THE HONGKONG GOVERNMENT GAZETTE, 3RD MARCH, 1888.
BE
A BILL
ENTITLED
The Rating Ordinance 1888.
E it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, sa follows:-
1. In this Ordinance the following words and expres- sions shall have or shall include the meanings respectively set against them, unless such meanings be repugnant to or inconsistent with the context.
1. Annual Valuation.-A general valuation of the rateable tenements in the whole Colony, or any part thereof, to be made yearly under this Ordi-
nance.
2. Annual Value.-The rent at which any tenement might reasonably be expected to let, at the time of the valuation, from year to year, if the tenant undertook to pay all usual tenant's rates and taxes; and if the landlord undertook to pay the Crown Reut and the costs of repairs and insur- ance, with any other expenses necessary to main- tain the tenement in a state to command that rent. Such annual value shall include the value of any fixtures or fixed machinery which may be regarded as the proper fittings of the tenement and essentially necessary to its occupation by the
tenant.
3. Interim Valuation.-A valuation, made at any time, of any tenement which may have been im- proved or increased in value or substantially altered since the last Annual Valuation, or which, being rateable, is not already rated.
4. List. The Annual Valuation List provided for by
this Ordinance.
5. Owner. The holder of any tenement direct from the Crown, whether under lease, licence, or other- wise; or the immediate landlord of any tenement, or the agent of any such holder or landlord who is absent or under disability.
6. Rateable Value.-In the case of tenement buildings, the annual value, after fair deduction is made for such portions of such buildings as may from time to time be unlet during the ensuing year. Such deduction not to exceed 20 per cent of the annual value. In all other cases, the Annual Value
7. Tenement.-Any land with or without buildings, which is held or occupied as a distinct or separate holding or tenancy, or any wharf or pier in the waters of the Colony. But the term tenement shall in no case be construed to mean any part or sub-division of one entire building, under one roof, and owned by one owner, whether the parts of such building shall have separate entrances or
not.
8. Tenement Building-Any building let to more
than one occupier.
9. Unoccupied.-A tenement shall be considered un- occupied when it is put to no beneficial use, and, in the case of a building, when it is neither used for storage of any goods or chattels nor for habitation, except by a caretaker.
10. Victoria.-The City of Victoria, of which the fol-
lowing shall be the boundaries :-
NORTH, The Harbour.
SOUTH-A contour of the hill-side six hun- dred feet above the level of the sea.
EAST. A straight line from the skew bridge at the South West corner of Causeway Bay to the Wong-nai Chong public school-house, pro- duced southward until it meets the southern boundary.
WEST.-Mount Davis.
11. Victoria Peak.--Any part of the island of Hongkong above the 600 feet contour, except Chinese villages. 12. Year. From July 1st in any year to June 30th next following, or any other period of twelvo months fixed by the Governor in Council.
The Assessor.
2. The Governor in Council may, from time to time, appoint an Assessor and such Assistant Assessors as he may deem necessary for the purposes of this Ordinance, and may allow them such remuneration as he thinks fit.
Preamble.
Definitions.
Sce 32 & 33 Vict. c. 67, s. 4
Appointment of Assessor. [21 of 85.2]
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