The Film Renter and Moving Picture News (May-Jun 1923)

8 THE. FILM RENTER & MOVING PICTURE NEWS: June 9, 1923. Picture Theatre Assessments Important Points for Exhibitors to Observe—How and When to Appeal-—Advice from the C.E.A. XHIBITORS all over the country are getting anxious E about the effect on their halls of the reassessments of rateable values, In view of this, the following letter has been sent out to exhibitors by Mr. W. Gavazzi King, general secretary of the C.E.A., which explains the position and gives full information concerning appeals, ctc. BroapDMEAD HovseE, 21, Panton Street, HayMARKET, Lonpon, S.W.1., June 1, 1928. SCHEDULE ‘‘A” ASSESSMENTS. Dear -Sir,—Regardingreassegsments now procceding under Schedule ‘‘A,” this matter is receiving. the very careful. consideration of your. General Council. In the meantime you are advised to lodge.an appeal] without delay with your local Inspector of Taxes. If you are not already aware of his address, you will find it printed on the notice of assessment. This matter will be further considered, and in due course T will communicate with you again. At the moment, provided you put yourself in order by appealing, there is no occasion for further expenditure. The attached letter of May’11, from Mr. G. Dudley West, F.C.A., may interest the members of the Association who are thenominees of limited companies and privately owned kinvmatograph businesses.. General information on the subject appears overleaf, which canbe digested at your Icisurc, but the important thing that you should do at the moment is to give notice of appeal. If no notice has been served on you, pleasc keep this letter by you for reference, but make. sure first that the notice has not been received, and that it has not been mislaid through the error of one of your employees. Reassessments are not taking place in London, but areas included in Greater Iondon are affected. : A further communication will be sent to you in due course. Yours faithfully, “W. Gavazzi Kine, General Secretary. This letter is supplemented by the following advice and instructions : , Time of Appeal. ; An appeal may be made to H.M. Inspector of Taxes until August 31, 1928. Unless the assessment under schedule ‘A’ is greater than the Poor Rate assessment there will be no ground for appeal, Where No Notice of Assessment is Received. Tf an exhibitor does not receive-notice he will be allowed to appeal at any ‘time within a year-after the end of the current year of assessment, and to claim a refund if such refund should be due to him. z 4 Fluctuating Values. Supposing values of propertics should suffer » fall after this current year in which the quinquennial assessment has been made, the Prime Minister proposes to give a statutory right «f appeal against an assessment for any future yenr during the term for which the present quinquennial assessment shall cotitinue in force. Representation on Appeal. Arrangements have been made whereby Mr. Norman Hurt, solicitor to the. Association, will appear on reasonable terms oP the instructions of exhibitors to argue an appeal. FORM OF APPEAL, The following form of appeal may be used’: “To H.M. Inspector of Taxes (at address given on notice of assessmeut form) : : F ‘TI, the undersigned, hereby give you notice that I appeal against assessmeut of annual value No. (appeariny on notice) in the Parish of (insert name of Parish which will be found on notice) on the ground that the property (insert the description) in sich list is unfairly and incorrectly valued (if it should’ be so add “and that thé value exceals the amount ofthe Poor Rate assessment ').’’ Dated this day of 1923. Signature.. erry Other Information Concerning Appeal. The notice must contain all the grounds of objection on which it is intended to rely, and if further information is desirad ov that point it can probably be obtained at the next mecting of your local branch, or on application to the gencral secretary, of to Mr. Norman Hart, solicitor to this Association, if any exhibitor desires to instruct him. It is probable that as soon as you give notice of appeal you will receive an invitation from H.M. Inspector of Taxes to pay him a visit. In all such cases exhibitors are advised to exercise caution to ascertain what information is sought by H.M. Inspector of Taxes, and, unless he is familiar by previous experience with these matters, before he supplies information in answer to the Inspector’s inquiries, an exhibitor should either communicate with the secretary of his local branch, or with the general secretary of this Association, or Mr. Norman Hart if the exhibitor is retaining Mr. Norman Hart’s services. Kinemas Held on Lease. Where the kinema is held on lease by a lessee and the amount of the new assessment exceeds the amount of rent actually payable, or if the lessee thinks he has any other reason for dissatisfaction, an appeal should be lodged at once and the last rent receipt and the agrecment or any other evidence as to the terms on which the property is rented should be produced te H.M. Inspector of Taxes. (Continued on page 12.)