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Digest of Acts. 149
The Rating and Valuation (Apportionment) Aci , 1928,
was aa Act passed to make provision with a view to granting of relief from rates in respect of certain classes of hereditaments to be affected and the apportionment in Valuation Lists of the net annual value of such hereditaments according to the extent and user thereof for various purposes,
Section 3, sub-section 1 of this Act contains provisions as to " Industrial Hereditaments." " Industrial Hereditament " has been defined to mean a hereditament occupied and used as a mine or mineral railway or as a factory or workshop. A hereditament though part of it may be in law a " factory " or " workshop " is not to be treated as an Industrial hereditament if the premises as a whole are not prnnarily used for the purposes of a factory or workshop.
With regard to the position of a Kinematograph Theatre, in view of the fact that the premises are not used priinarily for the purposes of a factory or workshop I do not consider it comes under the heading of " Industrial Hereditament " and therefore does not appear to be entitled to " relief " as an " Industrial hereditament."
The Rating and Valuation (Apportionment) Act Rules, 1928, made by the Minister of Health under section 58 of the Rating and Valuation Act, 1925, and of the Rating and Valuation (Apportionment) Act, 1928, prescribes the forms of notices, claims and lists to be used for the purposes of the first Schedule to the last mentioned Act and the dates to be observed in connection with the preparation and approval of lists under that Schedule.
The list of valuations is deposited by the Rating Authorities at the office of the Authority and any person aggrieved can object to the assessment within 25 days of the deposit of the Valuation List. Forms of objection can be obtained from the Rating Authorities, and the forms should contain every possible ground for complaint. One person can object to another person's assessment on the ground that it is too low, and in such a case the occupier is entit'ed to receive notice from the Assessment Committee of the objection.
FILMS— MANUFACTURE AND STORAGE.
There is no general legislation upon this matter, but there are local statutes and orders.
(i) London County Council (Celluloid) Act, 1915 ; Glasgow Celluloid Act, 1915. These Acts came into force on April ist, 1916 (with certain exceptions), and are in practically identical terms. They deal with celluloid and other substances and kinematograph films. They deal with three classes of buildings : (a) Raw Celluloid Factories ; {b) Celluloid Factories ; and (c) Celluloid Stores.
(a) Raw Celluloid Factories, i.e., places where celluloid and similar substances are made. The site and construction of each factory must be approved by the Council, and the factory must be maintained substantially as approved (London Act, s. 3).
(6) Celluloid Factories, i.e., places where celluloid or kinematograph film is subjected to manufacturing process. Such a factory must not be beneath or below the level of other parts of the same building used for residential purposes. The Council may dispense with this duty in the case of a building so used before April ist, 1916. Proper means of escape from fire must be provided unless the premises are already under the Dangerous Trade Regulations (Factory Act, 1901). The Council may dispense with these requirements in any case where it judges them to be unnecessary (London Act, ss. 5 and 6).