We use Optical Character Recognition (OCR) during our scanning and processing workflow to make the content of each page searchable. You can view the automatically generated text below as well as copy and paste individual pieces of text to quote in your own work.
Text recognition is never 100% accurate. Many parts of the scanned page may not be reflected in the OCR text output, including: images, page layout, certain fonts or handwriting.
You are entitled to exemption from taxation if you are giving a show for charity or merely making a small charge to cover your expenses, but you must definitely apply for it just the same, and must not consider yourself exempted until the Customs people say so.
The actual payment of entertainment duty may be a considerable nuisance, but as H.M. Customs is now keeping an eagle eye on the doings of fly-by-night busking showmen, it may be as well to know how the tax is actually paid to the Government.
There are two methods of paying entertainments duty: By purchasing Government stamped tickets, and thus paying the duty in advance, and by making a declaration of your takings after the show.
The first method is far simpler than the second, but its obvious drawback is that you have to pay out a considerable sum in duty before collecting the takings. If you decide on the second method, first apply to the Customs and Excise for the proper form.
The Quota Act
Designed to foster and encourage British film production, the original Quota Act of 1927 contained a definite ruling that both distributors and exhibitors must handle a certain percentage of British films. This percentage was to be slowly increased in conformity with the gradual expansion of British production.
The Act was renewed in 1937, and ratified again in 1948. It concerns you because there is a very strong movement afoot to have 16-mm. included within its scope. This will mean that 16-mm. showmen will be compelled by law to show a certain percentage of British films, but if British films are not available in sufficient quantities to make the scheme workable, there is more than a possible chance that the Act will omit 16-mm. exhibition and distribution as before.
Home Office Regulations
These regulations deal with the safety aspects, location and construction of all places used for entertainment, and they are (sometimes) strictly enforced by the police irrespective of the fact that 16 mm. is not covered by the Cinematograph Act of .1909 —
134