How the Taxman pytricrein “/) ¢ / | boost site nop ctr x scaly sumed treat fem natal ss ae strange days/ en we ociting ores ch changing tastes Zo told both tht fo incentives people get sick of hearing “In the fan tensform technologies yet Moog) or demographes were all hiehes tse wil nt ag dow te howe new arent ofthe posta baby wetcmg. So whichis 1 Do’ taxes boom at home wth jinorntead oft Shaner Schavo’ er not?Ofeoure they on dance Noor) But the big bands So bet omen in ways tat pole hands ld jut stumble and fall bend the ‘ever anicats, et alone inten Con- mes, They ware pushed. ‘ier for cram, ow fader taxes Ind, nn warine “cabaret fobiled Swi muse snd gave bith went ito fle, imposing 8 rneus babon 3s ater merely a destructive 208) cle om all resp at ay venue that Served food or drink and lowed dane: eat Cee ea euler ie aha e 0 : millions of Americans said Syaniy bites such 25 the Stork Cub, goodbye to Swing Music, A posh! gard another ant : Sener cxterng to Tot fewer said hello to bebop. Yemercitering tothe rich. imposed the Bure of Internal Reve: rt offered this xpaneive defriton of With mitions of young men coming where t apie “A root garden cab ‘meen Wer War eager otrade tet shal ine Yoom in sy hotel ‘farcomt bot fer danengshoes~ restaurant, ball or other public pace the postwar yous should have been a whee mise or dancing privileges OF Soom tine fr the big bands that had any oer entertainment, except star Bren wily popula since the 1990s. mental or mechanical sie alone, i Selby 946 min ofthe topocestrs afd the paons conection th Ihsuding these of Bey Coocman, the serving or sling of food reves Hay dames and Tommy Dorsey—had ments or erehandise” disbonded Some big names ourd ays "The ax hit not ust oll, but ay- ‘to got going again, but the journeyman one who liked to go out dancing—which ans Sere so lucy By 1948, the in those ye included ast about eve hotel. fade was a one who went out a all. third of what it had been three years AL fist, clubs were convinced “that ‘earler. The Swing Era was over, war workers’ coin is so. free," as Billboard reported in 1944, that the tax “wll nat hamper the boys and girl out seeking a good time.” Sut in the next XEET JOURNAL. fev years struggling nghtchas crmers ow ones @ COMPANY were trying every which way to avoid having to foist the taxon customers. = ee ‘Some adopted "no show unl afer dimer” poly inthe hope tat ood and teenie ‘rink consumed before the entertan- eae oes nen started woulda" be subject tothe Hk Ete emcees one {x No seh ld The Treasury Depart Exton on lhmer Rares mer ment Tule that patrons would have £9 ASR Cry finish their meals and “leave the estab- lishment prior tthe eomanencement of ‘the dancing or other entertainment” If ses Ea they d's once the ist note of music Went, Sener tree ‘was sounded, everyting the customer Web Bee nt at, a hha consumed beforehand was subject Emenee cone eee eae ade Perhaps the most comicl effort to Hive ar set around the levy was the 1988 fod In oti aa Ses Beane ete, chengo, Plladelphia and New ‘York fer "pantomime" sets, in which sghestermoms DOW JONES forces Te prer war ce lees 6 at SNe RRR RN ROR IMECleared the Dance Floor Dotng the mterbus 1939, ally singing and So the show dient moot the federal definition of cabaret enter= tainment, which carved out an excep- tion for venues providing "mechanical in the back half of the 19408 a ney snd undaneeable jazz performed primarily ‘by small instrumental grouns bebop «emerged as the music ofthe moment, “The spotlight was on instramentai- ists because of the prohibitive enter- ‘ainment taxes." the great bebop ranma eee wi ted nc ‘tumpeter Dizzy Gillespie's memoirs, “To Be or Not to Bop” “You couldn't have a big band becruse the big band dancing.” got up there and sang a Song, it would bbe 20% more,” Roach sald. “it was « ‘Wonderful period forthe éovelopment of thei : Bebop radically transformed jaz. But Rep. ‘Thomas Plly (R, Wsh,) 2057 argued ‘that musicians and entertainers were “under the lash” of th tax, other law= makers suggested the solution wase' to ‘repeal the tax, but to provide musicians with federal grants, ‘The cabaret tax dropped to 10% in 1960 and was finally ebiuinated in 1963, By then, the Swing Era ballrooms and other “terperies” were long gone, and as ncn was doe it eal of Stages where young men wielded trie guitars, in Mi @ shar and rondonae Washington, Dic, tsads the Bric Felten Jazz Orchestra.