Show occupation AND AMUSEMENT NT TAXES the following statement respect ng occupation and amusement axes has been issued by Collect collector oi it f internal revenue james H an lerson lemon where business Is being on these taxes are payable ii july after which date a penalty 3 attached tor for delinquency following are the miscellaneous cc occupational tes taxes brokers 50 a ann ri brokers ship brokers 50 customhouse brokers 50 alro proprietors of theaters mus museums ellms nl ad concert halls where a charge tor for id mIssion Is made having a seat ng capacity exceeding BOO and not exceeding having a seat 1 n ns capacity of mare than circus proprietors are required to tn ay a tax of proprietors of 0 cowling alleys and millard rooms ire required to pay tor for each tiley illey or table proprietors of shoot ng galleries 20 proprietors of 0 riding academies persons carrying on the business of it operating or renting passenger tor for hire are required to zay 10 lor for each such euch automobile auto moille baving a seating capacity of more han hall seven and 20 each such LUto automobile mobile having a seating ty ot of more than seven section 1003 of 0 the revenue at it f 1921 imposes a tax upon lilt rss ise of yachts pleasure boats power oats sailing boats and ana motor beats with fixed engines of over chet tons length over 32 reet feet numerous inquiries have been received oncoming this tax thesa thes i boats lire I 1 re divided into three classes wita respect to length and a senal ito tax is provided tor for each class 14 la f aws over 5 net tons length 32 feet and not over 50 feet 1 tor for each foot over 5 net tona length over 50 feet and not over feet 2 tor for each foot over 5 not tons bength over feet it 4 lor inch foot the commissioner f internal revenue has held that a i vessel must he be both over 5 net tons and over 32 feet in length in order to 1 be subject to the special tax lax imposed by this section no return of certificate of exemption vill anvill be required in fit the case of boats tailing falling below both or either of these specifications ficat ions |