§ Sir JOHN BUTCHERasked the Secretary to the Treasury whether subscriptions to an agricultural show are liable to Entertainment Tax if admission tickets to the show are given to subscribers and are not so liable if admission tickets are not given to the subscribers?
§ Mr. BALDWINIf admissions to the show generally are liable to tax, and subscribers are entitled to admission in virtue of their subscription, the subscription is liable to tax. Where the subscription confers no right of admission, no liability to tax attaches to it.