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Hokitika Guardian, 24 October 1917, Page 2

In the Budget, Sir Joseph Ward announced the imposition of an amusement tax similar to that imposed in Britain, and in the Finance Bill it was stated tho tax would come into force on November Ist. Some information in the method of collecting the tax was given in yesterday’s issue. The. Minister of Finance estimated that tflio amount of revenue to bo obtained from this source of income would be £BO,OOO, and his proposal to levy the tax was sugar coated with the further statement that the money “will be devoted to paying the war bonus to old-age and military pensioners, and to miners suffering from pneumoconiosis.” The method devised for collecting the tax appears to be very clumsy and inconvenient. Only special tickets may be used and these have to be procured from the Department- in lots of 10,000. In addition to paying for the flickets, <he tax must also be paid in advance. Then, after the entertainment, the unused tickets are returnable, on which there is not any allowance, but a refund of the (tax on the unused tickets i s made. This is the case with casual entertainments and certain itinerant proprietors, but permanent proprietors who are known to be reputable, may use their own tickets, subject to giving a bond to pay the tax, and then at stated intervals pay the tax in accordance with a declared statement. This method might well be adopted in all cases. 1 1 also seems superflous to ask conducting patriotic or charitable benefits to pay the tax in advance, and then seek a refund. Tills branch could surely he manipulated in a less irksome way to those giving their time and .talents for the general weal. It would appear to be the intentions, to make the tax the more unpopular still by tho clumsy methods of enforcing its collection.

We have our doubts as to whether the Treasurer’s estimate will be realised, certainly not as a net sum. All admission charges up to fid are free of tax, and so the great bulk of picture theatre patrons in the cities and large towns escape taxation. Where there arc large populations, proprietors can afford to charge 6d., and a full theatre at this rate pays handsomely, the proprietor waxing opulent. In the smaller towns where large audiences are not obtainable

and where additional expenses had to be met in travelling, the minimum charge ean hardly be less than 1/-. It

will be a matter of some difficulty to collect the penny tax from the public and receipts" are sure to fall off till matters adjust themselves. Tt would be more simple find accurate in every way if for all these classes of amusement the tax wer collected on the total receipts at a uniform percentage upon a declaration ar, other income revenue is derived. The proposed tax covers nil classes of enterGainmen# including club membership, when such covers free admission to any entertainment promfe<] by the Club. This affects subscription concerts, vocal and orchestral; atna- | teur cjlubs which promote entertain 1 ments and so on. This might easily re- | tard a useful cultivation of the amenities which go to make up the enjoyment if not the advancement of life. When we sec the Government of the day deliberately throwing away revenue too, so readily collected, and in much greater volume than the new tax, we can only stand and wonder why the present move is made, and especially so in the method adopted to collect the revenue. It is round about and irritating and while no taxation is ever popular this move will prove to be doubly unpopular once it is enforced along the lines proposed.