Show S 'S Features of New Federal Regulations On Amu Amusement ement and Other Nuisance Taxes Ou Outlined ined Full Text of Internal Revenue Bureau Statement State State- ment Made Public I Regulations Regulation governing i amusement d levies n dues and it iti ti tio 1 fees to clubs lodges lodges' r were vere fe received ive in Salt Lake Lak Friday frOl internal revenue at Washington T They ey define and interpret certain n Sections ns of of the he reven revenue a act t of I 1926 At lone same time Lime bureau made public a statement in in which It I lit lit- t tempted to set forth the salient features fea- fea tures of the regulations The law did not define a place admissions ns to w should be taxable but the bureau of J Internal t rna consI considers consid- consid 1 ers a place as having a defInite location re remounts mounts amounts paid for admissions to c ves' ves are held to tobe tobe be taxa taxable le while amounts paid for rides In airplanes are are not not taxable FULL TEXT OF LAW I The full text ot of th the bureaus bureau's statement statement state state- ment explaInIng the regulations regulations' follows follows fol- fol lows The new regulations regulations' governing amusement taxes levies on dues dues' and initiation fees to cl clubs bs lodges lodge and other organizations are explained ox- ox in a statement issued June 15 by the bureau of Internal reve- reve nue The full text of the statement Intended It was poInted out to give the s features of th the sections involved follows The bureau announced It had made an effort to give tile the sallent features ot of the regulations regulations' in a statement the full text ot of which follows Amounts Amounts' paid for rides rides' rides In aIrplane airplane aIr aIr- plane are not taxable Amounts paid for admissions to toa toa a cave are taxable These and other ru rulings are set forth in regulations 43 relating to the tax on admissions und under r the revenue act of 1926 just Issued by the bureau ot of Internal revenue The act abt provides for tor a tax ot of i 1 cent for each 10 cents e ts or traction fraction thereof of the amount paid for admission admission ad- ad mission to any place but where th the amount paid for tor admission Is less Ies than 75 cents no tax shall be irn- irn posed Under the revenue act of 1921 amounts in excess of 10 cents paid paid tor admission were taxable The tax under the revenue r act of f 1924 1024 applied amounts paid for admissions in excess of 50 cents PLACES ARE DEFINED The t tax x Is i's on the amount paid for a to any ny place which is a word of broad meaning and Is is not defined by the act But the basIc idea conveyed IS' IS that of a a definite locati n 4 y Each of the following is a place within theme ning ot of the Uie act An outdoor outdoor- amusement park and such attractions therein as a scenic railway a round merry a roller coaster a Ferris wheel a toboggan slide sUde a the bumps a whip a the dips a speed plane a hl- hl hall hail and a dance hall An observation tower on t top p of a high building A grandstand built for the pur pur- purpose pose of viewing a a. parade passing In Inthe inthe the street or or ora a baseball game In an adjoinIng baseball park A cave A space In whIch seats from which to watch the bathing bathing- along the l each beach A floating theatre operating along alonga a riv river anchored d or moor moored d for lor ea h performance N ne ne' of t the foll following wing Is a place the meaning of act A railway car unless rendered stationary by sidetrackIng or removal removal re- re moval from track A steamboat unless anchored or moored A sightseeing automobile I A railroad traIn or a boat following follow follow- Ing the course course of a boat race CABARET TAXES EXPLAINED S Where Where tile charge is Included In- In eluded In the price of refreshment service or merchandise as at a roof garden or cabaret 20 per cent of such price Is the amount paid for Cor admission This amount It if ill iii excess excess of 50 cents Js Is taxable For example a diner whose bill Is pays pays no tax 20 per ier cent of amounting to 60 50 C C It If the bill amounts to 12 tor or one person or a party of five or 01 Ix ix he tax is 36 cents and the person paying paying pay pay- ing the bill pays the tax Regulations 43 part 2 relating to the tax on InItiations and dues all alo o hav have been Issued The rate Is the same as Impose imposed i iby by the revenue act ot of 1924 to 10 p per percent r cent on the amount ot InItiation tee fee for active O resident annual member memer mem- mem ber er If in excess ot of 10 1 10 per percent percent cent of the amount ot of dues If In excess ot of 10 a year Amounts paid Continued on page 5 5 C CATHOLIC HOStS HOST'S LE LEAVE VE CHIC CHICAGO GO Continued from page 1 success Eleven princes prince ot of the church h hordes of clergy and thousands of laymen loaned d today In praising the arrangemEnts menta th that t for five ye days made arid the peaceful lit tie village or of Mundelein Ili III the shrine of worship for tor handling th the I pilgrIms the magnificence ence ot of the programs ms and the religious purposes s carried out were ral td by th the outgoing churchmen The Th only mar m r to perfection tf Of the congress ss caMe In two episodes d g of the final days day's d S ceremonies at Mundelein Mun- Mun ye yesterday The first was when a driving rain beat down On the processional and the thousands of 01 pilgrims who lined the roads leading around the lake k Of df St. St Marys Mary's and the second In the trAt- trAt tr lt- lt tIc accidents as the pilgrims pil- pil grim grims tried to weAve out ot of the small village last Today It was estimated that persons were Injured In minor accidents c as s the great throng attempted att pt h d to leave last Jast night MoSt loU of the ten princes es Of the church still here bere plan to remain tn In ChIcago for tor severAl days visiting over the ago diocese Cardinal Bon Bonzano no papal legate leg t to the congress con con- gress ress next week will go to St. St Louis to dedicate de th the new cath cathedral dral |