460
THE HONGKONG GOVERNMENT GAZETTE, 5TH MAY, 1888.
Mode of obtaining
refund.
(21 of 53, 26],
Court ruy entertain petition exceeding
$1,000.
(2) of 85. 27)
Want of
notize.
[2] of 85.24
Exemptions
See 21 of 55 1.)
No other exemptions allowed.
Flouse
numbers.
iSee 8 of 53, 7]
Maintenance
of numbers.
Penalties. [See 21 of 85.5]
35. Refunds may be obtained in the following man-
ner :-
(1.) The owner of any tenement may give notice to the Treasurer that such tenement is vacant not later than the fifteenth day of any month from the first day of which it is intended to claim such refund. (2.) So long as such tenement shall remain continu- ously unoccupied, no further notice shall be re- quired, but after the re-occupation of such tene- ment, notice of any subsequent vacancy shall again ho required, as provided in the preceding sub-
section.
(3.) The person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Treasurer in the form in the Schedule for such refund.
(4.) The Treasurer may refund the rates for one or more entire months during such quarter if due notice have been given, and if the Treasurer be satisfied that the tenement was unoccupied during such months, which be shall ascertain by causing it to be actually inspected from month to month." (5.) In the case of tenements in the Hill District, no refund shall be made until the renement has been continuously unoccupied during six months as hereinbefore provided, after which the refund may be made quarterly till the tenement is occupied. 36. Any person aggrieved by refusal on the part of the Treasurer to refund rates may apply to the Supreme Court in its Summary Jurisdiction, and the Court may adjudicate upon a petition for a refund of rates, although the claim exceeds one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
37. The petitioner shall not recover if the notice required. by Section 35 has not been given, the burden of proof whereof shall rest upon him.
Exemptions.
38. The following tenements, so long as they are not occupied in any way for gain or pecuniary profit, shall not be rateable:—
Almshouses.
Art Schools or Art galleries.
Cemeteries.
Charitable dispensaries,
Free Libraries.
Government premises, whether Imperial or Colonial. Hospitals.
Museums.
Places of Worship.
Rifle ranges.
Schools.
The City Hall.
39. Except as provided by the last section, no exemption. from or excusal of rates shall be allowed.
House Numbering.
40. Every owner or occupier of any tenement shall allow such tenement to be numbered with such number and in such manner as the Assessor shall from time to time direct.
41. The owner or occupier of such tenemeut shall allow the maintenance or alteration of such number to the satis- faction of the Assessor, and shall not alter, conceal, remove, deface, or obliterate it.
Penalties.
42. The following penalties for offences against this Ordinance shall be recoverable in a summary way before a Magistrate at any time within two years from the commis- sion of the offence,
(1.) For knowingly furnishing any false or incorrect particulars required under Section 3, a penalty not exceeding one hundred dollars for each tenement in relation to which such false or incorrect parti- culars are furnished.
(2.) For refusing to exhibit to the Assessor any re- ceipt for rent, or book or other document relevant to the valuation, a penalty not exceeding one hun- dred dollars.