SIXTY-FIFTH CONGRESS. Sess. I. Cir. 63. 1917. 319 amusements, (the maximum charge for admission to which is 10 ¤>¤¤¤¤¤¤¤~¤> ·>¤¤·¤· cents) within outdoor general amusement parks, or in the case of admissions to such parks. No tax shall be levied under this title in respect to any admissions ecliggigidl gdiéiririiri all the proceeds of which inure exclusively to the beneit of religious, m°”“ ¤°"*¤°d· educational, or charitable institutions, societies, or organizations, or admissions to aggcultiual fairs none of the profits of which are disgibuted to stoc olders or members of the association conducting e same. The term " admission " as used in this title includes seats and tables, °h“"°’ *“°‘“°°°‘ reserved or otherwise, and other similar accommodations, and the charges made therefor. Sec. 701. That from and after the first day of November, nineteen 2:2 g{“§§l"" hundred and seventeen, there shall be levied, assessed, collected, and paid, a tax equivalent to ten per centum of any amount paid as dues or membership fees (including initiation fees) to any social, athletic, or sporting club or organization, where such dlues or fees are in excess of $12 per year; suc taxes to be lpaid by the person paying such dues or fees: Provided, 'l`hat there s all be exempted from the provi- {,§°$;,;,°u,¤,,d,,,,,, sions of this section all amounts paid as dues or fees to a fratemal °‘°-·°¤¤P*· beneficiary society, order, or association, operating under the lodge system or for the exclusive benefit of the members of a fraternity itself o rating under the lodge system, and providing for the pay- ment oillife, sick, accident, or other benefits to the members of such - society, order, or association or their dependents. cdbcum by m_ Sec. 702. That every person, corporation, (pglrtnership, or associa- eaves. tion (a) receiving any pa ents for such a 'ssion, ues, or fees shall collect the amormt ofyttllie tax imposed by section seven hundred or seven hundred and one from the person maldnguipch payments, or (b) admittirag any lperson free to any place for a `ssion to which a charge is ma e sha collect the amonmt of the tax imposed by sec- .q,§°°“"'“' ’°"“°"°* tion sevenhundredfmm the person so admitted, and (c) m either case shall make returns and payments of the amount so collected, at the 4,,,, P ,,5 same time and in the same manner as provided in section Eve hun- ’ ` dred and three of this Act. Wm STAR? TAX . Trrnn VIII.——Warz Srnrr Taxns. N Sec. 800. That on and after the first dag of December, nineteen ucI£°es'l°dsiiic°is°ii°?i°cct°iii hundred and seventeen, there shall be levie , collected, andapaid, for §§f"°"’ ‘“’“’““‘““‘· and in respect of the several bonds, debentures, or cert' cates of PMP-1133- 1 stock and of indebtedness, and other documents, instruments, mat- P,,,_,,_m_ ters, and things mentioned and described in Schedule A of this title, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, are written or printed, by any person, corporation, partnership, or_ association who makes, signs, issues, sells, removes, consigns, or ships the same, or for whose use or benefit the same are ma e, signed, issued, sold, remgggdli consigned, or shipped, the several taxes specified in such sc e. Sec. 801. That there shall not be taxed under this title any bond, es§Z£d°’ °°°" "` note, or other instrument, issued by the United States, or by any for- °‘°"*· S“*°· °‘°· eign Govemment, or by an State, Territory, or the District of Columbra, or local subdivision thereof, or municipal or other corporation exercising the taxing power, when issued in the exercise of a strictly Buudmgmdlm, governmental, taxing, or municipal function; or stocks and bonds ¤¤¤1¤¤¤¤¤- rssued bly cooperative building an loan associations which are organized an operated exclusively for the benefit of their members and K mmm make loans only to their shareholders, or by mutual ditch or irrigating mi mw compames.
