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Digest of Acts.
155
British films and for purposes connected therewith. The Act is printed in extenso at the end of this section.
The Factory and Workshop Act, 1901.
Under Section 20 of this Act electrical stations are defined as any premises or that part of any premises in which electrical energy is generated or transformed for the purpose of supply by way of trade or for the lighting of any street, &c.
This section therefore brings a cinema which generates its own energy under the above Act, and therefore the requirements of the above Act must be complied with.
The Rating and Valuation Act, 1925,
was passed {inter alia) to define what machinery and plant was deemed to be part of the hereditament for rating purposes.
The Rating and Valuation Act, 1928,
was an Act passed to extend to the Administrative County of London the provisions of the Rating and Valuation Act, 1925, with respect to the valuation of hereditaments containing machinery and plant and to make temporary provision with respect to the deduction to be made in ascertaining the rateable value; — to amend Sections 11 and 37 and the 4th and 5th Schedules of the 1925 Act and to provide for the tenant decisions on points of law with a view to securing uniformity in valuation.
The Rating and Valuation (Apportionment) Act, 1928,
was an 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 primarily 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 primarily 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 entitled to receive notice from the Assessment Committee of the objection.
"The Three Musketeers" — Radio, of course !