320 SIX'I`Y—EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. Mx Ggoggcegs nm "(e Every dealer in leaf tobacco—j _ nesig¤mu_¤iie¤ses. “ (1 who neglects or refuses to furnish the statement, to give bond, m:x°·il{-°¢ui·i»§'f·ii’¤l)°°d’ to keep books, to Hle inventory or to render the invo1ces, returns or reports required by the Commissioner, or to notify the collector of _ the district of additions to his places of storage; or _ m°g"‘ °""’“‘°"“*· "(2) who ships or delivers leaf tobacco, except as herein provided; _ or s,§,,"}°d°1°'" °°“s` "(5?2 Wlig fraudplexggy omits to account for tobacco purchased, receiv so or s 1 · P°“"‘“"°““°"· shall he findd not legs thim $100 or more than $500, or imprisoned not more than one year, or both._ _ mfj"u‘§:,';·dud$§§Y°”· “ (f) For the purpose of this section a farmer or grower of .V<>¤-4?~¤·289·¤=¤¤¤¤· tobacco or a tobacco growers’ cooperative association shall not bc °d’ regarded as a dealer in leaf tobacco in respect to the leaf tobacco {f,:,,",';’,·,.,q,,,,,d of produced by him or handled by such association: Provided, That www. ¤¤¤<=i¤=*¤¤=· such cooperative associations shall be required to keep available _ records of all purchases and sales of tobacco, such records to be “§ci,'§§°¤,‘{},§?,§,'f" opiin .to inspection by the agents of the Government. As used in t section the term ‘tobacco growers’ cooperative association ’ means an association of farmers or growers of tobacco organized and operated as sales agent for the purpose of marketing the tobacco produced by its members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity and quality of tobacco furnished by them." “""“'°"° ”° W"' TITLE V.-—-TAX ON ADMISSIONS AND DUES. irr3i°41vi°;il1iiau’dsi°°s` Sec. 500. (a) On and after the date this title takes eifect, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed b section 800 of the Revenue Act of 1921— $iit%,p.mo,me¤e- (1) X tax of 1 cent for each 10 cents or fraction thereof of the °°· amount paid for admission to any place on or after such date, including admission by season ticket or subscription, to be paid by the person paying for such admission; but where the amount paid for Miamlmi, eu ,,,1,, admission is 50 cents or less, no tax shall be imposed; ghgqgngcaqkgrggcgt (2) Upon tickets or cards of admission to theaters, operas, and ` other qlaces of amusement, sold at news stands, hotels, and places other t an the ticket offices of such theaters, operas, or other places of amusement, at not to exceed 50 cents in excess of the sum of the established (price therefor at such ticket offices plus the amount of any tax impose under paragraph (1), a tax e uivalent to 5 per centum of the amount of such excess; and if sold (for more than 50 cents in ` excess of the sum of such established price plus the amount of any tax imposed under paragraph (1) , a tax equivalent to 50 per centum P“,'p_m ef_the_ whole amount 0 such_ excess, such taxes to be returned and paid, in the manner and sub]ect to the interest provided in section . 603, by the person selling such tickets; ,,§[*j’$§, ‘g§'°§;g’*§,§";Q‘§u“; (3) A tax equivalent to 50 per centum of the amount for which W P¤°°°· the proprietors, managers, or employees of any opera house, theater, or other place of amusement sell or dispose of tickets or cards of admission in excess of the regular or established price or charge therefor, such tax to be returned and paid, in the manner and subject to thi interest provided in section 603, by the person selling such tic ets:
- ,.,i>.£,y§??¤a by bu (4)_ In the case of persons having the permanent use of boxes or
seats in an opera house_ or any place of amusement or a lease for the use of such box or seat in such opera house or place of amusement (in heu of the tax imposed hiv paragraph (1)), a tax equivalent to 10 per centum of the amount or which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or
