G. F. 323
}
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16
as well as rice for seed stock is also deducted after each
harvest.
41.
Water
Other State Taxes.
(a) Industrial Tax. Tax is charged on the
gross income of light industry and
handicrafts.
(b) General Sales Tax. A low rate of turn-
over tax is levied on all stores, shops
and tea houses.
(c) Bicycle Licences. All bicycles must be
registered. The annual licence fee is
about R.M.B. 2.
The
42.
FU SHING Commune is well off for water.
large SHUM CHUN Reservoir lies within its geographical
boundaries and part of the Commune's irrigation require-
from ments and a large part of its drinking water come
this source. The Commune also contains four smaller
earth-wall dam reservoirs. There are numerous sizeable
fresh water ponds in the low lying areas close to the
SHUM CHUN River and irrigation is quite well developed
and constantly maintained.
Power Supplies
43.
Mains electricity comes from the SHUM CHUN
transformer station, and is distributed through a number
of transformer sub-stations.
The main transformer
/ station
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CONFIDENTIAL ##