THE HONGKONG GOVERNMENT GAZETTE, JUNE 8, 1917.
(2.) The said special war rate for any given quarter shall be calculated on the valuation in force for the purpose of the rates payable for that quarter under the principal Ordinance,
3.-(1.) The said special war rate shall begin to be pay- Comunence- able from the 1st July, 1917, and shall remain payable until ment and the end of the quarter during which the present war shall duration of
have come to an end.
(2.) If any question arise as to the date on which the present war shall have come to an end the decision of the Governor in Council as to such date shall be final,
(3.) The said special war rate shall be recoverable by the Treasurer at any time after it has become due, whether the present war shall have come to an end or not.
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rate.
4. Notwithstanding anything contained in section 33 of Liability for the principal Ordinance, the said special war rate shall, payment of as between the owner and the occupier of any tenement, special war be borne by the occupier, whether there be any agreement rate.
in existence at the commencement of this Ordinance or not under which the owner of any tenement is, as between him and the occupier, liable for rates generally.
5. Notwithstanding anything contained in the principal Decision as Ordinance, if any question arise as to whether any tene- to whether a ment is included in a place specified in the schedule hereto, tenement is the decision of the Governor in Council shall be final.
included in the schedule.
6. It shall be lawful for the Legislative Council by resolu- Alteration of tion to alter the schedule hereto by the addition thereto or schedule. removal therefrom of any places, and upon such alteration
to fix the date upon which the special war rate shall begin
to be payable, or, as to the case may be, shall cease to be payable, in respect of the tenements affected.
7. The revenue collected by means of the said special Proceeds of war rate shall be placed at the disposal of His Majesty's the special Government for the prosecution of the present war.
war rate to be paid to His Majesty's Government.
8. The revenue collected by means of the said special Exemption war rate shall be deducted from the Colonial Revenues from defence
before the calculation of the sums payable to His Majesty's contribution. Government under the Defence Contribution Ordinance, Ordinance 1901.
No. 1 of 1901.
Raising of
9.-(1.) If any person who receives the rent of any tenement or part of a tenement demands from his tenant, rent under under colour of collecting the said special war rate, an colour of amount which exceeds the amount paid by such person as the special
collecting special war rate in respect of such renement or part of a war rate. tenement, he shall be liable upon summary conviction to a fine not exceeding five hundred dollars.
(2.) No person shall be convicted unler this section of demanding an excessive amount from the tenant of a part of any tenement if he proves (a) that the total amónnt collected by him as special war rate in respect of such tenement is equal to or less than the amount paid by him as special war rate in respect of such tenement and (b) that the demand of an excessive amount from the tenant of such part of such tenement was due to a bonâ fide mistake. (3.) If in any proceedings any question arises as to what amount of special war rate is attributable to any part of any tenement the certificate of the Assessor shall be admissible as evidence of such amount.
10.-(1.) Any person in the service of the Crown who Refund. satisfies the Treasurer that he has paid income tax in the United Kingdom or in any British possession on his official pay for any period in respect of which he has also paid the special war rate payable under this Ordinance shall be entitled to a refund of such special war rate not exceeding the amount of such income tax.
(2.) For the purpose of the said refund such income tax shall be converted into dollars at the demand rate on the first day of the quarter in respect of which such special war rate was paid.
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