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In the Courts.
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he was so entitled, and refused all the appeals, upholding total valuations by the Committee amounting to £9,500, as against £7,520 proposed by the appellants. Lord Fleming, who gave the leading opinion, said there had been no general revaluation of picture houses in Glasgow since 1935, and in addition the following facts were held to be established : (1) Attendances at picture houses generally had increased ; (2) the average price for seats had been very much raised ; (3) no new picture houses had been built since the outbreak of war, and the number was now insufficient to meet the demand ; and (4) substantial increases in the gross annual value of all the theatres and dance halls were accepted by the proprietors, and increases had been adjusted in the case of a number of picture houses, including the Paramount, which was the most highly valued picture house in Glasgow, and which was increased from £9,000 to £10,000. The circumstances seemed to justify not only a review of the valuations of picture houses, but also a substantial increase in their valuation generally. Lord Russell and Lord Keith concurred.
Effects of the War on Kinemas.— Before the Appeals Committee of the Monmouthshire Quarter Sessions at Newport, on June 8, Abertillery Theatres, Ltd., successfully appealed against the gross value of £2,235 placed by West Monmouth Assessment Committee on the Gaiety, Pavilion, Empress and Palace kinemas, Abertillery. A figure of £1,785 was agreed by the parties. S. Comyns Carr, K.C., on behalf of the appellants, said that Abertillery, like the rest of the country, had enjoyed a kinema boom ; takings had undoubtedly gone up considerably, but coincidental with this there had been an enormous increase in expenses, which more than offset the increase in takings. The pre-war basis of 6 per cent, of the gross takings as the gross value of the hereditaments was generally accepted for a kinema with normal advantages, with a normal film-hire policy, and in an area where rates were equitable. The general rates in Abertillery, however, totalled 30s. 6d. Yet, regardless of such facts, the Assessment Committee still assessed the Abertillery kinemas on the 6 per cent, basis, which the appellants contended was wholly inappropriate to Abertillery. Because of that the appellants declined to disclose actual takings, so the committee estimated them on a figure based on " the ridiculous assumption " that 75 per cent, of the seats were filled at every performance. There were 4,436 seats at the kinemas.
The chairman (Sir Ronald Bosanquet, K.C.) announced that the appeal was allowed by consent.
Refused to Submit Figures.— The appeal of the Regal Cinema Co., Ltd., to the Somerset Quarter Session Appeals Committee against the assessment of the Regal, Cheddar, was dismissed on July 14 with costs. It was stated that the kinema was originally assessed at £124 gross and £100 rateable. In September, 1943, these figures were amended to £340 and £280, respectively, and were confirmed in March, 1944. Cyril Williams, for the rating authority, said the almost usual method of making valuation was to take a percentage of the gross receipts for the preceding 12 months. Every other kinema in Somerset had been valued by that method, and figures had been willingly supplied in almost every case. Appellants had been asked over and over again for their figures, but these had
not been forthcoming. The inference was that the rating officer had underestimated the gross receipts.
Wrong Name in Rate Book — The Clerkenwell magistrate (W. J. H. Brodrick) gave his decision in favour of the local authority when the adjourned application by the St. Pancras Borough Council to insert the name of the Associated British Cinemas, Ltd., in the rate book in place of Variety Theatres (Consolidated), Ltd., in respect of the premises of the Regent Cinema, Euston Road, came before him on January 7. The application was made under Section 72 of the Valuation (Metropolis) Act, 1869, and it was contended that although the rates had been paid for a number of years by Variety Theatres (Consolidated), Ltd., the real occupiers were now found to be the Associated British Cinemas, Ltd. The matter had arisen in connection with an appeal against a valuation, which is now pending.
Mr. Brodrick said the Council had discovered that they should have inserted somebody else's name in the rate book. He would not go into the merits or demerits of the matter. When the application first came before him he was wholly in favour of the respondents, but the Divisional Court (Westminster Corporation v. Edgcumb) had given a different interpretation. He considered himself bound by that decision and would grant the application of the St. Pancras Borough Council.
QUOTA OFFENCES
Quota Return Defaulters.— Summonses against a number of kinema companies for failing to send to the Board of Trade within the proper time a return for the exhibitors' quota year starting October 1, 1942, in respect of films exhibited, were heard at the Clerkenwell police court on May 26 and June 23.
Fines of £15 on each of two summonses and 10 guineas costs were imposed on the Queens Cinema (Preston), Ltd., in respect of the Queens and the Guild theatres at Preston. There were three previous convictions. Summonses against Vincent J. H. Wareing, of Willesden, in respect of the Palladium, Brighton, Ranelagh Barnes and the Picardy, Harlesden, were dismissed under the Probation of Offenders Act upon payment of five guineas costs. In the case of Will Stone's Circuit, Ltd., of Cardiff, in respect of the Palace, Treharris, Victoria Hall, Rhymney, and the Public Hall, Pontycymmer, the summonses were withdrawn, as the returns had since been received. A fine of 40s. and five guineas costs was imposed on Princess (Rawmarsh) Cinemas, Ltd. Returns had been received from the following since the issue of the summonses, and a fine of 40s. and five guineas costs was imposed in each case. The defendants were ; O. G. Pictures, Ltd., West End Cinema, Coleman Street, Wolverhampton ; the Palace Cinema (Tilbury), Ltd., of Thornton House, Finsbury Square, EX. 2 ; Rainworth Theatre, Ltd., of the Palace Cinema, Rainworth, near Mansfield ; Arthur Allom, of the Theatre Royal, Potts Street, Shotton Colliery, County Durham ; Blidsworth Scala, Ltd., of the Scala Cinema, Blidsworth, near Mansfield ; and Donald Watts Wiliams, of the Cosy Cinema, 52, Hounds Road, Chipping Sodbury, Glos. On July 7 Offerton Cinemas, Ltd., of the Curzon, Offerton, Stockport, was fined £7 and two guineas costs for a similar offence.