Variety (March 1923)

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LEGISLATIVE Thursday, MarchJ| 1923 -v—~*. VARIETY'S MID-WEST NUMBER This Issue of Variety in its special articles and special advertising is flrvotea to niithllp-westerii vaudeville intcirstM, as mainly represented by the "Western Vaudeville Managers* A.ssociatlon and the B. F. Keith's Western (Chicago) OfUce. The Chicago vaudevillians together with Variety's Chicago staff ar- ranged for this week's dinplay. They requested that no previous an- nouncement In Variety he made o*f it. as it is Intended for a lypicai and representative mid-western repre.stiiiaiion in vaudeville. Clii.ago is a vau'leville center and has been, in fact, often teiined the axis of American vaudeville. F<ir the traveling vaudevilKaii, wli^re- ever he guts to or returns from, lea.hes Chicago. It's a center and The Icadin;.: \aude\ille interests of that city, although aligned, as well ns .'ifliliated, Willi the biggest vau<feviljf.' vu this si<le of the ocean head- (iu..rierin- in New York, feel that Chie.iKO stands out as u vaudeville '. se • iiid should ho ni;ide to stand out as well throughout the theatrical trade by this txpositiuu in Variety. The middle-west is a hummin;,' hive of vaudeville^ Its the .standard entertainment of that section. -More innovations havo been tried and )»ut over by vaudeville theatres of the middle-west than all the remainder i,{ the country together. The west's le.-iding booking agencies are the Association and Keith's Western, relatively compared to the Orpheum and Keith's booking offices In New Yo!k. of which they really are branches, but independently op- erated and independently booking. Their natural advantage is the em- lloyment of the K>'tJit supply of the better class vaudeville on the books cf their New York connection!*, while also controlling the great majority «f what are known us "western acts'' that their houses demand. Capably'directed for the business of theatres in botnungs with each an established Institution. Chicago and the west place the utmost con- tldence in its vnudevllle and jfs vaudeville liea<l:v—tliey want the be.s: and they u.sually f^^*i 'he b(>^t. BRADY TO GO THROUGH ON SUNDAY SUBJEa Sabbath Golf Playing One of His Intended Reforms- Equity's Interference A bill to legalize Sunday legiti- mate performances in the State of New York has been Introduced in the Assembly by Senator Levy and Assemblyman I'lynn. The mea.sure is the* result of the endeavor of W. A. Brady to place Broadway attractlon.s on the sarAc basis as Sunday baseball, pictures and* con- certs, which nre exempt from the •blue laws." Mr, Flynn is the rep- resentative elected from the theat- rical district and Brady stated it was right ho f-hould father the bill because the t'm'atres are the life and wealth of the d:c!trict. Tlie complaint against the man- ager for tlie iM'esentation of "La Flamme'' at the Playhouse on a Sunday night recently came up in the West Side Covirt Tuesday. Brady took issue with Equity for its position in the matter. F'quity sent out a statement it had "in- vestigated" the performance and found that tickets had been f=old. This was taHen as willful interfer- en<N; by the producer. "It look« as though ICquity re- gards the legitimate theatre.-* a.-' their enemies. Tlicy have not at- tempted to dictate in the Sunday attractions in other classes of houses. I understood the province of Equity stopped at the footlights but their investigation of the IMay- house makes it appear they are trying to take in more territory. I cannot seo what right Equity had to search out whether I sold tickets for the performance or not. Equity appears to have one ruling for New Y'ork and another for other cities where Sunday perforn»anoe8 are regularly given. "The prohibitions in the 'blue ]aw.s' are so inclusive that every form of amusement or playing is not legal on Sundays. There is no mention of admissions and the Rev. Bowlby has no right to declare Sunday performances for charity were 'all right' and would not be interfered with. "As a land owner I resent the fact I am not permitted to do what another man is doing on Sunday. That is why 1 will carry the fic;ht to legalize Sunday shows for the It'pitimate theatres." Brady declared lie would ftart "a Lorfl's Day Allianeo of his owii." Afl soon as spring begins ho in- tends forcing the blue laws on the golf courses and tennis courts * withfn the city and Long Island. Brady never t-tated he would make an issue of the matter with vaude- ville-and plctuies. Words to that eflTect were put into his mouth by newspapers, h-^ said. His plan ifi Logical, Brady liKViring golf and ten- nis are recreation for the rich and if Interfe red wi th a modilication of the blue hiws wuuld be mure quick- ly forced. ' The manager has not taken th-' "dog In the manger" attitude. He believes results will be attained in the plan he has mapped cut. The blue laws prohibit all forms of itl.iying and labor and even the saliway.s could be forced to stop if the letter of the law were strictly adhered to. William A. Brady and tlnee of the cast of "La Flamme,' the play produced at the Playhouse by Brady Sunday, Feb. 5. waived examination and were held in |2.500 bail for the C«}urt of Special Sessions, when ar- rajgn*^d in the West Sl<le Court Tuesday on a charge of violating the New Y^ork Sunday closing law. They are charged with .staging and acting in the "La Flamme" play. Brady was his own attorney in the magistrate's court. Testimony developed there were 59 paid admis- sjoiis at the Playhouse on the Sun- day in question. The total attendance was about 1,000, other than the 59 who paid being invited guests. Thy receipts were $150, The pro- duction cost $800 to stage. Brady stated he would carry the case to llie Supreme Court if neces- sa ry. Other developments in the Sun- d;'.y Lh).sing crusade that started in Ntw .Jt-r. ey seven weeks ago, and which crossed the river to New York .