Kinematograph year book (1944)

Film Exhibition and Kinema Technique 169 in a statement denying there was an official policy of condonation which says : " The only novel feature of the procedure for dealing with last year's default is that a number of the comparative minor defaults which, in the opinion of the Board of Trade, appeared primafacie to have been beyond an exhibitor's control will, with the Council's full concurrence, be dealt with as ' no action ' cases without being further reviewed in detail." As such " no action " cases apparently include 99.5 per cent, of defaulters, the inference is that the circumstances which have been beyond their control is that the pictures are not available. If this is so, the argument runs, why should the Board of Trade continue the farce of maintaining, with all legal observances, a regulation with which, they recognise, it is impossible to comply ? At the same time the fear of prosecution is constantly present in the mind of the conscientious exhibitor unless he invites the displeasure of his patrons by screening stuff of little entertainment value. This is the position which the exhibitors, particularly the independents, are endeavouring to regularise, but there is little prospect of any further alterations, either by legislation or Order in Council, while the war lasts. The subject, however, will undoubtedly be pressed as occasion warrants and will figure in the post-war planning of the C.E.A. THE REASSESSMENT PROBLEM. THE singling out of kinemas for increased rate assessments is most strongly resented by the Trade, and for some years the C.E.A. and its rating experts (Sidney H. and D. Graham Motion) have endeavoured without success to find means whereby these increased assessments can be avoided. Approaches have already been made to the Ministry of Health, but as yet with no result. Exhibitor contention is that interests doing greatly increased business have been left untouched, as have also other industries which were derated some years ago. The danger is foreseen that these increased assessments would be continued after the war, but unfortunately there appears to be little prospect of an effective challenge to the assessment procedure or, as it frequently turns out, of a successful appeal from the figure decided upon. One of the main arguments of the exhibitor has always been that the present prosperity of the trade is purely temporary and arises solely out of war conditions ; after the war patrons would have less money, and there would be increased competition from normal peace-time pursuits and amusements. Consequently, it was claimed that the increased assessments were based on an artificial and unreliable set ' of circumstances. Unfortunately this contention has been disposed of by the Scottish Lands Valuation Appeal Court in the appeal of George Green, Ltd., against decisions in respect of five Glasgow kinemas. To the surprise of the Trade the Court held that the increase in business was not due solely to the war and would continue for some time. In some quarters a national protest against war-time assessments is advocated on the grounds that conditions are abnormal and the local authorities were in no position to render adequate service in return for the increased rate. The diversion of this money to the local rates is effected to the detriment not only of the country's war chest, but also of the exhibitors' chance of rehabilitation in the post-war period. The procedure in many rating areas assumes the appearance of a ramp directed against one class of ratepayer. County valuation committees intimate to subsidiary authorities that kinemas are assessed at too low a figure ; the result is that ultimately the assessments are increased anything up to 200 to 300 per cent, upon a basis which can rarely be justified and have no relation to the true rateable value of the property. The following general principles to be borne in mind when dealing with the assessment of kinemas were enunciated by Sidney H. Motion : (1) The basis of assessment is the rent which the owner of a theatre might reasonably expect to obtain ; (2) Rating authorities are entitled to reassess theatres