The Southland Times. PUBLISHED EVERY MORNING, Luceo Non Uro. THURSDAY, OCTOBER 5, 1922. THE AMUSEMENT TAX,

Southland Times, Issue 19656, 5 October 1922, Page 4

The Southland Times. PUBLISHED EVERY MORNING, Luceo Non Uro. THURSDAY, OCTOBER 5, 1922. THE AMUSEMENT TAX,

The statement made by the Prime Minister in regard to the amusement tax in the House on Tuesday night will be welcomed by the whole community. Mr Massey made it plain that he dislikes the tax, and that it will afford him pleasure to do away with it as soon as the finances of the. country enable him to take that course. The tax is levied as a matter of necessity, and not because the Government thinks it is sound in principle or desirable as a matter of public policy. The tax cannot be upheld as a legitimate charge upon luxuries. The amusements of the people are not luxuries, but necessities.. It is in the best interests of the State that healthy sports and pastimes should be encouraged, and that recreation and relaxation should be made available cheaply to ail. Sport is good chiefly for those who indulge in it. Football, for instance, is of the greatest value to those who play the game, but it docs not follow that those who go to see it played should be taxed for the privilege. Football, like most other sports, lives and thrives on public support. The keenness of the players is proportionate to the interest of the “fans,” and the pleasure which the spectators derive from a bardfought game is in itself a good thing, not to be dis*<»«rBged. Wnat applis* to

■athletic sports applies also to other forms of amusement. The pictures and the theatres should not be hampered by taxation. Many thousands of people derive the utmost pleasure from the entertainment offered by the stage, the concert platform, and the screen, and the sound policy for the Government is to avoid taxes which may make amusements unduly expensive. Horse racing is a sport in a class by itself, and many people have no sympathy with it. Nevertheless the turf has undoubted claims to consideration. It is a national pastime in the broadest sense of the term; in fact it is almost a national institution. Moreover enormous sums of money are invested in it and it gives employment to large numbers of people. No branch of sport has been more heavily hit by taxation than horse racing, and the finances of some of the clubs have been jeopardised. We are glad to know that while (he Minister of Finance is not yet able to repeal the amusement tax he contemplates giving some measure of immediate relief to racing clubs. What he has in view appears to be a graduated scale which will adjust the tax to profits, so that the clubs may be left with a fair margin with which to carry on. Mr Massey appears to be satisfied with the way in which his revenue is coming in this year and to be hopeful that before long he will be able to make further concessions in taxation. It will be a relief to everybody when the amusement tax is done away with altogether.