One hundred years ago this week, Grace Kingsley reported that a theater ticket tax was about to go into effect on November 1st and nobody could escape it:
Yea, even though you be a dramatic critic, you will have to pay over your little old ten percent of the price of your ticket. As you do this, you may be thankful you aren’t a theatrical treasurer, who has to “count the house” and the pennies. In fact, it is likely the government may be prevailed upon to provide private asylums for the poor treasurers who will go insane over their tasks.
It really wasn’t that terrible for the treasurers: the ticket sellers had stamps, so when someone bought a ten cent ticket, they also bought a one cent stamp. A fifteen cent ticket required the purchase of a two cent stamp—the government rounded up.* However, five-cent houses were exempt.
Film theaters had another war tax in addition to the 10% ticket tax. It started as a 15-cent per reel per day tax on all films. That proved to be too difficult to collect, so in 1918 it became a five percent tax on film rental fees. There was a side benefit to the tax collection: according to Wid’s Daily (June 14, 1920), this was the first time anyone collected data on how much money film distributors were making in the United States. Between July 1, 1919 and March 31, 1920, taxes on film rentals totaled $347,334.26, so the gross receipts for the industry were $62,520,167.20. They estimated that the total for fiscal year July 1919-June 1920 would be $86,360,222.93. Movies were big business!
Wid’s couldn’t find out how much each company contributed to the total because only one distributor made it’s annual report public, but from Famous Players’ report they were able to estimate that they did 32½% of the business in the entire industry.
Unsurprisingly, the theater owners fought the rental tax every step of the way. It ended on January 1, 1922 when it was repealed by the Revenue Act of 1921. The tax on free admissions ended at the same time, so Kingsley had to fish the pennies out from the bottom of her purse for a good long while.
Kingsley’s second favorite film this week was Camille:
The deathless tale of the love of Camille and Armand, with which we all became familiar in our early teens—principally because we were forbidden both book and play—is revived in fine and classic manner by Theda Bara and the Fox company at Miller’s this week. And it matters not how many times you’ve sighed over the sacrifice of Camille and wept at that naughty lady’s deathbed, you’ll do it again for Theda Bara… Miss Bara’s work has improved tremendously since we last saw her. It is characterized by a fine reserve, an artistic restraint, even in the most emotional scenes.
She addressed the first question you would ask about a tuberculosis-ridden character: “One wondered how the undeniably robust-looking actress would manage to look the wasted and ethereal heroine of the story, but she has accomplished it, rather by that subtle spiritual suggestion of a worn-out soul than by any actual physical change.” So acting can do the job instead of some horrific diet. It’s a lost film.
Her favorite film this week was almost unfair competition to the rest: Chaplin’s The Adventurer.
If you want to laugh until the laughs tumble over each other in their eagerness to let yet another laugh escape, be sure and see The Adventurer…His antics are more of the brain and less of the feet than in any previous picture, with the result every little movement has a joyous meaning all its own. ‘And the story starts just as soon as the picture does,’ naively exclaimed a girl sitting behind me. In other words, Charlie pokes his head out of the sand to look right into the barrel of the guard’s gun.
If you want to follow Kingsley’s advice, you can see it on the Internet Archive.
Kingsley reported on an unusual delivery this week:
Fifty pies, varying in make from custard to pumpkin, in color from the dark red of strawberries to the light yellow of cream, in flavor from coconut to sweet potato; fifty pies have been received by Gladys Brockwell.
A commercial baker from Rosedale, Kansas sent them to her because he’d admired her art so much that he wanted her to try his. Kingsley thought that Mack Sennett might have made better use of them, but she didn’t say what became of the desserts.
The best line this week didn’t come from Kingsley, instead it was from Mary Pickford. She had signed Teddy the Dog, star of several Keystone comedies, for a serious part in her next film (he was to play Stella’s loyal dog in Stella Maris). She said, “I feel sure he’ll be able even to play Hamlet if we want him to. You know, he’s a Great Dane.”
She’ll show herself out.
*”N.P. Theaters Must Bear Share of U.S. War Tax,” Exhibitor’s Herald, October 13, 1917, p.17.