Clipping:Taxing baseball games
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| Date | Thursday, August 26, 1869 |
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| Text | Ever since the opening of the present ball season, there has been considerable talk concerning the question of collecting an Internal Revenue tax on the receipts from admission to the ball grounds, but up to Tuesday no definite action had been taken by the revenue officers. On that day, as the Mutual Club of this city were about leaving Washington for Baltimore, the President, Mr. Wildey, was called upon by a deputy Collector, and a tax of 2 per cent on the gross receipts at the gates in the National and Olympic games, was demanded. The subject led to a protracted discussion between the Internal Revenue officers and the mangers and directors of the clubs, but the law so distinctly sets forth its requirements, that all Mr. Wildey could do was to settle the matter to the satisfaction of Mr. Delano's officer, which he did late on Tuesday night. The following is the section of the law of July 13, 1864, that provides for the collection of the tax: Sec. 103. And be it further enacted, That any person, or corporation, or the manager or agent thereof, owning, conducting, or having the care or management of any theater, opera, circus, museum, or other public exhibition of dramatic or operatic representations, plays, performances, musical entertainments, feats of horsemanship, acrobatic sports, or other shows which are opened to the public for pay, but not including occasional concerts, school exhibitions, lectures, or exhibitions of works of art, shall be subject to and pay a duty of two per centum on the gross amount of all receipts derived by such person, firm, company, or corporation from such representations, plays, performances, exhibitions, shows, or musical performances. |
| Source | New York Daily Tribune |
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| Submitted by | Richard Hershberger |
| Origin | Initial Hershberger Clippings |
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