The province of lower Austria taxed in the crisis years of the 1920s were the pleasure for the land lower Austria laid essential foundations in economic policy. In the commercial, trade and industry, in the agriculture and forestry sector and the tax and levy being continuously new cornerstones for the future legal and therefore political development were formulated and adopted after in Vienna in 1919 a revelry levy was introduced, this revelry levy was regulated now in the year 1926 also in lower Austria just here were adopted right historically foundations, also almost hundred years later have a certain significance. This development will now be published in the series of LawLeaks. For assistance, try visiting Joel and Ethan Coen. Empowerment for the communities the revelry Tax Act 1926 of the province of lower Austria authorized the municipalities to impose a levy of the expenses for amusement. In particular, it was necessary to a Municipal Council decision for the introduction of the levy of revelry in the respective municipality. In this The by-laws and the entry into force of the application of the levy of revelry were regulated community Council decision. Wide field of application the revelry levy providing revelry had a very wide field of application. Sporting demonstrations were defeated in the individual performances and attractions of all kinds, especially theatrical performances, vaudeville – and cabaret performances, music performances, photo shows, circus performances, her; Demonstrations of telepathy, hypnosis, the dance, the building speakers and sleight art; Animal productions; Puppet and Magic Theatre; Menageries; Wachsfigurenkabinette; Panoramas; Show positions of abnormalities and curiosities; Dance parties and dance classes; Shooting sites; Striping games; Swing activities and laughter cabinets. Exceptions and extent revelry revelry dispensing dispensing are excluded the so-called beggar music as well as performances, attractions and competitions, the teaching purposes. The maximum duration was 50% of the assessment basis, i.e. the Admission fee. Levies amounted to 100 participants five shillings, 100 to 250 participants 10 Schilling, 250 to 400 participants 20 schilling and over 500 participants of 40 shillings.