THE HONGKONG GOVERNMENT GAZETTE, 5TH MAY, 1888.
No. 15 OF 1888.
An Ordinance enacted by the Governor of Hong- kong, with the advice and consent of the Legislative Council thereof, entitled The Rating Ordinance, 1888.
LS G. WILLIAM DES VEUX.
[5th May, 1888.]
DE it enacted by the Governor of Hongkong, with the
Be advice and consent of the Legislative Council thereof,
as follows:-
1. In this Ordinance the following words and expres- sions shafi 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 gencral valuation of the rateable tenements in the whole Colony, or any part thereof, to be made yearly under this Ordi-
hance,
2. Interim Valuation. -A valuation, made at any time, of any tenement which may have been im- proved or increased in valno or substantially altered since the last Annual Valuation, or which, being rateable, is not already rated.
8. List.-The Annual Valuation List provided for by
this Ordinance.
4. 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.
5. Rateable 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 tenants' rates and taxes, and if the landlord undertook to pay the Crown Rent and the costs of repairs and insurance, with any other expenses neecssary to maintain the tenement in a state to command that rent. Such rateable value shall not include the value of any machinery upon or in the tenement. In the case of buildings let to more than one occupier, there may be deducted from the total annual rent of the whole tenement, estimated as aforesaid, a sum not exceeding 20 per cent of the whole as an allow- ance for such portions of such buildings as may reasonably be expected to be unlet from time to time during the ensuing year, and the remainder shall be the Rateable Value.
6. 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.
7. Unoccupied.--A tenement shall be considered un- occupied when it is put to no beneficial use, and, in the ease of a building, when it is neither used for storage of any goods or chattels nor for habitation, except by a caretaker.
8. Fictoria.-The City of Victoria, of which the fol-
Jowing 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.
Preamble.
Definitions.
455