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The Kinematograph Year Book.
times and giving security for due payment of the duty. Penalty for breach : Proprietor, ^50 and duty ; Person admitted, £5. Special provision is made for lump sum payments in the case of clubs or societies, or in the case of season tickets or tickets for a series of entertainments.
Duty is not payable where the Commissioners are satisfied :
(a) That the proceeds are devoted to philanthropic or charitable purposes without deduction of expenses, or
(b) That the entertainment is wholly educational (in case of difference the Board of Education decides) ; or
(c) That the entertainment is for children only, and the charge is not more than one penny per person ; or
(d) That the entertainment is provided for partly educational or partly scientific purposes by a society, and not run for profit ; or
(e) That it is provided by or on behalf of a school or educational institution if the school or institution is not run for profit, and the entertainment is provided solely for promoting some object of the school or institution, and that all the persons who are performers are under sixteen and are scholars or ex-scholars of the school or institution.
In the case of a charity performance where the whole of the expenses are deducted, but do not exceed 20 per cent, of the receipts, the duty is repaid to the proprietor.
Any officer of excise authorised to do so may enter a place of entertainment and any person who prevents or obstructs him is liable to a fine up to £20.
The Commissioners can make regulations, any breach of which entails an excise penalty of £50, and they may make arrangements whereby the local authority (county, borough, or urban district council), or the police may exercise all or any of the powers of the Commissioners as to this duty. The law is contained in the Finance (New Duties) Act, 1916, ss. 1 and 2, and the Finance Act, 1916, s. 12.
IMPORTS AND EXPORTS.
There is no restriction on the export of celluloid substances, but as regardthe import of Films it is subject to the owner's right of copyright, and to the payment of the Import Duties imposed by the Finance Acts, 1925-1928.
(2) Imports. — The import of films is affected in three ways :
(a) Copyright.
(b) Customs Duty.
(c) Restriction of Imports.
(a) The owner of British copyright may notify the Customs that he objects to copies made out of the United Kingdom of his work which would be an infringement if made here, being imported. The Customs make regulations dealing with this matter, and breach of the prohibition leads to forfeiture and destruction of the offending copies.
(b) The duty on imported films is as follows : Rate per foot of the standard width, If inches : Blank film (also called raw film or stock), ^d. ; positives, i.e., films ready for exhibition, Id. ; negas tives, i.e., films containing a photograph from which positives may be prepared, 5d. They can be placed in bond.
(c) Imported films must comply with the regulations for railway transit.
Ginger Rogers in "Roberta"-Radio, of course !