United States v. Buffalo Park

WALLACE, District Judge.

This is an action to recover the amount of a tax claimed to be due under section 108 of the act of June 30, 1864 (13 Stat. 276), which provides, that “any person, firm or corporation, * * * conducting or having the' management of any theatre, 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,…