1922.] Agricultural Shows and Entertainments Duty. 



barley 51 per cent, and oats 47 per cent, above the average 

 for 1911-13. Feeding stuffs on the whole were also rather 

 dearer in February than in January. Milling offals and cotton 

 cakes w^ere cheaper, but the decline in these feeding stuffs was 

 more than counterbalanced by the increased prices of linseed 

 cakes, maize and maize meal and brewers' grains. The average 

 declared value of imported barley during February was about 

 £9 14s. per ton as compared with £10 8s. in January, while 

 oats averaged about £9 6s. per ton. 



The reduction in fertiliser prices was continued during the 

 month, basic slag being considerably cheaper than in January 

 while nitrate of soda and superphosphate also showed slight 

 reductions. Sulphate of ammonia for February delivery was 

 10s. per ton dearer than for delivery during the previous 

 month . 



The Ministry frequently receives communications relative to 

 the exemption of agricultural shows from entertainments duty. 



. . , It may be pointed out that exemption from 



Agricultural Shows ^i- i ^ , ^ -.u .i. Ar • ^ c 

 ^ T-. i. J. . fhis dutv rests, not with the ]\lmistrv of 

 and the Entertain- , . i, ^ -.i ^i, ^ ' * 



ments Dut Agriculture, but with the Commissioners oi 



^' Customs and Excise. The legal position 

 and the proper method of applying for a gi'ant of exemption arc 

 explained below. 



All such Shows are " entertainments " within the meaning 

 of the Finance " New Duties " Act, 1916, and therefore Enter- 

 tainments Duty must be paid unless the Commissioners of 

 Customs and Excise have gi'anted a Certificate of Exemption. 



The conditions of exemption are contained in Section 7 of the 

 Finance Act, 1921, and are as follows, viz. : — 



(a) That the entertainment is provided by a society (including a 

 companj-, institution or other association of persons by whatever 

 name called) which is established solely for the purpose of pro- 

 moting the interests of the industry of agriculture (including 

 horticulture and the breeding of animals of any description) and 

 which is not conducted for profit. 



(bj That the entertainment consists solely of an exhibition of the 

 products of the industry of agriculture (incuding horticulture and 

 the breeding of animals of any description), or materials, machinery, 

 appliances or food stuffs used in the production of those products. 



If any extraneous attraction, such as a band, sports, fireworks, 

 etc., is included in the proceedings, the Show does not satisfy 

 condition (b). 



