Enteromorpha, a genus of Green Algæ, similar to Ulva, but with a tubular thallus. E. intestinalis is common in fresh and brackish waters.
Entertainments Tax, first imposed by the Finance (New Duties) Act, 1916, is an ad valorem duty on payments for admission of persons as spectators or members of an audience to any entertainment. Entertainment is defined as including any exhibition, performance, amusement, game, or sport to which persons are admitted for payment. The tax is collected by means of stamped tickets of admission, or (in respect of places of regular entertainment, and in other cases on special cause shown) on the basis of returns furnished to the Board of Customs and Excise by arrangement previously made with the Board. Admission by complimentary ticket is not taxable if no indirect payment is a condition of such admission.
Exemption from the tax may be claimed in respect of any entertainment (1) where the gross receipts are entirely devoted to philanthropic or charitable purposes; or (2) where the purpose is the amusement of children, and the charge for admission does not exceed one penny per head; or (3) which is provided by or on behalf of a school or other educational institution for the furtherance of an object connected therewith, and at which the performers are children under sixteen years of age who have been or are in attendance thereat; or (4) which is wholly educational, or, being partly educational and partly scientific, is conducted by an association not established or carried on for profit, or, having for its aim the revival of national pastimes, is provided by such an association founded for that purpose.
Repayment of the tax may be claimed when the net proceeds of an entertainment are devoted to philanthropic or charitable purposes, and the total expenses met from the receipts do not exceed one-fifth of the receipts.
When admission to an entertainment is dependent upon payment of a contribution or subscription to a club, society, or association, tax is payable thereon, and where such payment carries with it the right of admission, the tax is due whether the right is exercised or not. If, however, the payment confers the right to other privileges besides admission to an entertainment, e.g. to the use of library, reading-room, &c., only such proportion thereof as the Board determines to represent the right of admission is taxable.
The amount yielded by the tax for the fiscal year 1916-7 was over £3,000,000, for 1917-8 nearly £5,000,000, while for 1919-20 it was approximately £10,485,000.
a, Head. b, Thorax. c, Abdomen. dd, Front wings. ee, Hind wings. ff, Antennæ.
A, Upper lip. B, Mandibles. C, Maxillæ: c1, palp; c2, galea; c3, lacinia; c4, stipes. D, Lower lip: d1, submentum; d2, mentum; d3, labial palp; d4, glossa; d5, paraglossa.