ARE ATHLETIC SPORTS AMUSEMENTS?

Dominion, Volume 11, Issue 41, 12 November 1917, Page 6

ARE ATHLETIC SPORTS AMUSEMENTS?

SHOULD THEY BE TAXED?

COMMISSIONER SAYS "YES"

(By "Sylvius.")

1 lie now amusement las which came into- forco on November 1 will probably roach farther in its effects than most people limy suppose. At a first glance it was judged that the tax would only apply to straight-out aniiissment'j—theatres, coiicnrts, cirousos, shows, etc. Then it became applicable to agricultural shows (an educational aid to tho development of a primary industry), because it was held that amusemeuto woro provided in tho way of horse-jumping, elc v td attract the crowd, whereby an ngrioultuYai show became an amusement. The thing flues down to the interpretation of the query-. What is an amusement? Oil the legal interpretation of tho question much will depend, becauso at the present time the Amusement Tax Commissioner (Mr. P. C. Corliss) holds that the tax is now due from every individual who pays his subscription to cricket, football, hockey,, tonnis, bowling, or croquet clubs—in-> deed, any olub of the kind to winch tho subscription is a. large enough amount to becorno taxable, to wit, 6d. In the course of a chat on the subject, Mr. Corliss informed a Dominion reporter that he considered nil these sports, amusements in the sense implied by tho Act, and it would be his duty to collect (ho tax accordingly. "Here we are playing bowls now," said Mr. Corliss. "Would you argue that wo are not amusing ourselves?" But it's a healthful exercise besides.

"No doubt," returned tho Commissioner, "but at the same time it's healthy amusoment—that's how I regard it. And should we not pay for onr amusement by contributing something to the fund that makes it possible for us to continuo amusing ourselves on tho bowling green?" That is the Commissioner's point of view, and there will bo many who will agree with him, but on tlie other liana, there may be powerful arguments deduced to show that healthy athletic recreation cannot always bo regarded as amusement. Is it amusement, for ex--1 amplo, for a footballer to turn out in cold, drizzling weather in mid-winter to slosh round in tho half-frozen mud? That surely cannot be regarded as amusement to tlie player, though it may _ amuse n few spectators. That player is simply | keeping faith with his club and retaining condition for his own and the nation's well-being. There are those who go swimming on chilly mornings, who do not :-egard tho experience 60 muoh as amusement na a bracer to the physique. It is like a tramp up a stiff hill to a fat man—he hates to do it, ybt knows that it is for his own good. For the self-same reason a man might join an athletic club—not for amusement, but for the promotion of his bodily health. And if that be tho case with athletic clubs and gymnasiums, why should it -not be the case with individuals joining cricket, tennis, and bowling clubs. Taking the dictionary meaning of the word amusement, one finds that it has the range of meaning prescribed by tho Commissioner, inasmuch as some of tho best authorities include sports and pastimes under the heading of amusement, but tho everyday meaning of the word hardly extends that far. Dr. Annandale's gives the mean of tho word as "the act of amusing or state of being amused; a slight amount of mirth or tendency toward merriment; that which amuses'; entertainment." That describes a deal more accurately what amusement is, rather than generally classifying athletic sports as' "amusoment." The writer knows athletes—or did know them beforo the war—who would be annoyed if they imagined they were merely amusing people, and would be highly indignant at being classified as objects of amusement, Tho point i$ a nice oue, which will haveto be settled, otj soon as anyone makes an appeal. i In tho meantime the Commissioner intends to press for the tax. It is one for the individual, he says, not the olub; but the records of the club will be made available to the Commissioner to allow him to exercise his duty as he eees it. The amount that will be collected throughout New Zealand under this new and somewhat unexpected heading will be heavy. Take, for example, the bowling community of the Dominion, which runs into five figures. The subscription to the beet clubs is about .£3 Bs. per annum, which will mean an amusement tax of Cs. (for everyone who pays bucli a subscription), and correspondingly less when the annual subscription is less. There will be those who will protest, and those who will consider it a fair penalty to bear in the interest of their country. At tho same time it is not tn impost that was expected when the proposal was before the House, and it is one that will Interest people from one end of the country to the other.