889
4.-(1) The duty shall be charged in respect of each Method of person admitted for payment, and, in the case of admission payment by stamped ticket, shall be paid by means of the stamp of Duty. on the ticket, and in the case of admission otherwise than 6 Geo. 5, by stamped ticket, shall be calculated and paid on the ch. 11, number of admissions.
s 1 (3) & (4).
14 & 15 Geo. 5,
(2) The duty in the case of admission otherwise than ch. 21, s. 6. by stamped ticket, shall be recoverable from the proprietor by the Treasurer as a debt to the Crown in the same manner as is provided for by the Crown Remedies Ordi- Ordinance Dance, 1875.
(3) Where the payment for admission to an entertain- ment is made by means of a lump sum paid as a subscrip- tion or contribution to any society, or for a season ticket or for the right of admission to a series of entertain- ments or to any entertainment during a certain period of time, the duty shall be paid on the amount of the lump sum, but where the Treasurer is of opinion that the pay- ment of the lump sum or any payment for a ticket repre- sents payment for other privileges, rights or purchases besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been in operation, the duty shall be charged on such amount as appears to the Treasurer to represent the right of admission to entertainments in res- pect of which the duty is payable.
(1) Where a person who has made a payment for admis- sion to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment of admission in respect of the same enter- tainment, there shall for the purposes of entertainment duty. be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.
No. 6 of 1875.
5.-(1) The duty shall not be charged on payments for Exemptions. admission to any entertainment where the Treasurer is
6 Geo. 5, satisfied :-
(a) that the charge for admission is not more than
twenty cents for each person; or
ch. 11,
s. 1 (5).
13 & 14 Geo. 5,
(b) that the whole of the takings thereof are devoted ch. 14, s. 11. to philanthropic or charitable purposes without 14 & 15 any charge on the takings for any expenses of ch. 21, s. 6. the entertainment; or
(c) that the entertainment is of a wholly educational
character; or
(4) that the entertainment is provided for partly educational or partly scientific purposes by a society not conducted or established for profit; or (e) that the entertainment is provided by a society not established or conducted for profit and con- sists of an exhibition or display of work or skill, with or without music of material interest in the promotion of industry, graphic art, sculpture, arts craftsmanship or public health.
(2) Where the Treasurer is satisfied that the whole of the not proceeds of an entertainment are devoted to philan- thropic or charitable purposes and that the whole of the expenses of the entertainment do not exceed fifty per cent. of the receipts, he shall repay to the proprietor the amount of the duty paid in respect of the entertainment.
(3) If any person against whom any decision of the Treasurer has been made under this section is dissatisfied with such decision, he may appeal to the Governor in Council whose decision shall be fiual: Provided that any such appeal shall be notified in writing to the Clerk in Councils within one month from the date of the commn- nication of the decision of the Treasurer.
Geo. 5,