Here’s a short story that appeared in the Richmond Daily Dispatch on May 27, 1863:

The Legislature, at its last session, passed a law imposing a
tax of ten cents a head on each person admitted to any place of
amusement for pay. Under this law Mrs. E. Magill, owner of the Marshall Theatre,
was called upon, a few days since, to pay $6,262.40, as tax on thirteen
weeks pertormances at the Theatre. The law being expost facto in its
operation, and not going into operation until the 1st of May, the money
was paid under protest.