10 MARCH 1939, Page 3

A Plea for the Theatre In this time of grim

preoccupations and commitments it is particularly gratifying to hear the Chancellor of the Ex- chequer express sympathy with those who are protesting against the effect of the entertainments tax on the theatre. "In this ancient home of culture, art, and literature, this tax ought not to be allowed automatically to continue without very serious examination "; the 400 Members of Parlia- ment who signed the memorial asking for the relief of the theatre from the entertainments tax must count such a pro- nouncement from the Chancellor as at least an encouraging sign. If the entertainments tax were removed about 250 theatres at present apparently threatened with extinction could be saved. The competition of the cinemas, with their much lower prices (though entertainments tax is, of course, levied here too), is severe, for most people rightly prefer a good film to a bad play, and films are getting steadily more excellent. But the two arts are not comparable in value.