THE AMUSEMENT TAX

Dominion, Volume 10, Issue 3182, 5 September 1917, Page 8

THE AMUSEMENT TAX

NO COMPLAINT FROM MANAGERS METHODS OP COLLECTION

(By Sylvius.)

Theatre managers at least are registering no protest against the amusement tux, which is to como into operation on November 1. Indeed, most of them oro inclined to think that the Finance Minister has tempered justice with mercy, and in view of that attitude aro not inclined to believe that business will bo affected in 'the least degree. The tax, as most peoplo know, is Jd. on tickets sold from (id. to Is. each, and 2d. over 2s. lid., and not exceeding 55.; 3d. from ss. to 7s. t'd.; and Gd. frW 7s. 6d. to 12s. 6d. Tailing tho .position, of the ordinary theatre-goer, the /tax cannot bo said to press heavily. His price of admission to any picture show in town cannot he taxed more than Id. (as prices of admission now go), for it will only bo on tho rarest occasions that picture managers will have .tho temerity, to charge over 2s. fid, 'for a seat. With the permanent vaudeville theatre run by Hie Messrs. Puller, the position is the same, as tho top prico of admission is only 25., and therefore each person who pays for admission will be mulcted in the sum of one penny only, which is not a largo sum to pay for the security ho enjoys each time lie goes to tho theatre— the 'security of tho non-combatant in a land remoto from tlio field of international travail. When Mr. Non-Combatant goes to a drama, a comedy, or" an opera, his toll will be according to the seat he occupies. By talcing his seat on "the top shelf ho will ordinarily escape by the payment of Id., but a back 6talls ticket will be 2d. extra, and tho front stalls and dress circle will bear a twopenny or threepenny impost, according to whether the price of admission is ss. or (is. Some of 'the managers aro a little perturbed as to tho collection of the tax "by stamp." They are wondering if every ticket sold will have to bear on its faeo a Government stamp, and, if so, will it have to be met at the door by a man with a punch, who will deface the stamp in order that it may not be used/ again. In tho saso of travelling shows in country • districts some sucli method may be adopted. We don t know. But is not it possible to conceive a real dearth of penny stamps the morning after the appearance of a popular organisation in the town? Tho itinerant show will be tho one that will give the authorities most worry, for even it tho village constable is deputed to keep an eve on things he is not, as a rule, a man of figures, and would be in some cases at least sadly non-plussed at the book-keeping that would fall to his lot, leave alono the cash he might have to hold were a manager to ■ decide to pay the war tax himself so as to keep the prices of admission "in round figures. With permanent shows m cities and towns there will bo little trouble if tho Government adopts the Australian method of collecting the tax. There the Government accepts a daily or weekly =>we. ment of tickets sold, being made up from tho niglvtiv dockets, duplicate copies of which could be supplied, if necessary, and with the statement goes a cheque, coveiing the amusemont tax for everyone represented on those lhe dockets arc handed into die Government as a sworn statement, and must always tally with the theatre's books (which are always open to tho inspector). 'Die penalties for a breach o: tho law are too severe to allow of any management setting out to defeat it. In any case, the money all comes from tho public, and tho management is only tho means of passing it on to the Government. To simplify the whole business, the Government o facials accept weekly statements trom the permanent theatres as covering all that is'required. This method, too w a saving, as it gets over the difficulty of using postage stamps or of having special rolls of stamped tickets printed (under Government authority). ; Tho ono great nuisance will ha\e to ba met cither by the managements or public-tho difficulty in supplying change, if it is left to the girl in the ticket oftce to change any and every com of, the realm ill order to get the desired, I*l., 2d., or 3d., the rate of selling must be slower, and when there is a crowd; such as occurs at the Town Hall on occasions, a great many people will .be inconvenienced. In such eases it might be found necessary to set up another office where. So ?onld get change without giving all tho work to the ticket-seller. _ In tho Act the Minister provides toi tho affixing of a stamp (not before used) denoting that the proper amusement tax has been paid, or, with the approval of the Commissioner, the setting up oi a. barrier which automatically registeia the number of peoplo who pass through. Do h systems would be extremely awkward and chfmsy and costly, though not, of course impossible, in tho case, of theatres that a ?r P c™ntly established, compared with tho Australian method, by which daily or weekly vouchors aro supplied by mariagomonts "on their honour.