This section is from the book "The Building Code Of The City Of Boston", by City of Boston Building Department. Also available from Amazon: Building Code of the City of Boston.
Par. 1. - Two distinct and separate exits shall be provided for each gallery and balcony above the main floor; and the same shall be located on opposite sides of the galleries.
Par. 2. - All gallery or balcony exits shall start with a width of not less than four feet at the uppermost gallery.
Par. 3. - Exits from balconies and galleries shall not communicate with the basement or cellar.
Par. 1. - The aggregate width of all the exits previously described shall be estimated on a basis of not less than twenty inches for every one hundred persons for whom seats are provided in the sections of the auditorium served by the respective exits.
 
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