(260.) Special tax-Opera house. The proprietor of a theater building or opera house in a city of less than 25,000 population is not required to pay any special tax therefor. Each company playing therein must pay the special tax and take out its own stamp. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 31, 1900. SIR: Your letter of the 21st instant has been received, stating that the agent of the opera house in Portsmouth, N. H., a city of less than 25,000 inhabitants, has taken out a special-tax stamp for that building, and contends that, under this stamp, the proprietors or agents of the various theatrical companies engaged by him to play there are entitled to give their exhibitions in that house without themselves paying special tax. You are sustained by this office in declining to accept his view of the law, and he should send in his special-tax stamp with a claim in the prescribed form for its redemption. The proprietor or agent of a theater building or opera house in a city whose population is less than 25,000 is not required to pay any special tax therefor. The manager of each theatrical company engaged by such proprietor or agent to give exhibitions in his house must pay the special tax and post up the requisite stamp for such exhibitions given therein by him, even when the agent of the building, as in the case which you state, himself has possession of the box office and receives the money and under agreement pays to the manager of the exhibiting company a certain per cent of the gross receipts for the evening," and "advertises in advance at his own expense, and assumes all liability for the expenses of the exhibition except board of the company and transportation." Each separate company exhibiting therein must post up there its own special tax stamp. 66 Respectfully, ROBT. WILLIAMS, Jr., Acting Commissioner. Mr. J. A. Wood, Collector Internal Revenue, Portsmouth, N. H. 208 258 69 143 55, 88 Accident insurance, installment, stamp must be affixed to policy; opinion of Accounts: Gaugers, storekeeper-gaugers, and storekeepers Monthly, for services, and diary report of deputy collectors....... Administrators and executors, preparation of claims for refunding legacy taxes.. Affidavit and certificate covering landing of exported spirits, form of....... Recovery of, by means of a still is rectification........ Alcoholic: Extracts and essences used in culinary preparations, etc., no special tax Flavoring extracts, special tax of rectifier and liquor dealer not required for Medicinal bitters, manufacturer of, not required to pay special tax as recti- Alexander's wantage rod, increase of price of...... Allowance for, and redemption of, internal-revenue stamps....... Apple cider, no special tax required for manufacture or sale of...... Additional instructions relative to receipting for.... Special, preparation of, for bankers.. Assessment of taxes, recommendation for Pledging of collateral securities. Tax on fermented liquors....... Express companies not liable to special tax as brokers in issuing money Attorneys prosecuting refunding claims.. B. Baggage receipts, express, no tax on; revocation of former ruling Drafts, etc., stamp tax on; decision of United States circuit court......... Bankers: Building and loan associations making loans to members only, etc., not Bankers-Continued. Persons who sell personal checks not required to pay special tax as Bank notes: Canadian, circulation tax... Dept. No. 227 119 181, 242 Mexican, circulation tax... Bankruptcy, checks of referees and trustees in, when exempt from tax.... 188 New special tax not required when a State bank is converted into a 123 Officers of, doing business on stock exchange as agents of banking associa- Bay rum, rate at which stamp tax is to be computed on bulk packages of im- Stamps, reopening and consideration of claims for refund of 7 per cent Articles exported free of tax under section 22, act of June 13, 1898....... 152 160 232 225 Export, taxability of; opinion of Attorney-General.... Mail carriers conveying packages from town to town must issue stamped receipts..... Oleomargarine packages Bills of sale of oleomargarine..... ... ........... Bitters, alcoholic, medicinal, manufacturer of, not required to pay special tax Blackberry cordial, special tax of rectifier and liquor dealer not required for Blank forms, want of, no excuse for neglect to make returns. Boats, exhibitions on, special-tax stamp required for each State.. Bonds: Distillers', preparation of..... Dramshop; decision of United States district court ...... Dramshop, tax on........ Gaugers, storekeepers, and storekeepers and gaugers, form and execution 171 Given by surety companies instructions to collectors relative to... Bowling alleys, special-tax stamp for, can not be made to answer for pool 231 Brands on packages of oleomargarine.......... Brandy, fruit, collection of tax on.. 163 .......... Brewers selling bottled beer, special-tax liability of......... 102 Brokers: Commercial, persons whose business it is to buy or sell merchandise on 180 116 County warrants, special-tax liability of persons buying.. 156 Dealers in rare coins not liable to special tax as.... 150 Express companies not liable to special tax as, in issuing money orders, etc.. 128. 191 Occasional buying of public warrants not business of...... 70 Officer of banking association doing business as agent on stock exchange 12 Persons selling mileage books not liable to special tax as..... 112 145 Transactions which render a person liable to special tax as.................................................. 174 Bulk packages of: Imported bay rum, rate at which stamp tax is to be computed on............................... C. Dept. No. 73 Canadian bank notes, circulation tax...... Carriers, mail, conveying packages from town to town must issue stamped Case stamps for distilled spirits bottled in bond.. Certificate and affidavit covering landing of exported spirits, form of..... Attached to depositions to be used in legal proceedings not taxable............................. Indebtedness, issued by mutual deposit or investment companies, taxation Nomination, exempt from stamp tax. Nonnegotiable commission, not subject to stamp tax...... Charges of inefficiency, etc., against internal-revenue officers... Charter parties: ............... ......... Exemption from stamp tax of enrolled vessels plying between United Tax accrues on net registered tonnage of vessels Checks: Bank checks of clerks of courts not subject to stamp tax......... Cider : Adulterated, instructions to revenue officers regarding.. Fancy, containing distilled spirits, production of, held to be rectification.. 181, 242 63 32 254 9 195 219 228 23 122 35 56 118 25 204 131 199 3 188 55, 88 27 48 20 233 245 96, 97 185 109 201 30 55, 88 ............... 134, 149 Cigar boxes, advertisements of merchandise on, not lawful.. Porto Rican, internal-revenue taxes on... Union labor labels used in connection with statutory packages of.. Allowance for, and redemption of, internal-revenue stamps.. Claims for refund for stamps used in error or excess........................... Disposition of moneys arising from sales of land acquired under the Distilled spirits, change in method of accounting for "no proof” and Dramshop bonds.... Duty of recording officers regarding stampable instruments.. Entries in book 25 and quarterly reports.. ........ Exportations to Hawaii of articles subject to internal-revenue tax Forbidding writing of personal letters, etc............ Gaugers', storekeepers', and storekeepers' and gaugers' accounts Traveling Instructions regarding reports on Form 143...... 98 |