Kinematograph year book (1944)

114 The Kinematograph Year Book. Admission can only be given by ticket stamped with a mark denoting that duty has been paid, or in special cases, if the Commissioners approve, through a barrier which automatically registers the numbers admitted. But the proprietor can make arrangements with the Commissioners dispensing with these conditions on the terms of furnishing certified returns at stated 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 provided for partly educational or partly scientific purposes by a society, and not run for profit ; or (d) 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. TRANSIT BY RAIL. Railway Regulations in regard to Film Boxes. — The specification of the Railway Clearing House of the type of metal boxes required by the Railway Companies to be used for the transit of films is as follows : Boxes must be rectangular, wood -lined cases, to hold not more than six films and measure not more than 14£ inches outside either way. They must be made of galvanised iron of not less thickness than .022 of an inch (No. 25 b.g.) for the small one and two film cases, and not less than .028 of an inch (No. 23 b.g.) for the larger sizes (three to six film cases). All the corners of the sides and bottom must be strengthened by folding seams, the top of the body having wired edges turned inwards. The hinge lid must be turned down all round for a depth of one and a quarter inches. It must fit over the body of the case and have wired edges turned outwards. It must be attached to the body by two strong hinges, firmly riveted to both body and lid, and fastened by stout wire hasps fitting over iron staples riveted to the front of the case. Each hasp and staple must be locked, either by padlock or by a spring safety hook, permanently to the staple by a short length of stout chain. Cases for one and two films need only have one clasp and staple fastening ; other sizes must have two. Other conditions are that a thin metal label frame, open at the top, must be riveted to the case in such a position that the top edge of the label frame is covered by the lid when closed ; all the boxes must be completely lined with plain wood of half-inch thickness fastened by rivets to the lid and body of the case ; the following words must be painted in black on the lid : " Cinema Films," in one-inch block letters, and " Keep in a cool place," in letteis five-eighths of an inch depth. No other lettering must appear on the lid. The name and address of the owners may be painted on the sides or ends, and the cases must be unpainted.