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— IIII —
tions favorising educational films makes further legislation unnecessary. This would seem to indicate that these three countries would eventually accept the convention considering the regulations already in force.
Only one country (U.S.S.R.) has declared itself to be purely and simply against the projected Conference.
In her report Mrs Binger-Cantor treated also those aspects of Cinema finance which come under the headings of Censorship Fees and Entertainment Tax. In this she quoted the practice current in Holland, where the Censorship of recreational films costs three cents a metre and that of educational films only one cent, a metre. As for entertainment tax on films of general culture, this is very low because such films are considered not to have lucrative aim. Shows of these films are generally held outside the normal hours of exhibition, especially on Sunday mornings. On Thursdays and Saturdays many cinemas give special programmes for children at reduced prices.
Similar information was given during the discussion by delegates of different nations and some of these may be noted. Mme Matz reminded the Conference that in Germany educational, instructional and artistic films recognised by the committee « Lampe » are taxed on a special basis. Mme Coromilas said that in Greece the Entertainment Tax is 38 % but it is reduced to 10 % for films of an educational nature. Mme Atanasiu observed that in Roumania films and cinematographic material destined for use in schools are subject to very slight taxation.
Bringing up in her report all factors which might serve to reduce the cost of using the film for cultural and educational purposes, Mme BingerCantor introduced the question of transport charges.
The Conference was informed that the I. I. E. C. were actually preparing a study of a somewhat technical nature on this subject. It was a question of examining the national and International transport charges for educational films together with their rentals in the various countries in order to find out if, and to what extent, the transport and rental charges (transport by passenger train, express and goods) add to the total amount payable by the exhibitor.
This study, which is already complete as regards national transports, has also a practical aim, that of proposing a standard rental for cultural films or at least a substantial reduction of the present charges, a reduction which should also correspond to the transport charges.
All these points gave rise to serious discussions at the Rome Conference and the following resolution was finally adopted:
« The Conference approves the efforts made by the Institute of International Educational Cinematography of the League of Nations, to obtain from the various governments freedom from custom duties for films of an educational character, as well as its enquiries with a view to obtaining the suppression of taxes on the admission fees on certain cinematographical representations of an educational character, and hopes that it will speedily