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June 17, 1922.
from a circuit of 38 kinema theatres in London and 25 large injustices of the present Tax.
towns conclusively show this drift to the lower-priced scats :
1920. 1921.
Weeks one Balcony. Stalls. Balcony. Stalls. April 2... 242,000 59,000 318,000 July 2 wee 259,000 26,000 189,000 October 1 oo... 261,000 40,000 242,000 December 19 .... 258,000 000 228,000 December 31 .... 348,000 59,000 313,000
1,368,000 222,000 1,290,000
HOW THE TAX HITS THE WORKING MAN.
It is not necessary to dwell on the differentiation made by the Tax between various classes of the people. The working man pays a tax of 2d. on a dl. seat—the Tax being 40 per cent. of the seat price. It is 3d. or 25 per cent. on a 1s. seat. But in a Wesi-End theatre or music hall the wealthy man may be called on to pay a Tax which is as low as 12 per cent. of the seat price.
INCREASED RUNNING CHARGES.
The introduction of the Entertainments Tax coincided in time with the rises in wages, in cost of material, and in upkeep generally, The following table gives particulars of the increase in running costs for a group of thirteen similar kinema theatres hetween the years ending January 31, 1914, and January 31, 1922:
Increased cost
per cent. Items. 1922 over 1914 Rates, Taxes, and Insurances ..................00eeeeeeees 146.00 Salaries and Wages, Theatre 00.0000. 139.23 Salaries and Wages, Orchestra. .......... 70.62 Naticnal Health Insurance ......0......00..:ceecseeee eee 220.43 Pili Hire: Gesscesicbasd jaivstne an edesaceinied esenseesesarienedens ys 174.5 CARER cpbsendioncidannadcanvoucinersarveadneresn a i 90.0 Advertising Agnnien tng tiated eeacisehad vegneeaseoaaw eet Hddeats 149.47 Lighting and Heating ........... 91.57 General Charges .............. 75.75 Stationery and Printing ......00...0.. eee 61.26 Telephones: y.asc.5sesicdeecsievtstiies sv ein etencete aheeeueeeat 21.05 This is the percentage increase in actual costs after all
possible economics have been effected. Although all industries were subject to general increases, the entertainments industry alone had the further crushing burden of the Entertainments Tax.
A PROPOSED FLAT RATE.
We believe that a modified tax will, in the long run, by permitting .us to readjust ourselves to the changed economic conditions, enable the industry to avoid the imminent collapse with its widespread ill-effects on allied trades. A flat rate of 10 per cent. on the gross turnover would correct many of the
THE FILM RENTER & MOVING PICTURE
NEWS. 8a
It would at first involve a loss
in revenue, but that is inevitable in any circumstances, for the trade cannot bear its present tax and live. The public would benefit in the form of reduced prices for seats, increased seats of the lower categories, better films and music, and more attractive exploitation, and the industry could make a bold bid to recover its lost turnover.
UNDEMOCRATIC AND UNFAIR TAX.
Even with a return to normal prosperity, it is inconceivable that we shall have substantial audiences other than during the evening periods—in point of fact, the greater the industry of the nation, the less time will be available for pleasures and normal evening audiences alone cannot, in the majority of cases, support a 25 per cent. Tax. The present Daylight Saving Act alone constitutes a special and heavy tax on this industry. The principle of «a luxury Tax pressing most heavily on the poorest sections of the community might possibly be defended by technical arguments: but it could not be publicly defended, for it is essentially undemocratie, unfair, and, we believe, morally indefensible. The Tax as at present levied constitutes a reversal of the recognised principle that the heaviest burden of a tax shall fall on the shoulders best able to bear it.
THE CHANCELLOR'S REPLY.
The Chancellor of the Exchequer in his reply to the deputation intimated that he was still searching for a solution of the difficulties with which they were faced. | His mind was still open on the subject. He thought they had made out a very good case, and he could assure them he would give the whole question his most sympathetic consideration, and would, in fact, reconsider the whole question of the Entertainments Tax. It was apparent from Sir Robert Horne’s statement that he favours a flat rate duty, but his remark that ‘‘ I do not want to kill the goose that lays the golden eges. I want to get as many golden ezes as possible,’ seemed to indicate that whilst he is prepared to reconsider the incidence of the Tax, there is little likehhood of its immediate abolition, Sir Robert's whole attitude to the deputation, however, was sympathetic, and his reply left those present with a feeling of optimism that official steps may at length be taken to alleviate the position of the kinematograph exhibitors of this country.
ALL MEETINGS AND PROPAGANDA SUSPENDED
In view of the encouraging nature of the Chancellor's reply to the trade deputation a meeting was held during the evening at the headquarters of the Kinemuatograph Exhibitors’ Association, Broadmead House, Panton Street, when it was decided to advise the 23 Lranches of the C.1.A. to suspend for the time being all publie meetings and propaganda on the subject of the Entertainments Tax.
CAPITOL PRODUCTIONS.
Liverpool Representative Appointed.
E understand that Mr. Torry Humphreys has been W appointed Liverpool representative for Capitol Produc. tions, Limited, and that his first trade show on behalf of this company will be held shortly. ’ He is leading off with ‘‘ The Cocaine Smugglers,’ and according to reports from the London trade shows, this will certainly prove a winner for him. : This picture has been passed by the Censor and is intended for immediate release.
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“THE BOHEMIAN GIRL.”
Dates of Lancashire Trade Shows.
ULLER’S EXCLUSIVES announce that the trade shows F of Harley Knole’s great production, ‘‘ The Bohemian Girl ” will be held next week. Manchester exhibitors will view at the Gaiety Theatre, Peter Street, on Wednesday next, June 21, at 11 a.m., and Mr. Fuller has also arranged to sercen the picture in the afternoon of the same day at the Kinema Exchange. The Liverpool presentation is fixed for Friday, June 23, at the Futurist, at 11 a.m. Elaborate plans have been made by Mr. Blattner, of the Gaiety, to present the picture in the GORFSES atmosphere.