the detriment of both, and they thought that in view of the seriousness of the whole matter the Portsmouth Club's suggestion was a good one. Port Vale F. C. were opposed to the suggestion. They suggested that in the question of valuation the local people were best, having regard to the essential differences appertaining to different areas, and they thought it would be much better for each Club to protect its own interests. Sheffield Wednesday F. C. thought that the League Secretary might be asked to collate all information from the Clubs and the Management Committee consider the matter. The President gave an assurance to the Meeting that the Management Committee will explore the whole matter at the earliest opportunity and consider, in view of all the circumstances, what action could best be taken to safeguard the Clubs. Fitness of Hull City F. C. spoke of the difficulty during the mid-winter months in deciding whether or Grounds. not a ground was fit for play. They themselves had experienced this difficulty, and although the match was played and completed, it was their opinion that the football was farcical, and if this were to continue it would result in the falling off of gates. They realised that the Referee was the only one who could decide as things were at present, but they felt strongly that it was unfair to put the responsibility on this one official. They strongly urged that the Management Committee should consider this matter with a view to some other system being introduced. The President pointed out that the system had worked very well for a good number of years, and emphasised that in any case of doubt the home Club could ask the Referee to arrive the night before the match. New The Blackpool Club raised the question of a possible increase in the price of admission as a result Entertain- of the new proposals for Entertainment Tax. Mr. Seed stated that his Club considered that as the ment Duty on public did not get the benefit when the rate of Entertainment Tax was recently reduced, they did Football. not think they had a case for passing on the increase now. West Bromwich Albion F. C. stated that in view of not only the increase in Entertainment Tax but in the continuing steep rise in costs generally, now was the time to consider raising the minimum price of admission to 2/-. This view was supported by Queen's Park Rangers F. C. Southend United F. C. stated that last year their profit was only £80 and that they, like many other Clubs, were finding it extremely difficult to carry on and unless some appreciable increase in the price of admission was made, they may be in a position of having to resign. Port Vale F. C. thought that the matter was sufficiently serious to warrant the Management Committee making representation to H. M. Government on behalf of the Football League Clubs. Southampton F. C. stated that in view of the increased tax the minimum price of admission must be at least 1/9. This view was supported by Wolverhampton Wanderers F. C., who pointed out that it was to the benefit of football clubs to keep the price of admission as low as possible, because there was no guarantee that if the minimum price of admission was raised the Clubs would take more money. Luton Town F. C. supported the suggestion of increasing the price of admission to cover the increased tax. The President, at this stage, interposed to say that whilst it was not his wish to influence the discussion because the decision must be made by the Clubs themselves, he felt that it would be wrong to advance the minimum price of admission to 2/- using as an excuse the increased Entertainment Tax. Applications Mr. Barlow, Third Division North representative, referred to the number of Non-League Clubs for Admission using players who were on the Transfer List of League Clubs. These Non-League Clubs used these from Non- players to do well in their own Competitions, and having achieved positions of prominence in such League Clubs Competitions, they applied for admission to the Football League, and in some cases succeeded. holding He was of the opinion that the Management Committee should frame a Rule which gave them League power to refuse applications from such Clubs. Players. The Secretary pointed out that providing the League Clubs offered the retaining wage laid down by The Football Association to any player on the Transfer List, they could retain his registration with the Football Association and in that event the player could not sign for anybody else, either in the League or out, without a transfer, and that therefore this was a matter which could be easily overcome by the Clubs themselves. Tenancy Norwich City F. C. referred to the problem with which many Clubs had to contend of players Agreements. living in Club Houses, and informed the Clubs of the suggested form of licence which should be be used in such cases instead of an agreement. Mr. Dobell, Third Division South representative, pointed out that if this licence to use the premises were used, it would mean that the premises did not come within the provisions of the Rent Restrictions Act and the Club at any time would then be in a position to obtain possession of the premises in the Courts. Provision Clubs will remember that West Bromwich Albion raised this matter in 1948 and that represen- in Club tations were then made by the League's Auditors and Mr. J. R. Mead, an Accountant and Director Accounts for of Coventry City F. C., to the Board of Inland Revenue and later to the Royal Commission on Future Taxation, with a view to obtaining some allowance in regard to reserves made for future benefit Benefits. payments. These representations had so far failed on the grounds that the payment of benefit was not guaranteed. In the view of the Revenue Authority all the player has is an expectation of benefit when he has served a qualifying period. Another Club Director has now raised the same question and suggests consideration be given to an amendment to League Rules permitting Clubs to guarantee the payment of benefit if the player remains in the Club's service for the requisite period. The President advised caution in this matter because the Clubs would realise it would mean that if they were to accept the idea it would necessitate the Benefits being made obligatory. The President, in his closing remarks, stated he thought that the Conference had served a useful purpose in the fact that it had enabled Clubs to express their views on the many problems of the moment. A vote of thanks to the President for the manner in which he had presided over the meeting was proposed by Aston Villa F. C. and was passed with acclamation. The proceedings then terminated. 4