19*21.] Entertainments Tax, Agricultural, &c., Snows. 



188 



Rice polish has a feeding value approximately equal to maize, 

 but is rarelv found on the feeding stuffs market as it has a 

 commercial value apart from its feeding value. 



Errata. — In the issue of this Journal for April, p. 87, the 

 following were stated in error: — 

 Line 14, 1 ' whole of the maize ' ' should read ' 1 hulls of maize. ' ' 

 Line 19, "whole bran " should read " hull bran." 

 Line 29. " whole grain " should read " hull, germ." 



There appears to be some misunderstanding as to the condi- 

 tions under which exemption from Entertainments Duty is 



Entertainment Tax - 1;nited in res P ecfc of Agricultural, Horti- 

 . . . . cultural. Poultry and Rabbit Shows, 



and Agricultural, ml Ar . . , . . , 



_, .7 _ A ' The Ministry has been m correspondence 

 Horticultural, n J . . t n / , 



Poultr and Commissioners ot Customs and 



_ , , . ' 2, Excise in this matter, and is informed bv 



Rabbit Shows. ~ . . . „ 



the Commissioners as tollows : — 



All such Shows are ' entertainments ' within the mean- 

 ing of the Finance (New Duties) Act. 1916. and therefore 

 Entertainments Duty must be paid unless the Commissioners of 

 Customs and Excise have granted a Certificate of Exemption. 



11 Where it is desired to claim exemption, an application must 

 be made to the Commissioners of Customs and Excise, Custom 

 House. London. E.C.3. not less than seven days before the Show, 

 accompanied by copies of the Rules and last Balance Sheet of 

 the Society and Programme of the Show. 



" If a Certificate of Exemption is not received before the Show, 

 Entertainments Duty must be paid, as stated above. 



" It may be added that, irrespective of any other objection, 

 exemption cannot be granted if the proceedings are to include 

 any extraneous attraction, such as a band, sports, fireworks. &c." 



