1074
THE HONGKONG GOVERNMENT GAZETTE, 12т¤ DECEMBER, 1885.
Kates to be an occupier's LAX.
Recovery of
Pates.
Refund of rates for uninhabited Ledement.
Mode of btaining refund.
Court my entertain putition Cacling $1,000,
Want of notice.
Governor may "order refund.
Payment and Disposal of Rates.
23. The owners and occupiers of all tenements shall be liable to the Crown for payment of the rates assessed thereon, but the same shall be deemed an occupior's tax; aud, as between the owner and occupier of any tenement, shall, in the absence of any agreement to the contrary, be borne by the occupier; and the amount thereof, if paid by the owner, may be recovered by him from the occupier in an action for money paid to his use, or, if he is still in occupation of the tenoment, by distress in the same manner as for rent.
24. If any person fail to pay any rates for which he is liable, upon the day notified in the Gazette as the day for payment, the Treasurer may recover the same by suit in the Summary Jurisdiction of the Supreme Court, together with interest at the rate of eight per cent. per annum until the day of payment.
Refund of Rates,
25. Whenever any tenement, not being a tenement at Victoria Peak, is unoccupied during one or more entire mouths of any quarter in respect of which the rates upon such tenement were paid in advance, the Treasurer shall refund the rates for such months.
(2.) When any tenement at Victoria Peak shall, in any year, be continuously unoccupied from July to December inclusive, the owner shall be entitled to a refund of the rates paid during such period on account of such tenement, and for each succeeding entire quarter during which such tenement shall be continuously unoccupied
he shall be entitled to a like refund.
(3.) When any tenement at Victoria Peak shall, in any year, be continuously unoccupied from January to June inclusive, and shall then be occupied, the owner shall be entitled to a refund of half the rates paid during such period on account of such tenement.
26. Refunds may be obtained in the following manner :-- (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 continuously unoccupied no further notice shall be required, but after the re-occupation of such tenement notice shall again be required as provided for 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 D in the Schedule to this Ordinance for such refund. (4.) The Treasurer may refund the rates for one or more entire months during such quarter if duo notice have been given, and if the Treasurer be satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month.
(5.) In the case of tenements at Victoria Peak no refund shall be made until the tenement has been continuously unoccupied during two quar- ters as hereinbefore provided, after which the refund may be made quarterly till the tonement is occupied.
27. 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. 28. The petitioner shall not recover if the notice required by Section 26 of this Ordinance has not been given, the burden of proof whereof shall rest upon him.
29. The Governor may, if he thinks fit, for any cause whatever, order the refund of the whole or any portion of any rates paid by any person.