COACH OWNERS AND ENTERTAINMENTS TAX.
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An Instance Where the Tax Has to be Paid.
IT transpired at the Blackpool Police Court recently that those local motor coach owners who allowed their vehicles to be used as street stands from which to view the processions at the time of the Blackpool Carnival had all to pay entertainments tax in respect of each "passenger " booked.
Otie coach owner, however, was summoned for the non-payment of the duty. The defendant was Albert Mitchen, of Elizabeth Street. There Neese three summonses against him for admitting persons to entertainment without paying duty. He was fined 20s, in each case, plus 16s. 2d. the amount claimed for duty.
The case for the Customs and Excise authorities was that during this year's carnival the owners and tenants of houses and shops on the routes let their windows to persons wishing to view the processions. Motor coach proprietors did the same sort of thing. The defendant's vehicle, it was stated, took up a stand at the junction of Church Street and the Promenade, a position from which motor coaches were not allowed to ply. It was there as a stand from which people could view the procession, and there was no notice indicating the price of seats, or the purpose for which it was being used. A witness said that he paid 2s., and occupied a seat without receiving any ticket in exchange for payment, and added that he saw other persons make the same payment and take seats. There were 26 persons on the coach, and after the procession had passed all except tea of them left the vehicle. The coach then moved off.
Defendant was written to for an explanation of his omission to pay entertainment tax, and he replied that the payment of 2s. included a drive round Lytham, -The sum of 1s. was taken as the value of the drive, and the balance the price of the seat to view the procession. On that sum only was the duty charged and demanded. The tax on Is. was 2d. In all there were 97 seats sold, and at 2d. each the tax amounted w 16s. 2d. Defendant was fined as stated.