«ome tliree weeks ago witij »h^ Rev- erend Dr. Bowlbj' as the t-hief ex- ponent cf. the Sunday closing fa- natics were the lining of 3.3 East Sido f^hop keeiK-rs %b each in New Yoik. in the Essex Market Court, the 33 including butchers, haber- dasliers, etc. Tho District AUorney of Na:;.«4ati County, Ix)ng Island, announced Monday that action would bt» takeiv against the Hempst<'ad theatre, Hempstead, L. I., and .Strand at llo.-kvillo Centre, L. I., for alh-ged infr.actions of the Sunday law. }<oth houses play vaudeville, and were alleged to have had dancing on their bills last Sunday, the latter to he the basis of tho complarnt. The managers of seven picture ROXY LA ROCCA WIZARD OF THE HARP wants It known that he originated his style of act in 1903, then a .small lad in breeches. This ad Is fof the attention of those who don't know. Since returning to America, he has : been told that there are a few acts ( trying to work similar to him. But there is only one Roxy La Rooca. Wizard of the Harp and Wizard of an Audience. Kindly .submit all offers to H. M. Marinelll, Ltd. houses in Union Hill, N. J., several of the seven playing vaudeville, were iimded cimn'.onses for the thirl time last Sunday for alleged Sunday law violation. On the two previous occasions the house managers have been cited to appear before Record- er Hauenstein, the latter fined them 11 each. The Union Hill houses af- fected include the State and Capitol. The Hudson County Grand Jury failed to bring in an indictment against Public Safety Director of Jersey City, William B. Quinn, last week, when the latter's case was up before them. PA. 1 PER CENT. TAX BILL All Public Entertainments Included Under New Measure Introduced Harrisburg, Feb. 28. A bill imposing a state tax of 1 l)er cent, upon the gross receipts of all places of public entertainment was introduced last evening in the house by Representative Samuel J. F?rrY, phi'^'i"'pV'H The measure defines as places of public amusement all buildings, tents or enclosures used wholly or partly for dramatic or theatrical or operatic or vaudeville performances or tragedi-^s or comediee or farces, for the exhibition of fixed or mov- ing plutuies or sUTcoplJcon views. or for athletic exhibitions or games or for the exhibition of trained ani- mals or of circuses or menagerie?', mus >unis or Wild West shows. The^ tax is to be paid to the state t!-ea«urer by every i)erson, associa- tion, co-partnership or corporation, domestic or foreign, doing business within I*ennsylvania. Receipts to be applied to charitable, religious, educational or benevolent purposes are exempt. GLADYS HENRY CLARK and BERGMAN TOPICS OF THE WEEK Proctor's, Newark Such thievery in this business. Even Ingenues arc having their faces lift'd. H»^adline in evening ])aper: "First Division of Yankees Coes South." Thouglit that war was ov<'r. Seon along the Hndsoi.: I. < liinis(> aft< r i.ih(iii<«j all pa-'ke d. LooliS like \ an lloven intends to woik all sunmier. Wife's wardrobe. $3,000 (Made by mother). Man's wardrobe, $1,000 iPyge Guttenberg). Into song, "^^^len lis Income Tax Time in Vaudeville, I'll Tell by the Lie on Y'our Face." Next Week (Mareh r»V B. F. Keith's, Washington, D. C. While there will visit the dOLl' HOUSE. . V- :hjfe 1»2: FEDERAL INCOME TAX DEDUCTIONS In answer to a numher of querlea from professionals covering the items permitted to be deducted from gross- Income in making out forms for the Federal Income Tax, Variety prints the guide com- plied by th^ government last season. At that time a number of ex- penses in(5yrred by professionals were ruled aa legitimate deductions l*\ although previously they had not been allowed. There haa been no change for the y^ar ending Dec. 31, 1922, forms for which piust be filed by March 15. It Is only when a home Is maintained that a person Is permitted to deduct traveling expenses, arid then onl^ when In pursuit of T'nmafried professionals do not as a rule maintain homes while on tour and cannot make deductions for traveling expenses; neither can married couples if they do not maintain homes while traveling. Where a man carries his wife and the latter does not perform, he cannot deduct her expenses on tour, even though they do maintain a home. The deduction of traveling expenses (and In total) for those per«on« who maintain s hom« i«9 permitted because they are under additional expense while on tour. While those who do not maintain a home may also incur additional expense, the deduction of expenditure for meals and lodging Is not permitted. The laws reads: "Traveling expenses, including the entire amount expanded for meals and lodging . . .' while away from home on business." The explanations from revenue agents make it clear when and when not the living expenses can be dedv^cted. Persona taking dedtiction are required to attach a statement to the income tax form stating the nature of the business, the number of days away from home on account of business and the total amount expended incident to meals and lodging while away and the total of other expenses incident to travel and claimed as a deduction. Persons making the deduction, but not entitled to do so, will Incur loss of time and later questioning and required payment by the collector. In fact, a'.l claims for deductions referred to must be substantiated when required by the Commissioner of Internal Reve- nue, by records showing in detail the amount and nature of the expenses incurred. The item of railroad fares is, of course, deductible unless paid by the emplo.ver, and the other deductions for professionals are listed similarly to last year. Guide for Preparation of Federal Income Tax Returns Total number of weeks employed professionally from January 1, IDIjO to December 31, It '"i Salary received per week Y'ou may deduct the following: Advertising Business telephones, telegrams and taxis Commissions to agents T Dresses used exclusively in the play and lasting less than one year Express on trunks Fees to stage hands ' rirease paint, make-u:\ wigs. > ,. Hats and gloves Laundry, pressing and cleaners' bills Lingerie 11 ...• ............. t n • Maid or valei for theatre only .Scenery depreciation when you own trie act., Shoes and stockings Sleepers when not paid by employers , Transportation xshen not paid by employers Wardrobe for men when used exclusively In the play , After the deductions are made, the amount remaining is net in- come. F'roin the net income the fixed exemptions are subtracted and the remainder is the basis upon which the tax is computed. There- fore for^iarried persons net income is $5,000 or less, the exemption is $2,500. If over $5,000 tho exemption is $2,000. That also applies for the head of a family* and where there are dependent j)ersons (under 18 and nm-suppoi ting or elderly) there is a further exemption of $400 for each such person. Single persons not heads of families are permitted $1,000 exemption regardless of the amount of net income a^>ove $1,000. The normal tax as stated in last week's issue is 4 per cent, on the first $4,000 of net-Income after the exemption has been deducted and eight per cent, on the remaining net income. • BILL FOR SUfiDAY SHOWS Proposed for Legitimate Perform- ance in New York and Buffalo STILL LEGISLATING 'c*^ Albajiy, N. T., Feb. 28. Senator M-t-yer Levy, democrat. of the seventeenth senatorial dis- trict, the "Silk Stocking" section of New Y'ork city, yesterday intro- du«ed a bill in tiie upper hou^e of the «tate legislature aimed at abrogating the present prohibition against Sunday amusements. Following its introduction, the measure was referred to the com- mittee on codes. It prosides that the law against Sunday* perform- ances be amended to permit "legiti- mate, dramatic or theatrical per- formances in duly U^^^^s^d theatres in a flrPt-clase city." The bill is presented at a tlnie when the Lord's Day Alliance is waging a figlit in New Y'ork city for a stricter enforcement of thy law prohibiting theatrical perform- ances on Sunday. No Standees in Missouri Kansas City, Feb. 28. The Committee on Crimihal Juris- prudence in the Missouri Senate has reported favorably on the bill pro- hibiting the .^al« of theatre tickets after all sweats have been .sold. This bill is aimed at tlie picture theatres and popular-priced houses. If pa.ssed it will do away with the fa- miliar "S.H.O." announcements. The bill for licensing bill boards on a ba>»is of 10 cents a square foot of .space has been laid over for fur- ther consideration. ■^ir. Limousines for Bulls ^-~~ AUuiny, Feb. Tou'U have lo r;et your bull .! limousine (ir call a taxi if Senator Twomley's bill beromes a law. It prohibits driving calfle through thr streets of Nev York city except in enclosed •.ar.'* or ofhtr v%?liicles. To Control Prices for Races and t# Stop Fortune Tellers ■ • ■■': Albatiy, Feb. 21. Tlie flood of bills to regulate all !*orts of things, continues In the legislative which nears its end. This week's allotment includes two measures to regulate the selling of tickets for races and wrestling and boxing exhibitions, one to make for- tune'telling a crime In Buffalo as it is in New York and one to pun- ish pu>j»lic drunks with a fine of $250 instead of $10. Assemblyman Cuvillier, who si'lurged with a conso'.ship repeal »)ill before the administration was ready, Is author of ft proposal to limit admission prices to the race track at $1 for adults and 50 cents for children but the jegulation doesn't apply to trots. Running and events are spe<'ified, so that agricultural fairs wouldn't be affected. Assemblyman Hamill's idea Is that a law should be passed com- pelling promoters ef boxing and wr<>stling matches should be forced to do all their ticket selling at the box ofllce and thus put an end to ticket speculators. Senator Gibbs of Buffalo, Is the .sponsor of the fortune telling ide.a and the new penally for intoxication. NEDWKnnnM STUDIOS OF SIMEnAIKIIK 2291fefr4Sl!>5tlltw\brk