamation or dancing, either with or without instrumental or other music." Where there is only instrumental music mu-sic by an orchestra, which is the case in many hotels, the tax does not apply. It does apply, however, if dancing is permitted. per-mitted. The tax is paid by the person paying for the refreshment. The proposed rules require "every person, per-son, corporation, partnership or association associa-tion conducting any public performance for profit at any cabaret' or other similar entertainment" to file with the collector of taxes in the district in which the cabaret cab-aret is 'located, on or before the tenth of each month, heginning with December, a return under oath in duplicate of the amount of tax collected during the preceding pre-ceding month. |